ACCA Exemptions 2026: Calculator, Fees & Eligibility Explained

The Association of Chartered Certified Accountants (ACCA) is a globally recognized professional accounting qualification that opens doors to prestigious careers in finance and management. One of the most significant advantages for students and professionals pursuing this qualification is the provision for ACCA exemptions, which allows eligible candidates to skip certain exams based on their prior academic or professional achievements.

As we move toward 2026, understanding the latest ACCA exemption fees, eligibility criteria for BCom or CA graduates, and how to use the ACCA exemption calculator is crucial for streamlining your journey to becoming a Global CA.

What are ACCA Exemptions?

ACCA exemptions are credits awarded for exams you have already covered in your previous studies, such as a university degree or professional qualification. These exemptions ensure you do not repeat learning that has already been assessed, allowing you to complete the ACCA qualification faster.

• Maximum Exemptions: A candidate can claim a maximum of 9 exemptions out of the 13 ACCA exams, primarily in the Applied Knowledge and Applied Skills levels.

• Strategic Professional Level: No exemptions are granted for the 4 exams at the Strategic Professional level.

Eligibility for ACCA Exemptions

Eligibility depends on your specific educational background and the institution you graduated from.

1. ACCA Exemptions for BCom Graduates

Most BCom graduates from recognized universities are eligible for up to 4 exemptions:

• Business and Technology (BT)

• Management Accounting (MA)

• Financial Accounting (FA)

• Corporate and Business Law (LW)

2. ACCA Exemptions for CA (Qualified)

Chartered Accountants (CAs) who have completed their ICAI qualification are typically eligible for the maximum 9 exemptions, leaving only the 4 Strategic Professional papers to be cleared.

3. ACCA Exemptions for CA Inter

Students who have cleared the CA Intermediate level are usually eligible for 5 to 6 exemptions, depending on the specific marks obtained in relevant subjects like Taxation and Audit.

How to Use the ACCA Exemption Calculator

To get an accurate estimate of which ACCA papers exemption you qualify for, you should use the official ACCA exemption calculator.

1. Visit the Official Website: Go to the ACCA Global "Exemption Calculator" page.

2. Enter Your Details: Provide the name of your university or professional body and the year of graduation.

3. Review Results: The tool will list the specific papers you are eligible to skip.

ACCA Exemption Fees 2026 (Expected)

While exemptions save time, they are not free. Candidates must pay an ACCA exemption fee for each paper for which they are exempt. These fees are typically equivalent to the early exam entry fee for that specific paper.

Note: Fees are subject to change by ACCA Global. It is recommended to check the official portal for the most recent updates.