ACCA exemption

October 8, 2021
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If you already have some qualifications, you may not have to take all of the exams in the ACCA Qualification. These are called ACCA exemptions and mean that you will start your studies at the right level for your knowledge and skill.

Following are the most common exemptions available:

    1. ACCA Exemptions for B.Com and M.Com Qualified Students

      For students who have already qualified B.Com / M.Com, they have the exemptions of ACCA knowledge level i.e. F1 to F3, and ACCA Skill level i.e. F4 subject.

      • F1 – Business and Technology (BT)
      • F2 – Management Accounting (MA)
      • F3 – Financial Accounting (FA)
      • F4 – Corporate and Business Law (LW)
    2. ACCA Exemptions for BBA Qualified Students

      For students who have already qualified BBA, they have the exemptions of ACCA knowledge level i.e. F1 subject.

      • F1 – Business and Technology (BT)
    3. ACCA Exemptions for MBA Qualified Students

      For students who have already qualified MBA, they have the exemptions of ACCA knowledge level i.e. F1 to F3 subject.

      • F1 – Business and Technology (BT)
      • F2 – Management Accounting (MA)
      • F3 – Financial Accounting (FA)

ACCA Exemptions for CA Students:

  1. ACCA Exemptions for CA Foundation Students

    • No exemptions
  2. ACCA Exemptions for CA IPCC Qualified Students

    For CA IPCC qualified students F1 to F3 subjects are exempted, and F6 & F8 subjects are exempted.

    In case the student has also completed the B.Com / in addition to IPCC – He shall also have an exemption of F4 – Corporate and Business Law (LW)

    • F1 – Business and Technology (BT)
    • F2 – Management Accounting (MA)
    • F3 – Financial Accounting (FA)
    • F6 – Taxation (TX)
    • F8 – Audit and Assurance (AA)
  3. ACCA Exemptions for Qualified CAs

    For CA Final Qualified Students with all the Knowledge and Skill level Subjects are exempted. ICWA/ICMAI qualified students will also get all the exemptions as mentioned above subject to specific working experience.

    • F1 – Business and Technology (BT)
    • F2 – Management Accounting (MA)
    • F3 – Financial Accounting (FA)
    • F4 – Corporate and Business Law (LW)
    • F5 – Performance Management (PM)
    • F6 – Taxation (TX)
    • F7 – Financial Reporting (FR)
    • F8 – Audit and Assurance (AA)
    • F9 – Financial Management (FM)

No exemptions are awarded:

  • For the Strategic Professional exams of the ACCA Qualification or
  • On the basis of work experience or
  • For any of the exams or modules examined within our post-professional qualifications

ACCA Exemptions let you start your studies at a level that is consistent with the knowledge and skills gained from prior learning. They provide you with the quickest route to ACCA membership.

  • Exemptions Applicability – Exemptions are available for the entire level of Applied Knowledge and Applied Skills examinations depending on the candidate’s qualification, but the exemption is not allowed for the Professional module or based on one’s work experience. In the spirit of imparting the best professional knowledge, the ACCA apex body does not allow to avail exemptions if the candidate has attained the previous qualifications a long time back or has worked in any field except finance/ accounting. Also, existing students who have already enrolled for the ACCA course can claim fresh exemptions if they have attained additional qualifications in other courses subsequent to joining the ACCA course and have now become eligible for exemptions in the ACCA course.
  • Process of claiming exemptions – The ACCA course regulatory body has made it very easy to claim exemptions for various courses. The important requisites are understanding which courses are exempted based on your previous qualification and having necessary qualification certificates in English. Post having all necessary paperwork, one can apply for claiming exemptions on the website as well as by emailing them.
  • Fees for claiming exemptions– It is important to note that claiming exemption is complete only when one has successfully completed the paperwork and has made the requisite payment. The fees and charges required to be made are based on the level of course i.e. applied Knowledge or Applied Skills. Also, one has to make payment for each paper exemption sought.
    The ACCA course rewards the candidate's earlier effort in acquiring the aforementioned skills and knowledge by providing exemptions, and it also serves as a boost to speed the process of receiving the dual degree that aids the candidate in directing their career. Not to forget the cost savings (fees for exemption is less than exam cost). The ACCA is a regulatory agency that conducts extremely thorough inspection before providing exemptions, and any misconduct is dealt seriously so as to not allow any false claims. This is a crucial fact that all candidates must keep in mind.

When can I claim exemptions?

If you've gained additional qualifications after registering as a student, you may be eligible to claim further exemptions. You can apply for these at any time.

Should I claim my exemptions?

Exemptions mean you don't have to study the same topics that you've already been taught. This is great if you've recently achieved a qualification, as it's still fresh in your mind. Our process of awarding exemptions is rigorous as we need to ensure we are confident that the prior learning matches the skills and knowledge needed for the ACCA Qualification.

However, if you're thinking of claiming an exemption based on qualifications you gained years ago, or you've been working in a field other than accountancy for some time, you may need to take the exam.

Studying for the exam will allow you to refresh your knowledge and ensure you are sufficiently prepared for the higher-level exams, which go into topics in greater depth.

If you're not sure whether to apply for an exemption, you could use a study support resources finder to access past exams to test your knowledge. If you're not confident, you could pass the exam right now but, you should study for and take that exam.


If your application for ACCA exemptions is found to be based on the false document(s), ACCA may treat your registration as null and void. Then you may be administratively removed from ACCA’s register. If you’re removed, for this reason, you will not be entitled to a refund of any registration and/or exemption fee(s). If you registered as an ACCA student prior to January 2019 and your application for exemptions is found to be based on false documents you will be liable to disciplinary action and face an allegation of dishonest conduct before ACCA’s Disciplinary Committee. This may lead to your removal from ACCA’s register.


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