ACCA Exemptions Guide 2026: Complete List by Qualification

ACCA Exemptions Guide 2026: Complete List by Qualification

Exemptions can significantly reduce your ACCA journey. Here's what you need to know for 2026.

What Are Exemptions?

Exemptions allow you to skip certain ACCA papers based on prior qualifications. You won't need to sit exams for exempted papers.

Types of Exemptions

Degree Exemptions

Based on accredited accounting/business degrees from recognized universities.

Professional Exemptions

Based on other professional accounting qualifications.

Prior Learning Exemptions

Based on completed papers from certain institutions.

Common Exemptions by Qualification

UK Accounting Degrees

Accredited programs may provide exemptions for:

• Applied Knowledge (BT, MA, FA)
• Some Applied Skills papers

AAT Qualification

• Typically exempts BT, MA, FA
• Some partial exemptions possible

CAT Qualification

• Exempts Applied Knowledge papers
• Additional exemptions based on papers passed

Other Accounting Bodies

Check ACCA's exemption calculator for:

• CIMA exemptions
• ACA exemptions
• International qualification exemptions

How to Check Your Exemptions

ACCA Exemption Calculator

1. Visit ACCA website
2. Use the exemption calculator
3. Enter your qualification
4. View eligible exemptions

Contact ACCA

If your qualification isn't listed, contact ACCA directly for assessment.

Applying for Exemptions

Automatic Exemptions

Some exemptions are applied automatically during registration.

Manual Applications

Some require:

• Submitting transcripts
• Providing certificates
• Paying exemption fees

Exemption Fees

Current Fee Structure

• Per-paper exemption fee applies
• Check ACCA website for current fees
• Fees are non-refundable

Strategic Considerations

Pros of Exemptions

• Faster qualification
• Lower total exam costs
• Focus on advanced papers
• Use existing knowledge

Cons of Exemptions

• Miss foundational revision
• Knowledge gaps possible
• Still need competence for PER

Should You Take Exemptions?

Consider Taking Them If:

• You have strong foundational knowledge
• Your degree covered topics thoroughly
• You're confident in exempt areas

Consider Sitting Papers If:

• Your knowledge is rusty
• Topics weren't covered in depth
• You want exam practice

Conclusion

Exemptions can accelerate your ACCA journey, but ensure you have the underlying knowledge. Check your eligibility early and plan your paper sequence accordingly.