Understanding ACCA Exemptions: Eligibility and Benefits for 2025

PFC Education
Dec 17, 2025
3 min read

Starting the ACCA qualification can be a challenging journey, but knowing about exemptions can save you time and effort. Many students wonder how many exemptions they can get and who qualifies for them. This guide breaks down ACCA exemptions for 2025, explaining who is eligible, how many exemptions you can receive, and the benefits they bring.

!Eye-level view of ACCA study materials and calculator on a desk

What Are ACCA Exemptions?

ACCA exemptions allow students to skip certain exams based on prior qualifications or experience. Instead of starting from scratch, you can bypass some ACCA papers if you have completed relevant studies. This reduces the number of exams you need to pass to earn the ACCA qualification.

Exemptions are granted for the Applied Knowledge and Applied Skills levels, which cover the foundational and intermediate ACCA exams. The Strategic Professional level exams do not offer exemptions.

Who Can Get ACCA Exemptions?

Exemptions are mainly available to students who have completed:

Relevant university degrees in accounting, finance, or business
Professional qualifications from other recognized bodies
Certain diplomas or certifications aligned with ACCA syllabus

For example, graduates with a Bachelor’s degree in Accounting from a recognized university often receive exemptions from the Applied Knowledge papers (Business and Technology, Management Accounting, Financial Accounting). Similarly, holders of the CIMA Certificate in Business Accounting or CPA qualifications may qualify for multiple exemptions.

How Many Exemptions Can You Get?

The number of exemptions depends on your previous qualifications. The maximum exemptions available cover the nine papers at the Applied Knowledge and Applied Skills levels. These include:

Applied Knowledge (3 papers)
Applied Skills (6 papers)

If you qualify for all, you start directly at the Strategic Professional level, which has 4 exams. Most students receive between 3 and 9 exemptions.

Example Cases

A student with a relevant accounting degree may get 9 exemptions, skipping all Applied Knowledge and Applied Skills papers.
A student with a business degree but no accounting focus might only get 3 exemptions for the Applied Knowledge level.
Professional qualifications like ACCA’s Foundations in Accountancy (FIA) can also provide exemptions for some papers.

How to Apply for ACCA Exemptions

Applying for exemptions is straightforward:

Check eligibility: Use the ACCA exemption calculator on the official ACCA website to see which papers you can skip.
Submit documents: Provide certified copies of your certificates, transcripts, or professional qualifications.
Pay the exemption fee: ACCA charges a fee for each exemption granted.
Wait for confirmation: ACCA will review your documents and confirm your exemptions.

Make sure to apply for exemptions before registering for ACCA exams to avoid paying for papers you don’t need to take.

Benefits of ACCA Exemptions

Exemptions offer several advantages:

Save time: You can complete the ACCA qualification faster by skipping exams you already know.
Reduce costs: Fewer exams mean lower registration and exam fees.
Focus on advanced topics: Starting at the Strategic Professional level allows you to concentrate on higher-level skills.
Boost confidence: Having exemptions shows your prior knowledge and can motivate you to complete the qualification.

Things to Keep in Mind

Exemptions do not reduce the practical experience requirement. You still need to complete 36 months of relevant work experience.
You cannot get exemptions for the Strategic Professional exams.
Some exemptions may expire if you delay ACCA registration for too long after completing your previous qualification.
Always verify your eligibility with ACCA’s official resources before applying.

!High angle view of ACCA exam registration form and laptop

Final Thoughts on ACCA Exemptions for 2025

Understanding ACCA exemptions can make your ACCA journey smoother and more efficient. By knowing who qualifies and how many exemptions you can get, you can plan your studies better and reduce unnecessary exams. Use the ACCA exemption calculator early, prepare your documents carefully, and take full advantage of the exemptions available to you.

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