ACCA Exemptions: How Many Papers Can You Actually Skip?

ACCA › ACCA Exemptions

The short version

9 maximum exemptions

ACCA can exempt you from up to nine papers — the three Applied Knowledge exams and the six Applied Skills exams.

Strategic Professional is never exempted. Neither is the ethics module or the practical experience requirement. Every ACCA member sits those four final papers, whatever they studied before.

Exemptions are not automatic, not free, and not always worth taking. All three points are covered below.

Which papers can be exempted

The clearest way to see it — nine open, four locked:

Applied Knowledge Exemptable
BTBusiness & Technology MAManagement Accounting FAFinancial Accounting
Applied Skills Exemptable
LWCorporate & Business Law PMPerformance Management TXTaxation FRFinancial Reporting AAAudit & Assurance FMFinancial Management
Strategic Professional Never exempted
SBLStrategic Business Leader SBRStrategic Business Reporting Option 1AFM / APM / ATX / AAA Option 2AFM / APM / ATX / AAA
Rule

ACCA does not award exemptions on the basis of work experience. Ten years in audit earns you nothing here — exemptions come from formal qualifications only.

What will I get?

Below is what students in each situation commonly report. Read the warning underneath it before you plan anything around these numbers.

Class 12 student

0

School qualifications get you registered, not exempted. You sit all 13.

B.Com

Varies

Commonly the Applied Knowledge papers, sometimes more. This varies significantly by university, syllabus and year of completion — a B.Com from one university and another are treated differently.

M.Com / MBA Finance

Varies

Highly institution-dependent. Some programmes are accredited for more, many for the same as a standard degree. The calculator is the only way to know.

CA Foundation

0

Typically no exemptions. You would usually start at Applied Knowledge.

CA Inter

Several

Partial completion of the CA syllabus commonly earns a meaningful block of exemptions, usually starting you at Applied Skills.

Qualified CA

Up to 9

Commonly the full block, starting directly at Strategic Professional — four papers plus ethics and experience.

Read this before using the numbers above

These are commonly reported outcomes, not ACCA policy. ACCA assesses your individual record — your institution, your programme, your year of completion and your transcripts. Two students with the same degree title can receive different awards.

The only reliable answer comes from ACCA's own Exemptions Calculator on accaglobal.com. It takes two minutes, it is free, and it is tied to ACCA's live database. Do that before you budget, plan papers or buy a course.

Should you actually claim them?

This is the question almost nobody asks — and ACCA itself says the answer is not always yes.

ACCA's own guidance is that if your qualification is recent and the material is fresh, claiming makes sense. But if you studied it years ago, or you have been working outside accountancy since, it may be more beneficial to sit the exam instead — because the later papers go into those same topics in far greater depth.

Strategic Professional assumes you know Applied Skills properly. A student who skipped FR on an exemption and then meets SBR without that grounding is in a much harder position than one who sat it.

Claim it when

  • You completed the qualification recently
  • The subject is genuinely fresh
  • You scored well in that specific subject
  • It is a Knowledge-level paper you know cold

Think twice when

  • You studied it several years ago
  • You have been working outside accounting
  • It is FR, AA or FM — the papers that feed Strategic Professional
  • You barely passed the equivalent subject
Useful to know

You do not have to accept exemptions as a block. When ACCA offers them, each one can be toggled individually — you can accept some, decline others, and claim more later. ACCA also publishes free self-check modules you can use to test whether your underlying knowledge in a subject is still solid before you decide.

Four rules that cost students money

01

Exemptions are not free

A fee is charged for every exemption you claim. A large number of exemptions reduces your study load — it does not proportionally reduce your cost to ACCA. Budget for this.

02

You have 30 days to pay

Once exemptions are awarded, the fees must be paid within 30 days of the award date.

03

You have 14 days to change your mind

If you decide to cancel some or all of your exemptions, you must tell ACCA within 14 days of the award date. Miss that window and you are not eligible for a refund or credit.

04

False documents end your registration

If an exemption application is found to be based on false documents, ACCA may treat your student registration as null and void and remove you from the register — with no refund of registration or exemption fees.

The trap nobody mentions

If you are interested in the University of London BSc Professional Accountancy, you cannot hold exemptions for FR, TX and AA — those three must be passed with ACCA. Students who already claimed them have to forfeit them to become eligible.

Students who complete that BSc are then automatically awarded PM and FM exemptions with no documentation and no fee.

If a degree pathway is part of your plan, check this before you accept any exemptions — not after.

How to claim your exemptions

  1. Check the calculator first

    Use ACCA's Exemptions Calculator before you do anything else. It shows the likely outcome for your record and you can email the result to yourself.

  2. Apply — at registration or later

    You can apply for exemptions as part of your initial ACCA registration, or at any time afterwards if you gain further qualifications. Both routes run through MyACCA.

  3. Submit your documents

    Official qualification documents and transcripts, issued by the awarding body. Anything not in English needs a certified translation alongside the original.

  4. Wait for assessment

    ACCA aims to complete assessment within around five working days, although exemption assessment typically takes longer than plain registration. You can track the case in MyACCA.

  5. Choose which to accept

    Offered exemptions appear in MyACCA with the fee for each shown separately. Toggle off any you would rather sit, accept the rest, and pay.

2027 redesign

How the 2027 changes affect exemptions

ACCA's qualification is being redesigned. The current structure runs to the June 2027 session, with the new Knowledge-level exams from July 2027 and the new Expertise and Strategic Professional exams from September 2027. The qualification reduces from 13 exams to 11.

Because the papers themselves change — BT is removed, LW moves down a level, Applied Skills becomes Expertise — exemption policy is being updated as part of that transition.

If you are registering now, claim against the current structure. ACCA has published transition rules and a Transition Tool showing how passes and credits carry across. What you should not do is act on an exemption article written before the redesign was announced.

Verify before deciding: exemption policy, fees and transition rules are set by ACCA and change. Confirm against ACCA's official guidance and the Exemptions Calculator before you apply.

Where do you go from here?

Coming from CA?

CA Inter and qualified CAs get the largest exemption blocks in the Indian market. Worth its own guide.

ACCA Exemptions for CA Students — coming soon

Work out the real cost

Exemption fees, registration, subscription and exam entry — the full picture before you commit.

ACCA Fees — coming soon

Not registered yet?

Check which entry route applies to you before you think about exemptions.

ACCA Eligibility →

Plan the papers you will sit

Once you know your exemptions, map the route from your first exam to membership.

ACCA Papers & Roadmap — coming soon

Common questions

How many ACCA exemptions can I get?

A maximum of nine — the three Applied Knowledge exams and the six Applied Skills exams. No exemptions are awarded for the Strategic Professional exams, so every student sits those four papers regardless of prior qualifications.

Can I get exemptions for Strategic Professional papers?

No. ACCA does not award exemptions at Strategic Professional level. This is deliberate — it ensures every ACCA member completes the same advanced stage of the qualification.

Are ACCA exemptions free?

No. A fee is charged for each exemption you claim, and it must be paid within 30 days of the award. If you want to cancel any exemptions, you must tell ACCA within 14 days of the award date or you lose eligibility for a refund.

How many exemptions does a B.Com get?

It varies significantly. A B.Com commonly earns exemptions at the Applied Knowledge level, sometimes more, but the outcome depends on your university, your specific programme and the year you completed it. Two students with the same degree title can receive different awards. Use ACCA's Exemptions Calculator for your own position.

Should I accept all my exemptions?

Not necessarily. ACCA's own guidance is that if you studied the subject years ago, or have been working outside accountancy since, it may be more beneficial to sit the exam — because Strategic Professional revisits those topics in far greater depth. You can accept some exemptions and decline others.

Can I get exemptions based on work experience?

No. ACCA does not award ACCA Qualification exemptions on the basis of work experience. Exemptions come from formal academic or professional qualifications only.

Can I claim exemptions after I have already registered?

Yes. If you gain additional qualifications after registering as an ACCA student, you can apply for further exemptions at any time through MyACCA.

Next steps

  • Not registered yet? Check your entry route first. ACCA Eligibility
  • Need the full cost picture? Exemption fees are only one part of what you pay ACCA.
  • Know your exemptions? Map the papers you actually have to sit.

Exemption policy, fees, deadlines and transition rules are set by ACCA and can change. For anything that affects a decision, confirm against accaglobal.com and ACCA's Exemptions Calculator before you act.

Last updated: August 2026

Your ACCA reading path

These guides are written to be read in order. Each one answers the question that comes before the next. You are on Step 6 of 12.

# Guide The question it answers Status
Stage 1 — Is ACCA right for me?
1 What Is ACCA? What is this course, actually? Read
2 ACCA vs CA Which one suits my goals? Coming soon
3 ACCA After Class 12 Can I start straight after school? Coming soon
4 ACCA After B.Com Can I do this with my degree? Coming soon
Stage 2 — Can I do it, and what will it take?
5 ACCA Eligibility Am I allowed to register? Read
6 ACCA Exemptions How many papers can I skip? You are here
7 ACCA Exemptions for CA Students What do my CA papers earn me? Coming soon
8 ACCA Fees What will this cost me? Coming soon
9 ACCA Duration How long will it take? Coming soon
Stage 3 — Planning my route
10 ACCA Papers & Roadmap What is the full journey? Coming soon
11 ACCA Exam Dates When can I sit my exams? Coming soon
12 ACCA 2027 Changes Should I start now or wait? Coming soon

More guides are being added. If something you need isn't here yet, tell us what to write next.