Related Links

What is exemption accreditation?

Exemption accreditation enables ACCA to award a specific level of exemption to graduates of an educational programme following a full assessment of the programme’s regulations, syllabus and assessments

Why does ACCA award exemption?

There are several routes to ACCA membership and many students undertake prior learning which is equivalent to ACCA exams. Where appropriate, ACCA wishes to ensure that students’ entry points match the knowledge and skills they have gained from their previous qualifications and, in doing so, we aim to provide students with the quickest possible route to membership.

What level of exemption can ACCA award?

ACCA Qualification

Exemption from all Applied Skills and Applied Knowledge exams can be considered. No exemption is awarded from any paper at the Strategic Professional level.

Strategic Professional

Advanced Audit and Assurance

Advanced Taxation

Advanced Performance Management

Advanced Financial Management


Strategic Business Reporting

Strategic Business Leader


Applied Skills

Financial Management

Audit and Assurance

Financial Reporting


Performance Management

Corporate and Business Law


Applied Knowledge

Financial Accounting

Management Accounting

Accountant in Business

Foundation Level qualifications

Exemption accreditation can be considered from all qualifications within the FIA suite of awards, depending on the standard and equivalence of the qualification.

Please note: Whilst exemption from the Foundation-level suite of awards is available, any institution wishing to apply for accreditation of a programme specifically in respect of the Foundation-level should contact the professional qualifications approvals team for further information.

ACCA Diploma in Financial and Management Accounting (RQF Level 2)

FA1, Recording Financial Transactions

MA1, Management Information

ACCA Diploma in Financial and Management Accounting (RQF Level 3)

FA2, Maintaining Financial Records

MA2, Managing Costs and Finances

ACCA Diploma in Accounting and Business (RQF Level 4)

FAB, Accountant in Business

FMA, Management Accounting

FFA, Financial Accounting

Certified Accounting Technician (CAT) – options papers

FTX, ACCA Certificate in Taxation (RQF Level 4)

FFM, ACCA Certificate in Financial Management (RQF Level 4)

FAU, ACCA Certificate in Audit (RQF Level 4)

Last updated: 18 Jun 2018