ACCA Exemptions 2026: How Many Papers Can B.Com, BBA, CA and MBA Graduates Skip?

One of the most valuable features of the ACCA qualification is its exemption framework. Depending on your existing qualification, you may be able to skip several of ACCA's 13 papers — shortening your journey to membership significantly. This guide sets out exactly how many papers each common Indian qualification unlocks, and which papers those are.

ACCA Exemptions by Qualification — Quick Reference

ACCA grants exemptions for the Applied Knowledge and Applied Skills levels only. No exemptions are available for the Strategic Professional level (SBL, SBR, and the optional papers), regardless of your prior qualification.

B.Com Graduates — Up to 4 Exemptions

A standard B.Com degree from a recognised Indian university typically qualifies you for up to 4 exemptions: the 3 Applied Knowledge papers (BT, MA, FA) and occasionally LW from the Applied Skills level, depending on your syllabus content. ACCA reviews your specific B.Com transcript to confirm eligibility — not all B.Com programmes qualify for all 4.

After claiming B.Com exemptions, you would complete 9 of ACCA's 13 papers: the remaining 5 Applied Skills papers (PM, TX, FR, AA, FM) and all 4 Strategic Professional papers.

BBA Graduates — 1 to 3 Exemptions

A BBA from a recognised institution typically attracts fewer exemptions than a B.Com, as BBA programmes are more management-focused than accounting-focused. Most BBA graduates receive exemptions for 1–3 Applied Knowledge papers (usually BT and MA; FA depends on the accounting content of your specific programme). ACCA's exemption database lets you look up your exact institution and programme.

CA (Indian Chartered Accountant) — Up to 9 Exemptions

Fully qualified ICAI members are entitled to the maximum 9 exemptions — all 3 Applied Knowledge papers and all 6 Applied Skills papers. This leaves just 4 Strategic Professional papers to complete. Partial CA qualifications (CA Inter) attract fewer exemptions. See our detailed guide on ACCA exemptions after CA for the full breakdown.

MBA (Finance) — Up to 9 Exemptions

An MBA with a specialisation in Finance from a recognised institution may qualify for up to 9 exemptions, subject to ACCA reviewing your MBA syllabus and confirming it covers the relevant ACCA content. In practice, MBA Finance graduates from well-known Indian institutions often receive between 5 and 9 exemptions. An MBA without a finance specialisation typically receives fewer.

How Much Do Exemptions Cost?

Exemptions carry a fee per paper:

• Applied Knowledge papers: £89 per paper
• Applied Skills papers: £123 per paper

The exemption fees are paid during ACCA registration after ACCA confirms your entitlement. You do not pay upfront before knowing which exemptions you qualify for.

How to Claim Your Exemptions

1. Register at accaglobal.com and indicate your prior qualification
2. Upload degree certificates and transcripts when prompted
3. ACCA reviews and confirms your exemption entitlement (5–10 working days)
4. Pay the applicable exemption fees
5. Begin studying from the first paper you need to sit

ACCA's online Exemption Calculator at accaglobal.com allows you to check your likely entitlement before registering, though the confirmed figure comes after document review.

Should You Claim All Your Exemptions?

For most students, claiming all available exemptions is the right call — it reduces cost and time significantly. However, some students choose to sit an exempt paper if their underlying knowledge in that area is weak. There is no penalty for declining an exemption; you simply sit and pass that paper like any other.

For the full picture on what each ACCA level covers and how the papers connect, visit our ACCA qualification guide. If you're comparing ACCA with other qualifications such as CMA or CFA, see our ACCA vs CMA comparison.

Frequently Asked Questions

What if my university isn't in ACCA's exemption database?

You can submit a manual exemption application to ACCA with full transcripts and syllabi. ACCA will assess your qualification on a case-by-case basis. This typically takes longer than a standard application.

Can I get exemptions if I graduated more than 7 years ago?

ACCA generally accepts qualifications without a strict time limit, but reserves the right to request additional information for older credentials. Contact ACCA directly if your qualification is more than 7 years old.

Are exemptions available in CIMA or other qualifications?

Yes — ACCA also grants exemptions to CIMA members and ICAEW members. These are covered in our guides on ACCA exemptions for CIMA members and ACCA exemptions for ACA/ICAEW members.