ACCA Exemptions 2026: The Complete Guide
Everything you need to know about ACCA exemptions in 2026 — AAT exemptions, degree exemptions, how to claim, and how much they cost.
If you are thinking about starting the Association of Chartered Certified Accountants (ACCA) qualification, one of the first things worth understanding is whether you already have some of the groundwork covered. ACCA exemptions let you skip certain exams based on prior study — and depending on your background, that could save you a significant amount of time and money.
This guide covers everything you need to know about ACCA exemptions in 2026: what they are, who qualifies, how many you can get, how to claim them, and how much they cost.
What Are ACCA Exemptions?
ACCA exemptions are formal waivers from specific ACCA exams, awarded when ACCA is satisfied that your prior learning — from a degree, a professional qualification like AAT, or another accredited programme — covers the same ground as that paper.
Importantly, exemptions are only available at the Applied Knowledge and Applied Skills levels. The maximum number of ACCA exemptions is nine:
- Applied Knowledge (3 papers): Business and Technology (BT), Management Accounting (MA), Financial Accounting (FA)
- Applied Skills (6 papers): Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA), Financial Management (FM)
The four Strategic Professional exams are compulsory for all students — no exemptions exist for these.
ACCA Exemptions for AAT Students
If you hold the AAT Level 4 Professional Diploma, you are entitled to exemptions from all three Applied Knowledge papers (BT, MA, FA) via ACCA Fast Forward — and these exemptions are free of charge.
ACCA Exemptions for Degree Holders
| Entry Point | Likely Exemptions | Exemption Fees |
|---|---|---|
| AAT Level 4 | 3 | Free |
| Accounting degree (accredited) | 3 to 9 | Charged per paper |
| Business/Finance degree (accredited) | 3 to 6 | Charged per paper |
| Non-accounting degree | 0 to 3 | Charged per paper |
| No prior qualifications | 0 | No fee |
How Much Do ACCA Exemptions Cost?
- Applied Knowledge exemptions: approximately £84 per paper
- Applied Skills exemptions: approximately £111 per paper
AAT Level 4 completers pay no exemption fee for the three Applied Knowledge papers.
How to Claim ACCA Exemptions
- Register as an ACCA student
- Use the ACCA Exemptions Calculator at accaglobal.com/uk/en/help/exemptions-calculator.html
- Submit your application via MyACCA with evidence of your qualification
- Pay the exemption fees within 30 days of your exemptions being awarded
Frequently Asked Questions
Can I get exemptions based on work experience? No — exemptions are based on academic or professional qualifications only.
Do exemptions expire? No — once awarded, exemptions remain valid.
Are exemptions the same as passes? Yes — an exemption counts as a pass for the purposes of progression.
At Learnsignal, we support ACCA students at every stage — from Applied Skills through to Strategic Professional.
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