AAT to ACCA: The ACCA Qualification

AAT exemptions

If you have passed AAT Level 4, you will get exemptions from the three papers under Applied Knowledge and start at Applied Skills and will pay no exemption fees.

You may start by following either the traditional or apprenticeship routes.

Exam to exam exemptions

If you haven’t passed the full AAT Level 4 qualification you can still claim exemptions on an exam to exam basis:

ACCA exemptions consideredAAT corresponding module(s)
Management Accounting (MA)Applied Management Accounting
Financial Accounting (FA)Financial Statements of Limited Companies
Accounting Systems and Controls
Drafting and Interpreting Financial Statements
Internal Accounting Systems and Control


Exams are divided into two levels: Applied Skills and Strategic Professional. 

Applied Skills exams

Building on your existing knowledge and understanding, Applied Skills develops strong, broad and practical finance required of future strategic professional accountant in any sector or industry.

Find out more about the Applied Skills exams.

Strategic Professional

These exams provide students with the unique blend of skills, real-world focus and specialisation options which will super-charge careers and develop strategic, forward-thinking professional accountants. Strategic Professional exams are comprised of both Essentials and Options exams.


Students will take both these exams which provide them with the skills they need to make an immediate impact with employers.


These exams offer the unique opportunity to specialise in areas of greatest relevance to a chosen sector or career path.

Find out more about the Strategic Professional exams.

Ethics and Professional Skills module (EPSM)

The Ethics and Professional Skills module is an essential part of the ACCA Qualification and helps increase your employability and workplace effectiveness. The module uses realistic business simulations to develop a number of professional skills such as leadership, communication and commercial awareness.

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Practical Experience (PER)

Exams are important. But part of what makes the ACCA Qualification so valuable is that it gives you real-world experience.

As part of your journey to become an ACCA member, you need three years of relevant work experience and to fulfil key performance objectives. This enables you to become a fully developed finance professional, gain experience in lots of different areas and get the job you deserve.

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More information regarding the ACCA Qualification is available on our on qualification pages.