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 first cohort of applicants from ICMAP beginning the pathway in September 2020 and sitting the IPE examination in December 2020.

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

IPE December 2023 Answers and marking Scheme (PDF, 272 KB)

IPE December 2023 Questions (PDF, 339 KB)

December 2023 IPE examiner report (PDF, 496 KB)

IPE December 2020 Exam Question and Answers (PDF, 418 KB)

IPE December 2020 Examiner’s Report (PDF, 215 KB)

IPE June 2021 Model Answers & Marking Scheme (PDF, 533 KB)

IPE June 2021 Examiner’s Report (Word file, 37 KB)

IPE June 2021 Exam Debrief – How to Prepare for upcoming exams (PPT, 22 MB)

IPE December 2021 Exam Question and Answers (PDF, 938 KB)

IPE December 2021 Examiner’s Report (PDF, 28 KB)

IPE December 2021 Exam Question Paper (PDF, 242 KB)

IPE December 2021 DeBrief (153 MB, Mp4)

December 2022 - IPE Examiner report (PDF, 87 KB)

Examiner report - IPE - June 2022 (PDF, 116 KB)

IPE - Exam debrief - December 2022 exam (MP4, 132 MB)

IPE - Exam debrief - June 2022 exam (MP4, 109 MB)

IPE December 2022 - answers and marking scheme (PDF, 395 KB)

IPE December 2022 - questions (PDF, 444 KB)

IPE June 2022 - model answer and marking scheme  (PDF, 825 KB)

IPE June 2022 - question paper (PDF, 267 KB)

IPE June 2023 - Examiner Report (DOCX, 30 KB)

ICMAP - Pathway Exam Syllabus 2023-24 (PDF, 325 KB)

IPE June 2023 - Questions (PDF, 428 KB)

IPE June 2023 - Answers and Marking Scheme (PDF, 490 KB)

IPE - Exam debrief - December 2023 exam

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 The direct membership form will be sent to applicants of ICMAP by mid – August 2020.

  • 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)
  1. The onboarding process for the ICMAP eligible members will begin by mid August 2020. We will inform members of next steps through an email.
  2. 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: £142
  • Annual member subscription fees: £283

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.


The first exam for ICMAP members will be held in December 2020 and the first exam for ACCA members will be held in the last week of September 2020. The onboarding process for both pathways will begin by mid- August 2020.

We will update you about other key dates in our email at the time of onboarding.







1st January

Applications open for June exam 


28th February

Deadline to apply for June exam  

15th March

Deadline to pay fees for June exam 

15th June 

June examination 

1st July

Applications open for December exam 

31st August

Deadline to apply for December exam 

15th September

Deadline to pay fees for December exam 

15th December

December exam 


  1. Are there any exemptions offered for EPSM assessment or Pathway exam?
    No. All elements of the pathway program are compulsory. 

  2. What are the key dates to apply for the program?
    Exam Attempt Applications Open Deadline to Apply June 1st January 31st March December 1st July 30th September

  3. How do I study for the pathway exam?
    Once accepted onto the pathway program, ACCA will provide learning materials and guidance to support you in your study towards pathway exam. 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.

  4. What is tested in the pathway exam?
    The Membership Pathway Exam is a four-hour written examination covering topics such as strategy and performance management. The examination uses case study based questions to test both the technical and professional skills of the pathway participants in hypothetical business scenarios.

  5. What happens if I fail the pathway exam?
    If you do not pass the pathway exam on your first attempt, you can resit the exam at the next available exam diet. The pathway exam take place every six months. If you have already completed the Ethics and Professional Skills module and assessment you would not need to re-sit this element unless a change of syllabus content during the two exam attempts. ACCA office will update the applicants about any such change.

  6. Do 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). Those wishing to gain fellow status (FCCA) can do so through the usual route.  

  7. What happens after I finish the pathway program?
    On successful completion of the pathway program and payment of the member admission participants will be awarded membership of ACCA. Thereafter, members must comply with ACCA’s ongoing CPD requirements and 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.

  8. I am an existing ACCA student?
    If you had previously claimed exemptions and become an ACCA student under old exemption route and now also qualifies for this program as per the requirements mentioned above, you are welcome to apply for this program, however no credit will be provided for fees paid under previous scheme. Please see note above “Who can apply?”

  9. Am I allowed to do practice after passing this pathway program?
    The rights to practice doesn’t accrue only by virtue of membership alone and a member must satisfy additional requirements. Do I need a practising certificate?

  10. Can an associate member apply for this program?
    No, this program is only valid for fellow members of both professional accounting bodies.

  11. Will I be able to practice Audit after gaining membership of ICMAP?
    Yes, a member will be able to apply for audit practice after successful completion of pathway program and gaining membership of ICMAP. Please note that the right to practice audit doesn’t accrue only by virtue of membership alone and additional requirements will have to be fulfilled in order to acquire practicing license. For details visit –

  12. I do not reside in Pakistan, how can I avail this opportunity?
    All ACCA members who are located outside of Pakistan can avail the opportunity. The exam delivery will be online through remote invigilation option. All ICMAP members who are located outside of Pakistan will have to take exams in Pakistan for now, however ACCA is working to offer exam delivery at other destinations as well in the future.

  13. What experience is required to complete pathway program?
    All members of ICMAP and ACCA will be required to submit the details of their 36 month practical experience. This can be recent experience as well. The detail of this will be provided while applying for membership after successful completion of all the elements of pathway program.

  14. How frequently pathway exam will be available to applicants? All ICMAP members will be able to sit ACCA pathway exam twice a year in June and December.

  15. What is EPSM module and assessment and is it necessary to gain ACCA membership.
    The Ethics and Professional Skills Module is designed to provide applicants with the complete range of skills employers need in today’s business world, the interactive online module places applicants in realistic business situations, where they'll develop advanced ethical, professional and digital skills needed to shine in the workplace. The module is made up of seven units in total, which includes an end assessment which assess applicants on what they have learnt throughout the module. Applicants take the end assessment only once they have completed all the previous units. Yes, it is necessary to complete and pass assessment of this module to become ACCA members.

  16. What is Legal Module and is it necessary for membership of ICMAP?
    The legal module is an exam which will test the knowledge of business and taxation laws in Pakistan. This is not mandatory for membership but for attaining practicing rights.

  17. Is a member expected to pay annual subscription of both accounting bodies?
    Members are required to maintain their originating designation, which includes payment of annual dues to both organizations. If for any reason, a member ceases to hold his or her originating designation, the member concerned shall automatically cease to be eligible for membership of the other professional accounting body.

  18. Can I apply for membership of another professional accounting body based on membership acquired through this pathway program? 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 doesn’t make an individual eligible to apply for another membership.

  19. What are the pass marks for Pathway exam?
    For all ICMAP members the pass marks in ACCA Pathway exam are 50%.

  20. I am currently an inactive member; how can I avail this program? In case you are not an active member then you are required to reinstate your membership to be eligible to apply for this program.

  21. Will I be awarded a final stage examination certificate after successful completion of this program?
    No, this is a direct membership route and you will only be provided with membership certificate once you complete the whole program successfully.

  22. Is old exemption route available other than this program for fellow members?
    Yes, the exemption route is available.

  23. I have another question – where can I get more information? ICMAP Members :  ACCA  Member: