The Association of Chartered Certified Accountants (ACCA) is one of the most recognized accounting qualifications in the world. For many students, the journey to becoming ACCA qualified doesn’t necessarily mean sitting for all 13 exams. Thanks to the exemptions policy, candidates with relevant qualifications can skip certain papers and fast-track their way through.
But here’s the catch—claiming an exemption comes with a fee. This is where ACCA exemptions fees enter the picture. Let’s break it down so you know exactly what to expect.
What Are ACCA Exemptions?
Exemptions are essentially a recognition of your prior learning. If you’ve already studied similar content in your degree or professional qualification, ACCA allows you to skip those subjects rather than repeat them.
For example:
A B.Com graduate may get exemptions from some Applied Knowledge and Applied Skills papers.
A CA Inter student in India could be exempted from up to 9 papers.
A fully qualified CA often gets maximum exemptions, leaving only the Strategic Professional exams.
Why Do Students Claim Exemptions?
Save Time – You don’t need to prepare for papers you already have knowledge of.
Save Effort – Avoid revisiting subjects you’ve already mastered.
Progress Faster – Jump straight to higher-level exams and qualify sooner.
However, skipping a paper means missing out on a refresher of that subject—which may actually be important when tackling higher-level exams. That’s why some students choose to sit for exams even if they’re exempted.
How Much Are ACCA Exemptions Fees?
Exemptions aren’t free. You pay a fee for every paper you claim an exemption for, and the fee is equal to the exam fee of that paper.
Here’s a breakdown:
Applied Knowledge papers: Around £86 per paper
Applied Skills papers: Around £114 per paper
Strategic Professional papers: Exemptions are not available at this level
(Note: Fees are charged in GBP but payable online through your ACCA account. INR conversion will vary depending on exchange rates.)
So, if you claim 5 exemptions, you will need to pay the respective exemption fee for each paper during registration.
Who Can Claim ACCA Exemptions?
Eligibility depends on your academic or professional background. Common examples include:
12th Pass (Commerce stream) → Usually no exemptions
B.Com Graduate → Up to 4–5 exemptions
CA Inter Qualified → Up to 9 exemptions
CA Final Qualified → Maximum exemptions (except Strategic Professional level)
MBA, M.Com, or Other Professional Courses → Exemptions assessed case by case
You can check your personal eligibility using the ACCA Exemptions Calculator available on the official ACCA website.
Should You Always Take Exemptions?
Not necessarily. While exemptions look attractive, it’s worth considering:
Knowledge Gaps – If you skip Financial Reporting (FR) but later struggle in Strategic Business Reporting (SBR), you might regret not attempting FR.
Exam Technique – ACCA exams test not just theory but also application. Skipping early papers may mean you don’t get enough practice before the tougher ones.
Cost Factor – Paying for exemptions can sometimes feel like paying for a paper you never got to sit for.
Many experienced tutors recommend strategically using exemptions—claim them in areas you’re confident about, but sit for papers that form the backbone of advanced exams.
Process of Claiming Exemptions
Register with ACCA online.
Upload Documents such as degree certificates, mark sheets, or proof of professional qualifications.
Exemptions Calculated Automatically by ACCA based on your background.
Pay the Exemptions Fees before they are officially applied to your account.
Final Thoughts
The ACCA exemptions fees may seem like an added expense, but in many cases, it’s an investment that saves you months of preparation and accelerates your career journey. Still, the decision should not be automatic—think about your foundation, confidence in the subject, and long-term exam strategy before skipping a paper.
Tip for Students in India: Many B.Com and CA candidates benefit from exemptions, but always double-check the ACCA calculator and weigh cost vs. learning before making the choice.
