ACCA Exemptions for CIMA Members: What You Actually Get

If you are moving from CIMA to ACCA, there is no longer one exemption number that applies to every CIMA member. The result shown by ACCA depends mainly on when you completed your CIMA qualification and the evidence ACCA accepts.

Under the ACCA Exemptions Calculator checked on 27 July 2026, the common outcomes for CIMA graduates are nine exemptions through 2015, five for 2016-2024 graduates, and three from 2025 onwards. Your own result can differ, so treat the calculator as guidance and the exemption offer in your myACCA account as the final decision.

ACCA exemptions for CIMA members: the short answer

Important: ACCA says exemption eligibility must be checked against your exact institution, course and graduation year. Rules can change, and exemptions are only confirmed after ACCA reviews your application and documents.

Which ACCA papers are exempt?

CIMA graduates through 2015: up to nine exemptions

For the historical nine-exemption route, the calculator shows exemptions from all three Applied Knowledge exams and all six Applied Skills exams:

• Business and Technology (BT)
• Management Accounting (MA)
• Financial Accounting (FA)
• Corporate and Business Law (LW)
• Performance Management (PM)
• Taxation (TX)
• Financial Reporting (FR)
• Audit and Assurance (AA)
• Financial Management (FM)

You would still need to pass the four Strategic Professional exams: Strategic Business Leader (SBL), Strategic Business Reporting (SBR), and two options chosen from Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX), and Advanced Audit and Assurance (AAA).

CIMA graduates from 2016 to 2024: five exemptions

This is the result many CIMA members now see. The five exemptions are:

• Business and Technology (BT)
• Management Accounting (MA)
• Financial Accounting (FA)
• Performance Management (PM)
• Financial Management (FM)

That leaves four Applied Skills exams — Corporate and Business Law (LW), Taxation (TX), Financial Reporting (FR), and Audit and Assurance (AA) — followed by all four Strategic Professional exams. In total, you would have eight exams left, not four.

CIMA graduates from 2025 onwards: three exemptions

For 2025 and 2026 graduates, the calculator currently shows the three Applied Knowledge exemptions:

• Business and Technology (BT)
• Management Accounting (MA)
• Financial Accounting (FA)

The calculator explains that no additional exemptions are available because the relevant modules have not been assessed for exemption purposes. This route leaves all six Applied Skills exams and all four Strategic Professional exams — ten exams in total.

Why do different CIMA members get different results?

ACCA assesses qualifications by awarding body, programme and completion period. A historic CIMA award can therefore map to ACCA papers differently from a newer version of the CIMA syllabus.

Exemptions also do not stack twice for the same ACCA exam. For example, if both your degree and CIMA studies support an exemption from Management Accounting, it is still one MA exemption. ACCA will consider the evidence you submit and confirm the distinct papers you can skip.

This is why a colleague, an older blog post, or even another fully qualified CIMA member may quote a different number without that number applying to you.

How to check and claim your exemptions

1. Open the official ACCA Exemptions Calculator.
2. Select the country where the qualification was awarded and search for the Chartered Institute of Management Accountants (CIMA).
3. Choose your exact graduation or last-study year and review the papers shown.
4. Apply to ACCA and upload the award certificate plus any transcript or module results requested.
5. Review the formal exemption offer in myACCA before planning or booking your remaining exams.

ACCA says an exemption application is normally processed within three to five working days after it receives the required documents. It can take longer if ACCA needs to verify information with another organisation.

What do ACCA exemptions cost?

Exemptions remove exams, not fees. For UK students, ACCA's 2026 fees page lists an exemption fee of £98 for each Applied Knowledge exam and £123 for each Applied Skills exam.

You should also budget for the initial registration fee, annual student subscription, Ethics and Professional Skills Module (EPSM), remaining exam entries and any tuition. On the same UK fee schedule, initial registration is £89, the 2026 annual subscription is £140, and EPSM is £83. September 2026 standard-entry fees are £295 for SBL and £229 each for SBR and the option exams. Check ACCA's live fee page before paying because fees vary by market and exam session.

ACCA's exemption terms explain how offers are accepted and paid. There is not a universal 30-day deadline to accept every exemption offer, so follow the instructions shown in your own myACCA account.

Passing the remaining exams is not the whole membership route

To become an ACCA member, you must also complete the Ethics and Professional Skills Module and the Practical Experience Requirement (PER). ACCA's current membership guidance requires 36 months in a relevant role, nine performance objectives, and appropriate sign-off.

Relevant experience gained before or during your CIMA studies may be usable, but it is not accepted automatically simply because you are a CIMA member. Record it in My Experience and arrange for an appropriate practical experience supervisor to confirm it under ACCA's rules.

Does ACCA membership let you sign audit reports?

Not by itself. In the UK, signing statutory audit reports requires additional audit authorisation and work through an appropriately registered firm. ACCA explains the separate Audit Qualification, practising certificate and Responsible Individual requirements in its statutory audit guidance.

ACCA can still be a valuable second qualification if it supports your target role, market or reporting specialism. The decision should be based on your confirmed exemption route, the exams and experience you still need, and the career outcome you want — not on an assumed four-paper shortcut.

Frequently asked questions

Do all fully qualified CIMA members receive nine ACCA exemptions?

No. Nine exemptions apply to CIMA graduates through 2015 in the current calculator, but graduates from 2016 to 2024 commonly see five and graduates from 2025 onwards currently see three. Check your exact completion year.

Why does the ACCA calculator show me five exemptions?

Five is the current calculator result for CIMA graduates from 2016 through 2024. It covers BT, MA, FA, PM and FM. You would still need four Applied Skills exams and four Strategic Professional exams.

Can I combine exemptions from my degree and CIMA?

ACCA can assess all relevant qualifications you submit, but two qualifications cannot exempt you twice from the same paper. Your final exemption offer will list the distinct ACCA exams covered by the evidence ACCA accepts.

Are four ACCA papers always enough after CIMA?

No. Four exams remain only where ACCA grants all nine exemptions. Five exemptions leave eight exams, while three exemptions leave ten. Every route also requires EPSM and PER for membership.

Can CIMA members receive exemptions from Strategic Professional exams?

No. ACCA does not award exemptions at Strategic Professional level. SBL and SBR are compulsory, and every student must also choose two option exams.

Plan your remaining ACCA exams

First, obtain your formal exemption decision from ACCA. Once you know exactly which papers remain, you can build a realistic study plan around your work and experience commitments. Explore Learnsignal's ACCA courses for flexible preparation across Applied Skills and Strategic Professional.

Related ACCA exemption guides

• ACCA exemptions for AAT students
• ACCA exemptions for ACA and ICAEW students
• ACCA exemptions for an accounting degree