ACCA and ICMAP (Institute of Cost and Management Accountants of Pakistan) signed a strategic partnership agreement on 10th March 2020 for cooperation on different initiatives for the progression of the accountancy profession in Pakistan.

One of the initiatives was to work on a pathway program for fellow members of both accounting bodies and provide a route to reciprocal membership.

Outline of pathway program

The ICMAP pathway program provides a route to ACCA membership for eligible members of the Institute of Cost and Management Accountants of Pakistan (ICMAP).

Eligible ICMAP members can gain membership of ACCA on successful completion of the following pathway elements:

  1. ACCA’s Ethics and Professional Skills module (EPSM) and assessment
  2. The ICMAP Pathway Exam(IPE) – a four-hour examination testing both the technical and professional skills of the pathway participants

The IPE will be a case study examination and be assessed as a closed book exam of 4 hours. The pathway programme runs twice a year, with the ICMAP pathway examination in mid-June and mid-December each year.

Syllabus and Study Guide for Pathway Exams

ACCA Fellow Members applying for ICMAP membership (PDF, 473 KB)

ICMAP Fellow Members applying for ACCA membership (PDF, 334 KB)

Exam support resources

Upon successful registration for the pathway, candidates receive detailed learning materials covering the full syllabus for the ICMAP Pathway Exam. In addition, resources are available below from each completed sitting of the ICMAP pathway exam. These resources have been provided to demonstrate the typical style and content of the ICMAP Pathway exam and to assist in candidates’ preparation.

Who can apply?

The pathway is open to all members of ICMAP who hold Fellow status (FCMA) and meet the following criteria:

  • ICMAP membership attained by completing all elements of the education, examination and experience requirements of ICMAP
  • Active member of ICMAP with member subscriptions and CPD requirements up to date
  • No disciplinary record from ICMAP or other professional body

All ICMAP members who applied to become ACCA students under previous exemption route and are now eligible for this program as per the above requirements are welcome to apply for this. However please note that no credit transfer/reimbursement of fees paid previously under the old scheme will be applicable.

How to apply?

ICMAP members wishing to join this pathway to ACCA membership will complete Direct Membership form along with following documents and return it to

  • A recent Letter of Good Standing issued by ICMAP
  • Copy of N.I.C (if not a smart card issued by NADRA then provide with English Translation)
ACCA members who want to apply for pathway to ICMAP membership can find the details on ICMAP's website by clicking here.


The following fees apply for members wishing to complete the pathway program:

A fee of £355 is due on application to the pathway program. This includes access to the EPSM module & assessment, as well as all the learning materials and examination fees for the ICMAP Pathway Exam.

On successful completion of the pathway program, the following additional fees are payable:

  • Member admission fee: £149
  • Annual member subscription fees: £297

Please refer to ICMAP document above for details of the fees applicable to ACCA members.

Once your application is accepted, an invoice will be sent to you at your emails address. You can use this to pay the fee through bank transfer under State bank guidelines for such transfers. Initially the applicants will pay £355 and after successful completion of pathway program, member admission and annual subscription will become payable.


  1. Can an associate member of ICMAP apply for the pathway programme?
    No, the pathway into ACCA membership is only available for Fellow members of ICMAP (FCMA).

  2. I am an ICMAP member who has previously registered as an ACCA student. Can I still join the pathway programme?If you have previously claimed exemptions based on your ICMAP membership and become an ACCA student, you are still welcome to apply for this program. However, no credit will be provided for any fees paid to date.

  3. I gained ICMAP membership through a recognition route from another professional body rather than completing the ICMAP qualification. Can I still join the pathway programme?
    No, ICMAP members must have gained their membership through completion of the ICMAP qualification.

  4. What is tested in the ICMAP Pathway Exam?
    The ICMAP Pathway Exam tests candidates on both their technical and professional skills. The ICMAP Pathway Exam tests topics from ACCA’s Strategic Professional level within an integrated case-study based assessment. A full list of topic areas and learning outcomes can be viewed within the syllabus document here.

  5. When can I sit the ICMAP Pathway Exam?
    The ICMAP Pathway Exam runs twice a year, in mid-June and mid-December.

  6. Where can I sit the ICMAP Pathway Exam?
    ACCA currently offers the ICMAP Pathway Exam within examination centres in Karachi and Lahore only.

  7. Can I sit the ICMAP Pathway Exam online?
    No, the ICMAP Pathway Exam is available is only available within the examination centres in Karachi and Lahore.

  8. What happens if I fail the ICMAP Pathway Exam?
    If you do not pass the ICMAP Pathway Exam on your first attempt, you can resit the exam at the next available exam diet. There are no limits on the number of attempts permitted. The ICMAP Pathway Exam runs every six months, in mid-June and mid-December.

    If you have already completed the Ethics and Professional Skills module and assessment you would not need to re-sit this before resitting the ICMAP Pathway Exam.

  9. What is EPSM module and assessment and why do I have to complete it?
    The completion of the Ethics and Professional Skills module and assessment is an essential part of becoming an ACCA member. The module uses realistic business simulations to develop a number of professional skills such as leadership, communication and commercial awareness.

    Further details on EPSM including separate FAQs can be found here.

  10. Can I get an exemption from any of the pathway programme elements?
    No, all elements of the pathway programme are mandatory.

  11. How do I prepare for the ICMAP Pathway Exam?
    Once you have successfully registered for the pathway program, ACCA will provide access to online learning materials and guidance materials to support you in your study towards the ICMAP Pathway Exam.

    The ICMAP Pathway Exam is set at the post-graduate level and requires sufficient preparation to successfully complete. ACCA strongly recommends that you receive tuition from our tuition delivery partners but this is not mandatory.

    It is strongly recommended that you complete the Ethics and Professional Skills module and assessment before attempting pathway exam. Access details for the Ethics and Professional Skills module and assessment are provided once you have successfully registered for the pathway programme.

  12. What happens after I finish the pathway programme?
    On successful completion of all elements of the pathway program and payment of the ACCA member admission fees, participants will be awarded membership of ACCA. Thereafter, members must comply with ACCA’s ongoing CPD requirements, pay the annual member subscription fees, and will be able to access the many benefits and opportunities available to ACCA’s members around the world.

  13. Am I allowed to do practice after passing this pathway program?
    The pathway programme provides ACCA membership only and not practicing rights. Further details on practicing certificates can be found here.

  14. When I complete the pathway programme, will I become a fellow or associate member of ACCA?
    On successful completion of the pathway program, ICMAP members will be admitted to ACCA membership as associate members (ACCA). When you have been an ACCA member for five years and completed your CPD for that time, we will automatically award you the prestigious title of Fellow (FCCA).

    Further details about ACCA membership and fellowship can be found here.  

  15. Can I apply for membership of another professional accounting body based on membership acquired through this pathway programme?
    The entry criterion for a direct route to membership should be checked with the relevant professional accounting body. However as a general rule, membership acquired through direct entry such as through the pathway programme does not make an individual eligible to apply for another membership.

  16. I am an ACCA member and have a question about the pathway into ICMAP membership.
    Details of the pathway into ICMAP membership for ACCA members can be found here. Additional queries on the pathway into ICMAP membership can be directed to

  17. I have another question – where can I get more information?
    For any further questions about the pathway programme, please contact