ACCA Exemptions
Exemptions let you skip ACCA papers whose content you have already covered in a previous qualification, so you start further along and pay for fewer exams. How many you get depends on your exact qualification and the institution that awarded it, which is why the "how many exemptions for a degree" figures online contradict each other so often. This page sticks to the parts ACCA states plainly, its own rules and its own fees, and points you at ACCA's official calculator for the one thing only it can answer: your personal entitlement.
- Nine papers is the maximum. You can be exempt from up to 9 of the 13 ACCA exams
- Only the first two levels. Exemptions apply to Applied Knowledge and Applied Skills only
- Everyone sits Strategic Professional. The four final papers are never exempt, whatever your background
- You claim them at registration by submitting evidence of the qualification you are relying on
- Each exemption is charged a fee, so an exemption is not free even though you skip the exam
What an exemption costs
ACCA charges an exemption fee for each paper you skip. The fee depends on the level of the paper, not on which qualification earned you the exemption. These are ACCA's current UK figures.
| Level | Papers | Fee per paper |
|---|---|---|
| Applied Knowledge | BT, MA, FA | £86 |
| Applied Skills | LW, PM, TX, FR, AA, FM | £114 |
| Strategic Professional | SBL, SBR, plus two options | Not available |
A student exempt from the full first two levels (the maximum 9 papers: three at Applied Knowledge and six at Applied Skills) pays 3 × £86 plus 6 × £114, which is £942 in exemption fees. That is on top of the one-off £89 registration fee and the annual subscription. If your qualification only reaches into Applied Knowledge, the most you would pay is 3 × £86, or £258.
One thing worth knowing if you came through ACCA's own Foundations route: exemptions from papers FA1, FA2, MA1 and MA2 are free of charge. The per-paper fees above apply to the main ACCA Qualification papers.
Should you take the exemption or sit the paper?
On fees alone, exempting is usually the cheaper option. An Applied Skills exemption is £114 against a standard exam entry fee of £160, and you save the study time and materials on top. So the money rarely argues for sitting a paper you could skip.
The stronger argument for sitting a paper anyway is grounding. Applied Knowledge and Applied Skills build the foundation that Strategic Professional then tests under real pressure, and no exemptions are available at that final level. If your prior study of a subject was thin, a long time ago, or under a different syllabus, sitting the paper can be a sound investment rather than a wasted one. It is worth being honest with yourself about how well you actually know the material, not just whether a certificate technically entitles you to skip it.
Which qualifications earn exemptions
ACCA maps your previous syllabus against its own, paper by paper, and grants exemptions where the overlap is close enough. Because that mapping turns on the specific institution and course content, the only reliable answer for your situation is ACCA's official exemptions calculator, where you enter your qualification and awarding body and get your actual entitlement. A few patterns are well established, though.
AAT (Level 4 Professional Diploma)
The most common UK route in. Completing the AAT Professional Diploma typically exempts you from the three Applied Knowledge papers (BT, MA and FA), so you begin at Applied Skills. It does not exempt any Applied Skills or Strategic Professional paper.
Relevant degrees
An accounting, finance or business degree can earn exemptions across some or all of Applied Knowledge and part of Applied Skills, but the exact number varies widely by university and by which modules you took. This is the area where third-party guides disagree most, because a degree from one institution and the same-named degree from another can carry different exemptions. Check yours on the calculator rather than trusting a generic figure.
Other professional bodies
Members of other recognised accountancy bodies (for example ICAEW's ACA) are often entitled to substantial exemptions, in some cases covering most of the first two levels. Again, the precise award depends on the body and your standing within it, so confirm it directly.
Whatever you end up exempting, every paper you do sit is worth drilling with real questions. Every ACCA paper on GoQualified has 150 free practice questions with worked explanations and a timed mock exam mode. No login, no paywall.
Fees and rules on this page are taken from ACCA's official Fees and charges page and its exemptions guidance (accaglobal.com), UK figures, last checked July 2026. Fees are reviewed by ACCA periodically and exemption entitlements depend on your exact qualification, so confirm your own position with ACCA's official exemptions calculator before you register. GoQualified is not affiliated with ACCA.