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ACCA offers exemptions from the ACCA Qualification and Foundation-level qualifications to students who have studied other relevant qualifications. This means you can start your studies at a level that is consistent with the knowledge and skills gained from prior learning and provides you with the quickest route to ACCA membership.

If you have gained additional qualifications after registering as a student, you may be eligible to claim further exemptions, which you can apply for at any time. Please contact ACCA Connect for further information.

What exemptions are available?

A maximum of nine papers at the Fundamentals level of the ACCA Qualification can be awarded. To preserve the integrity and rigour of the ACCA Qualification and to ensure that all students share a common experience, we do not award any exemptions at the Professional level.

Exemptions are also available for the Foundation Level qualifications.

No exemptions are awarded from any of the papers or modules examined within ACCA's suite of post-professional qualifications.

No exemptions are awarded from the ACCA Qualification on the basis of work experience.

Take a look at the exemption enquiry database in the Related Links at the top left of the page, to find out which exemptions you could claim.

Should I claim my exemptions?

Exemptions stop you from having to study the same topics that you have already been taught. This is great if you have recently achieved a qualification, as it's still fresh in your mind. However, if you are thinking of claiming an ACCA exemption based on qualifications you gained years ago, or if you have been working in a field other than accountancy for some time, you may need to take the exam.

Studying for the exam will allow you to refresh your knowledge and will ensure you are sufficiently prepared for the higher level papers, which go into topics in greater depth.

If you are not sure whether to apply for an exemption, why not have a look through our past exam papers? You will find links to past papers under the relevant qualification resources (please see the Related links to the left of this page).  If you are not confident you could pass the exam right now, you should study for that paper and take the exam.

If you intend to complete the BSc degree in Applied Accounting, please be aware that Oxford Brookes University gives credit for exemptions awarded to ACCA students for any of the Fundamental level Papers F1 to F6, but a student must sit and pass the ACCA Fundamentals Papers F7, F8 and F9 to be eligible for the BSc degree. Oxford Brookes is not able to give credit for exemptions based on qualifications gained more than 10 years ago.

How to claim exemptions

Download our short guide How to check your exemptions, from the bottom of this page, to find out how to check what exemptions you can claim.

Please note:

  • You must send official proof of any qualifications, such as academic transcripts or award certificates, along with your registration form so that we can assess if you are eligible for exemptions.
  • Online print outs of academic transcripts are not acceptable. Only copies of official documentation signed and stamped by the awarding body, can be accepted.
  • Any documents not in English must be officially translated before they are sent to us. Please note that where documents have been issued in a language other than English, we require a photocopy of both the original language documents and a copy of the official English translation.
  • ACCA can only award exemptions for qualifications from recognised institutions (those recognised by the local Ministry of Education). If your institution is not listed on the exemption enquiry database, please ask your institution to send copies of their documents to ACCA for review.
  • If ACCA has not been given the opportunity to fully assess a qualification by an awarding body, then that qualification may not be accredited. In this case, fewer exemptions may be available. Unfortunately ACCA does not consider applications from students for further exemptions in these circumstances.

Exemptions fee

You will need to pay a fee for each paper we award an exemption for. Exemptions are charged at the early exam entry fee.

Practising Certificate and Audit Qualification

If you wish to apply for a UK or Irish practising certificate and audit qualification in the future there are specific requirements around exams and exemptions.

If you have been awarded exemptions from all papers in the Fundamentals level you are required to complete the Professional level within five years. Also, for a UK practising certificate and audit qualification, if you were awarded any exemptions on the basis of qualifications gained more than five years before registering as a student you will need to forfeit your exemptions and complete those exams.

In addition, to be eligible for a UK or Irish practising certificate and audit qualification you must pass the UK or Irish variants of papers F4 Corporate and Business Law, F6 Taxation, P2 Corporate Reporting and P7 Advanced Audit and Assurance. If you are awarded exemptions from papers F4 and/or F6 but your degree/qualification does not have sufficient coverage of UK or Irish tax and law you will need to pass the UK or Irish variants of papers F4 and/or F6 in order to be eligible for a UK or Irish practising certificate and audit qualification.

Last updated: 3 Jul 2014

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