ACCA exemptions let you skip exams that you have already covered through a degree or another qualification. They can cut a year or more off your route, but they are assessed against your exact course, they cost money, and once awarded they generally cannot be undone. This guide explains how to get them right.
How ACCA exemptions work
- What can be exempted: up to nine exams across the Applied Knowledge (BT, MA, FA) and Applied Skills (LW, PM, TX, FR, AA, FM) levels.
- What cannot: the Strategic Professional exams (SBL, SBR and the options), which every student sits.
- How they are decided: ACCA assesses your qualification against its exemption records, looking at the institution, the course and the year you studied. Two people with the same degree title can receive different exemptions.
- How to check: ACCA's online exemptions calculator shows what your course earns before you register.
Typical exemptions by background
These are common patterns only. Your result depends on your exact course and institution.
| Background | Typical exemptions |
|---|---|
| ACCA-accredited accounting or finance degree | Often all three Applied Knowledge exams and several Applied Skills exams, sometimes the full nine |
| Business, economics or finance degree (not accredited) | Some Applied Knowledge exams, occasionally an Applied Skills exam |
| Member of another professional accountancy body | Frequently up to nine, depending on the body and agreement |
| Unrelated degree or school-leaver qualifications | Usually none, though a degree may still meet entry requirements |
What exemptions cost compared with sitting the exam
ACCA's 2026 UK fee schedule shows that an exemption is cheaper than sitting the exam, even before counting study time.
| Level | Exemption fee (2026) | Exam entry instead |
|---|---|---|
| Applied Knowledge | £98 | Set by the exam centre or remote provider |
| Applied Skills | £123 | £173 at standard entry (December 2026) |
Exemption fees must be paid before the exemptions are added to your record. With the full nine exemptions, the total is £1,032 (3 × £98 plus 6 × £123). Fees outside the UK can differ, so check the fee page for your country.
When declining an exemption is the smarter choice
Most students accept every exemption offered, and usually that is right. But the Strategic Professional exams assume you know the Applied Skills material well, and an exemption does not give you that knowledge. Consider sitting the exam instead if:
- You plan to take SBR and studied financial reporting years ago. FR is the foundation of SBR. Sitting FR can make SBR far more manageable.
- You want an audit or tax career option. AA leads into AAA, and TX into ATX. A weak base in either makes the advanced paper much harder.
- Your degree covered a different country's rules. Tax and law papers are country-specific, so knowledge from another system may not carry across.
Decide before you pay. Once an exemption is paid for and awarded, it generally cannot be reversed so that you can sit the exam later.
Exemptions and the 2027 qualification
ACCA states that all exemptions against the current qualification transfer automatically to the redesigned qualification in July 2027. From that point, new applications are assessed against the new structure. Exemptions also count towards the Digital Tech and Innovation module credit, which requires passes or exemptions across all six Applied Skills exams. See our ACCA 2027 changes guide and transition checker for how each paper maps across.
How to claim your exemptions
- Check your course in ACCA's exemptions calculator before registering.
- Register as an ACCA student (£89 initial registration).
- Upload transcripts and certificates in myACCA so ACCA can assess them.
- Review the exemptions offered, decide which to accept, then pay the fees.
- Plan your first exam from the first level that is not exempted.
Frequently asked questions
How many ACCA exemptions can I get?
Up to nine, covering the three Applied Knowledge and six Applied Skills exams. The exact number depends on your specific qualification, institution and year of study. Strategic Professional exams must be sat.
How much do ACCA exemptions cost in 2026?
ACCA's UK fee schedule lists £98 for each Applied Knowledge exemption and £123 for each Applied Skills exemption. Fees are charged per exemption awarded and are payable before the exemption is added to your record.
Can I refuse an ACCA exemption and sit the exam instead?
Yes, you can choose not to claim an exemption. Once an exemption has been paid for and awarded, however, it generally cannot be reversed, so decide before paying.
Do exemptions count towards the 2027 qualification?
Yes. ACCA says all exemptions against the current qualification will be transferred automatically in July 2027. From that point, new exemption applications are assessed against the redesigned qualification.
Does a non-accounting degree give any ACCA exemptions?
Sometimes. Business, finance and economics degrees often cover some Applied Knowledge exams, while unrelated degrees usually give none. Check your exact course in ACCA's exemptions calculator.