Overview
Exemptions are available for ACCA Qualification exams at the Foundations, Knowledge and Expertise levels. As with the current qualification, exemptions are not available for Strategic Professional exams.
Exemptions are also not available for the Essential Employability Modules at the Expertise and Strategic Professional levels. These modules are a core part of the ACCA Qualification and must be completed by all learners
Explore the tabs below to see which exemptions are available at each level.
- Foundations
- Knowledge
- Expertise
- Strategic Professional
The Foundations level is the entry route for students who do not meet ACCA’s minimum entry requirements. To achieve the Diploma in Accounting and Business and progress to the Knowledge level of the ACCA Qualification, students must complete the Foundations exams and the Enterprise and Entrepreneurship Essential Employability Module.
Is accreditation for prior learning available?
Exams
Yes. Exemptions are available for all Foundations level exams. Use our exemptions calculator to check eligibility.
Essential employability modules
No. Exemptions are not available for the Enterprise and Entrepreneurship Essential Employability Module. All students completing the Foundations level must complete this module.
Is accreditation for prior learning available?
Exams
Yes. Exemptions are available for all exams.
Essential employability modules
Yes. An exemption will be available for the Responsible Business Management module.
Is accreditation for prior learning available?
Exams
Yes. Exemptions are available for all exams.
Essential employability modules
No. All students must complete the Digital Tech and Innovation module.
Is accreditation for prior learning available?
Exams
No. All students must complete both Essentials and 1 Options exam.
Essential employability modules
No. All students must complete the Ethical, Sustainable Leadership module.
Process for institutions applying for exemption accreditation
We will ensure a smooth transition to the redesigned ACCA Qualification and support institutions to continue to offer quality outcomes for ACCA students.
Institutions with existing accreditation
Programmes with current accreditation will be permitted to run until the end of their accreditation period and will have current assessments transitioned over to the new qualification.
New applications, or re-accreditation of expiring programmes
The process for new applications and the re-accreditation of expiring programmes is outlined in the adjacent table.
| Applications submitted in 2026 | Institutions applying for Exemption Accreditation (new or re-accreditation) will be assessed against the current ACCA Qualification structure, as per the standard process outlined in the Accreditation Handbook. |
|---|---|
| Application submitted between January and June 2027 | Applications in this period will be assessed against the current ACCA Qualification structure. To support transition, outcome letters issued during this period will confirm programme accreditation against both current and future qualification design meaning that programmes only need to be resubmitted at the end of the programme date. |
| Applications submitted from July 2027 onwards | Applications received post July 2027 will be assessed against the redesigned ACCA Qualification. The Exemption database will be changed in July 2027 to reflect the redesigned ACCA Qualification. |
