ACCA Exemptions for CA and ICAP Students: How They Work in 2026

If you are a CA student or member in India or Pakistan, ACCA exemptions can take months or years off the qualification. They also create confusion, because coaching sites quote different numbers for the same background. This guide sticks to ACCA's published rules, as of October 2026, and shows you how to get your official list rather than relying on someone else's estimate.

The Rules That Apply to Everyone

• Maximum nine exemptions. ACCA can exempt the Applied Knowledge exams (BT, MA, FA) and the six Applied Skills exams (LW, TX, FR, PM, FM, AA).
• No Strategic Professional exemptions. ACCA says it does not exempt any Strategic Professional exam, to keep the qualification consistent. Everyone sits SBL, SBR and two Options.
• No exemptions for work experience towards the ACCA Qualification. They are based on qualifications.
• A fee for each exemption. ACCA charges an exemption fee per exam. Check current amounts on ACCA's fees page for your country.
• You choose what to accept. ACCA lets you decide which awarded exemptions to claim.
• 14 days to change your mind. To forfeit exemptions and get a refund, ACCA says you must notify it within 14 days. After that, exemption fees are non-refundable.

How to Find Your Exact Exemptions

ACCA's exemptions calculator on accaglobal.com is the official source. You enter your institution or professional body, your qualification and the year you completed it, and it lists the exams you can claim. Then you apply through MyACCA with your documents, and ACCA confirms your exemption status there.

Two points from ACCA's FAQs are worth knowing:

• Exemptions are assessed against your year of completion. If ACCA later accredits a programme for more exemptions, those are not awarded retrospectively for earlier years.
• If your qualification has not been formally assessed, ACCA applies its exemption framework to set a level for that type of qualification.

For ICAI (India) Students and Members

The CA stage you have completed decides the result: the further you have gone, the more you can expect. Numbers quoted online for CA Intermediate and qualified CAs vary from site to site, and we could not confirm them on an official ACCA page, which is a reason to run the calculator yourself with your actual passes rather than trust any single figure. Remember the ceiling: whatever your background, the four Strategic Professional exams remain.

A useful point for Indian CAs: the exemptions do not change what each qualification lets you do. In India, only ICAI members can be appointed company auditors under the Companies Act, 2013. ACCA adds international mobility, not Indian audit rights. Our CA vs ACCA in India comparison covers that in more detail.

For ICAP (Pakistan) Students and Members

The same principle applies: your PRC, CAF or CFAP passes go into the calculator, and ACCA's answer is final. We have not found an official ACCA page that publishes a fixed ICAP-to-ACCA exemption list, so be careful with numbers quoted online.

Going the other way, ICAP's own 2025 scheme gives exemptions to people who have passed all ACCA papers, covering all PRC papers plus CAF-1, CAF-5 and CAF-6, and CAF-8 if Advanced Audit and Assurance was passed. That is covered in our ICAP exemptions guide and CA vs ACCA in Pakistan.

Should You Accept Every Exemption?

Not automatically. An exemption saves an exam fee and study time, but it also skips content later exams assume you know. ACCA itself suggests considering whether you need extra preparation before the higher-level exams. A few guidelines from experience:

• Take exemptions where you studied the same material recently and in depth. Financial reporting for a CA student usually falls in this category.
• Think twice where your earlier study was light or long ago. If you scraped through a subject years ago, sitting the ACCA exam may be the better preparation for what comes next.
• Count the Strategic Professional bridge. SBR builds on FR, and AAA on AA. If you exempt the lower exam, refresh the content before you start the higher one.

If you need to rebuild fundamentals quickly, our free FA, MA and BT question banks are a fast way to test yourself, even on papers you are exempt from.

Exemptions and the 2027 Transition

ACCA's redesigned qualification arrives from mid-2027. Its transition guidance says students will receive credit for equivalent elements already completed. For example, FA and MA map to the new K1 and K2 exams, LW maps to K3 Business Law, and BT maps to the Responsible Business Management Essential Employability Module. ACCA also notes the June 2027 session is the final sitting of the current Applied Skills and Strategic Professional exams.

If you are about to apply for exemptions, check how your awarded exemptions will be treated at transition before you pay. As of October 2026, confirm on accaglobal.com.

A Simple Checklist

• Register with ACCA and gather your transcripts and certificates.
• Run the exemptions calculator with your actual completion year.
• Decide which exemptions to accept, and note the 14-day forfeit window.
• Check the current exemption fees on ACCA's fees page.
• Plan your first exam with the 2027 transition dates in mind.

For the full ACCA picture, visit our ACCA hub.

FAQs

What is the maximum number of ACCA exemptions?
Nine: the three Applied Knowledge and six Applied Skills exams.

Can I get exempt from SBL or SBR?
No. ACCA does not award exemptions for any Strategic Professional exam.

Do ACCA exemptions cost money?
Yes, ACCA charges a fee for each exemption you accept. Check the current amount on accaglobal.com.

Can I cancel an exemption after paying?
ACCA says you must notify it within 14 days to forfeit and be eligible for a refund. After that, fees are non-refundable.

Where do I find my exact exemptions as an ICAI or ICAP student?
Use ACCA's exemptions calculator on accaglobal.com, then apply through MyACCA.