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, 8.7 MB)


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 £350 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: £129
  • Annual member subscription fees: £258

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 £350 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.


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

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

  3. What is tested in the IPE?
    The ICMAP 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.

  4. What happens if I fail the IPE exam?
    If you do not pass the IPE on your first attempt, you can resit the examination at the next available exam diet. The IBE examinations 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.

  5. 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. More information is available here.

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

  7. I am an existing ACCA/ICMAP 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. Please see note above “Who can apply?”

  8. Am I allowed to do practice after passing this pathway program?
    The rights to practice as an auditor doesn’t accrue only by virtue of membership alone and a member must satisfy additional requirements. See the link below for more details.

  9. I have another question – where can I get more information?
    ICMAP member - For any additional information, please contact
    ACCA members – For any additional information please contact email.