Taking your ACCA exams is part of your journey towards becoming an ACCA professional accountant and we therefore expect you to act in a professional manner when taking your exams.
The following Exam Regulations apply to candidates sitting Centre and Remotely-Invigilated On-Demand and/or Session Exams, as well as those taking internally assessed ACCA courses.
1. You are required to adhere at all times to ACCA’s Rulebook, the Exam Regulations and Exam Guidelines. If you are found to be in breach of any of the Exam Regulations or fail to adhere to the Exam Guidelines, you may become liable to disciplinary action pursuant to ACCA’s bye-law 8, which could result in your removal from the student register. You are liable to disciplinary action in accordance with the bye-laws, regulations and guidelines in force at the time of the breach. All disciplinary proceedings shall be conducted in accordance with the bye-laws and Complaints and Disciplinary Regulations in force at the time of such proceedings.
2. You are required to promptly comply in all respects with any instructions issued by ACCA, the exam supervisor(s), invigilator(s), remote invigilator(s), proctor(s), or any ACCA personnel before, during and at the conclusion of an exam.
3. You may not attempt to deceive the exam supervisor(s), invigilator(s), remote invigilator(s), proctor(s) or any ACCA personnel by giving false or misleading information.
4. You are not permitted during the exam to possess (whether at your desk or on or about your person), use or attempt to use any notes, books or other written materials (whether in electronic form or otherwise) except those expressly permitted within the Exam Guidelines. These are known as ‘unauthorised materials’.
5(a) You are not permitted to use a dictionary or an electronic device or translator of any kind or have on or at your desk a calculator which can store or display text. You are also not permitted to use in your examination room an electronic communication device, camera, smart watch, any other item with smart technology functionality or mobile phones (unless the exam is being conducted remotely in which case it must only be used in accordance with ACCA’s Exam Guidelines). These are regarded as ‘unauthorised items’ and are taken into the examination room at the candidate’s own risk.
5(b) Such ‘unauthorised items’ must not be worn, or be placed on your desk, in pockets of clothing, in your bag or personal belongings, or be kept anywhere else on or about your person or desk. If you bring ‘unauthorised items’ to the exam you must declare them to the exam personnel prior to the start of the exam. For Centre-Based exams, mobile phones (or communication devices of any type), smartwatch or other wearable technology, must be declared, switched off and stored as directed by the examination personnel.
6(a) If you breach exam regulation 4 and the ‘unauthorised materials’ are relevant to the syllabus being examined; it will be assumed that you intended to use them to gain an unfair advantage in the exam. In any subsequent disciplinary proceedings, you will have to prove that you did not intend to use the ‘unauthorised materials’ to gain an unfair advantage in the exam.
6(b) If you breach exam regulation 5(a) and/or 5(b), it will be assumed that you intended to use the ‘unauthorised items’ to gain an unfair advantage in the exam. In any subsequent disciplinary proceedings, you will have to prove that you did not intend to use the ‘unauthorised items’ to gain an unfair advantage in the exam.
7. You (irrespective of if you are a licensed weapon holder), are not allowed to attend your exam with a weapon. If you are found to have a weapon in your possession you will be excluded from the exam without any reimbursement.
8. Supervisor(s), invigilator(s), remote invigilator(s), proctor(s) and ACCA personnel are obliged to report any cases of irregularity or improper conduct to ACCA. They are empowered to discontinue your exam if you are suspected of irregular or improper conduct and to remove or exclude you from the exam room.
9. If you breach exam regulation 2 and/or fail to disclose to the supervisor(s), invigilator(s), remote invigilator(s) or proctor(s), any ‘unauthorised materials’ or ‘unauthorised items’ which they reasonably suspect you have in your possession, it will be assumed the ‘unauthorised materials’ are relevant to the syllabus being examined and that you intended to use the ‘unauthorised materials’ and/or ‘unauthorised items’ to gain an unfair advantage.
10. You may not engage in any conduct designed to assist you in your exam attempt or provide any improper assistance to any other exam entrant in their exam attempt.
11. If you are sitting paper-based examinations, you are not permitted to remove either your candidate answer booklet(s) or your question paper from the exam room. All candidate answer booklets remain the property of ACCA.
12. If you are taking a computer-based exam you are not permitted to copy exam content in any manner or take photograph(s) or videos of your screen or permit any other person to do the same.
13. If you are taking a Remote On-Demand Exam and you are permitted scrap paper, you must destroy all scrap paper on screen in front of your remote invigilator/proctor as instructed by them at the end of your exam before you end your examination session.
14. Exam content (questions, scenarios, format) are owned by ACCA. You are prohibited from copying, photographing, videoing or reproducing in any manner exam content (questions, scenarios and/or format). You are strictly prohibited from distributing or seeking to exploit for commercial/personal gain and/or any other reason, copies of exam questions or scenarios to any person including other ACCA registered students.
15. As an ACCA candidate, it is your responsibility to help maintain the integrity of ACCA examinations, you must report to ACCA any breaches of exam content which have been provided to you either directly or indirectly before, during or after you sit an exam.
16. Candidates must not whisper or speak out loud during the exam or communicate or attempt to communicate with any person other than the exam supervisor(s), invigilator(s) or remote invigilator(s) or proctor(s). This includes from the time that you log into the remote proctoring platform until 5 minutes after the time that you submit your exam, or your exam is terminated (whether by you or anyone or anything else).
17. Session Exams only you must not leave the room where you are sitting your exam early, i.e. before the time limit allocated for the exam expires, and you must remain under invigilator/proctor supervision for the entire exam duration. For the avoidance of doubt, this also applies before the exam has started if any question papers have been distributed (applicable to paper-based exams only) or if you have been seated at your designated computer workstation (applicable to computer-based exams only) or after you have verified your identity and room set up and successfully checked in for the exam (applicable for remote exams only). If you leave an exam early you will be in breach of this regulation and you will be reported to ACCA for further investigation, unless authorised to do so by the exam supervisor(s), invigilator(s), or proctor(s) or if there are emergency circumstances.
18. You must not attempt to access and/or obtain your examination results prior to ACCA’s official published results release date.
19. Candidates must not conduct themselves in an inappropriate way (including conducting themselves in vulgar, offensive, abusive, or any illegal activity).
20. If you are taking a Remotely Invigilated Exam, only you and no one else is permitted in the room in which you are sitting your exam. This includes from the time that you log into the remote proctoring platform until 5 minutes after the time that you submit your exam, or your exam is terminated (whether by you or anyone or anything else).
21. If ACCA suspects, or has cause to believe, that there has been irregular conduct and/or identifies anomalous testing results in connection with your examination (identified during the examination itself or identified by ACCA after the examination), it reserves the right to nullify your exam result, not refund your exam fee, and/or withhold your examination results and/or suspend your ability to sit further ACCA examinations.
22. If you are taking Remotely Invigilated Session Exams in Mainland China, you must be 18 years or over.
23. ACCA reserves the right to change these Exam Regulations and Exam Guidelines at any time without prior notice in accordance with its bye-laws. In the event that any changes are made, the revised Exam Regulations and Exam Guidelines shall be posted on ACCA’s website immediately. Please check the latest information to inform yourself of any changes.
On Demand or Session exams taken in an exam centre or learning provider premises
Remote Invigilated Exams
On Demand or Session exams which are taken remotely through the use of a remote invigilation platform such as ProctorU, Pearson VUE or ATA.
On Demand Exams
ACCA Diploma in Financial and Management Accounting (RQF Level 2) (FA1 and MA1), ACCA Diploma in Financial and Management Accounting (RQF Level 3) (FA2 and MA2), ACCA Diploma in Accounting and Business (RQF Level 4) (FBT, FMA and FFA), (Business and Technology (BT), Management Accounting (MA), Financial Accounting (FA), and Corporate and Business Law (LW-ENG) and (LW-GLO)
Foundations in Accountancy: Foundations in Audit (FAU), Foundations in Financial Management (FFM), Foundations in Taxation (FTX).
Applied Skills: Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA), Financial Management (FM), Diploma in International Financial Reporting (DipIFR), Technician Role Simulation (TRS), Corporate and Business Law (LW).
Strategic Professional level of award: Strategic Business Leader (SBL), Strategic Business Reporting (SBR), Advanced Performance Management (APM), Advanced Taxation (ATX), Advanced Audit and Assurance (AAA), Advanced Financial Management (AFM)
To help you apply these definitions here are some examples: