ACCA Entry Requirements & Exemptions
The ACCA qualification is open to everyone, although your starting point will be different depending on your previous qualifications.
| You have |
Your starting point |
| No previous qualifications |
You should complete the final level of the AAT or FIA qualification first and then move on to your ACCA accounting qualification |
| Two A-Levels and three GCSEs in five separate subjects including English and Maths |
Knowledge module |
| A non-relevant degree/NVQ/Other |
Knowledge module |
| AAT Qualified |
Skills module |
| FIA Qualified |
Skills module |
| Degree in Accountancy, Finance, Law or Management |
Knowledge/Skills module - Depends on specific degree exemptions |
ACCA grant exemptions (only from the Knowledge or Skills modules of the Fundamentals level) if you hold a relevant degree or professional qualification. For example, students who have completed the FIA or AAT qualification will be exempt from the three ACCA Knowledge papers.It is recommended that you apply for exemptions when you register with ACCA as student.
You can check the ACCA online database for comprehensive information on exemptions on the ACCA website.
At Kaplan our ACCA tutors are aware that exemptions can create issues for students, in that topics covered in previous studies may have been forgotten or fundamental changes in the subject content may have taken place. We therefore offer a variety of supplementary ACCA knowledge gap resources designed to overcome this issue as well as pre-tuition tests on our online Kaplan EN-gage portal.
ACCA Modules and Structure
The ACCA qualification is divided into distinct sets of papers. You are expected to pass 14 papers in order to gain the ACCA qualification.
Knowledge Modules - three papers
Skills Modules - six papers
Essentials Modules - three papers
Options Modules - you must pass two from a choice of four modules
ACCA Exemptions
If you have a degree or accountancy qualification, you may gain exemptions and attempt less exams.
An exemption means that you do not have to attempt an ACCA exam, because you can prove that you have already passed an equivalent exam in that subject.
ACCA grant exemptions (only from the Knowledge or Skills modules of the Fundamentals level) if you hold a relevant degree or professional qualification. For example, students who have completed the CAT or AAT qualification will be exempt from the three Knowledge papers.
It is recommended that you apply for exemptions when you register as an ACCA student.
You can check the ACCA online database for comprehensive information on exemptions on the ACCA website.