Students' FAQs on exemptions - ACCA Global

ACCA offers conditional exemptions to students who are studying an assessed course and will graduate at a date in the future. Students can claim exemptions up ... Students'FAQsonexemptions Home HelpandSupport Students'FAQsonexemptions BacktoHomeMembers'CPDFAQs FAQsonregistration Students'generalFAQS Students'FAQsonexemptions Students'FAQsontheOxfordBrookesDegree Students'FAQsonexamentry Students'FAQsonexamattendancedockets Students'FAQsonexams Students'FAQsoncomputer-basedexams Students'FAQsonthePER(PracticalExperienceRequirement) Students'FAQsontransfertomembership Students'FAQsonotherprogrammesandcertificates Students'FAQsonpayments DipIFRFAQs CATQualificationFAQs Learningproviders'FAQSonAppliedKnowledgeandAppliedSkillsexams Learningproviders'FAQsonProfessionallevelexams Learningproviders'FAQsonFoundationLevelqualifications LearningprovidersgeneralFAQs LearningprovidersFAQsonon-demandcomputer-basedexams(CBE) LearningprovidersFAQsonexams FAQsontheEthicsandProfessionalSkillsmodule Members'FAQsonpractisinginformation Members'membershipFAQs Students'FAQsonPracticeTests ApprovedEmployerdirectory Registeringmultiplestudents ACCAleadregulators Externalregisters Students'FAQsonremotesessionCBEs Students'FAQsoncentre-basedexamsinJune2022 Students'FAQsonPakistanremoteon-demandexams Serviceavailability Whatisanexemption? Whatisaconditionalexemption? WhydoesACCAawardexemptions? WhattypesofqualificationdoesACCAawardexemptionsto? Whatexemptionsareavailable? HowcanIfindoutwhatexemptionsI'mentitledto? HowcanIapplyforexemptions? WhencanIapplyforexemptions? WhatdocumentsdoIneedtosubmitwithmyapplicationforexemptions? WhatifACCAmakesanerrorintheexemptionsawardedtome? WhydidInotreceivetheexemptionsIexpected? When/howcanIpayformyexemptions? WhydoIhavetopayforexemptions? HowmuchdoIneedtopayforexemptions? HowwillIknowifmyexemptionapplicationhasbeenapproved? DoIhavetoacceptallexemptionsI'mentitledto? WhycanInotfindmyinstitutionontheExemptionscalculator? Whatisanassessedprogramme? HowdoesACCAdecideonthelevelofexemptionawardedforassessedprogrammes? Whyismyqualificationnotassessedformygraduateyear?CanIstillclaimtheexemptions? MyqualificationhasbeenassessedbutthemodulesIhavetakendonotmatchtheonesshownontheExemptionscalculator-willIstillreceivetheexemptions? Whyhasmyqualificationnotbeenassessed? Ifmyqualificationhasnotbeenassessed,willIstillbeabletoclaimexemptions? HowdoesACCAassessqualificationsawardednationallyinallcountries? WhyismyqualificationnotdisplayedasanationalqualificationontheExemptionscalculator? MyprogrammeisnotassessedbutIhavetakensomeofthesamemodulesasstudentswhotookanassessedprogrammeatmyinstitution.CanIclaimthesameexemptions? DoIneedtohaveachievedaspecifiedmarkinmyindividualmodulestoclaimindividualexamexemptions? IhavebeenawardedcreditbymyinstitutionforsomeofthemodulesspecifiedforexemptionontheExemptionscalculator.CanIclaimtheexemptions? Myqualificationisnotassessedandisnotlistedasanationalqualification-amIeligibleforanyexemptions? Ihavenotcompletedmydegree-canIapplyforexemptions? Ihavenotcompletedmydegree-canIapplyforregistration? IregisteredwithACCAunderaprevioussyllabusandreceiveddifferentexemptionstothosenowshownformyqualificationontheExemptionscalculator.Canmyexemptionsbere-assessed? IfIwanttoworkinaudit,canIapplyforexemptionsandsubsequentlyapplyforanACCApractisingcertificateandauditqualificationfortheUKorIreland? DoIneedtopassanyspecificexamstobeeligibleforaUKorIrishPractisingCertificateandAuditQualification? IhavebeenawardedexemptionsfromallexamsinAppliedKnowledgeandAppliedSkillsofthesyllabus.HowdoesthisaffectmyeligibilityforaUKorIrishPractisingCertificateandAuditQualification? IfIdisagreewiththeexemptionsawardedtome,whatcanIdo? Whatisanexemption? IfyoualreadyhavesomequalificationsyoumaynothavetotakealloftheexamsintheACCAQualificationorFoundationsinAccountancyawards.Thesearecalledexemptionsandmeanthatyouwillstartyourstudiesattherightlevelforyourknowledgeandskill.   OurprocessofawardingexemptionsisveryrigorousasweneedtoensureweareconfidentthatthepriorlearningmatchestheskillsandknowledgeneededfortheACCAQualification.   YoucanalsoclaimexemptionsonthebasisofpracticalexperienceifyouwishtocompletetheCertifiedAccountingTechnician(CAT)Qualification. Youwillneedtopayanexemptionfeeforeachexamawarded. Thesefeeshelpsuswiththecontinuousprocessofrigorouslyassessingandaccreditingaglobalnetworkofprofessionalandacademicbodiesandtheirawards,sothatemployersknowthatACCAmembershavetheskillsandknowledgeneededtosucceed,wherevertheystartedontheirlearningjourney. Exemptionfeesarechargedattheearlyexamentryfee. Whatisaconditionalexemption? ACCAoffersconditionalexemptionstostudentswhoarestudyinganassessedcourseandwillgraduateatadateinthefuture.StudentscanclaimexemptionsuptotheFinancialManagement(FM)exam.Uponyourgraduation,youwillberequiredtosubmitdocumentaryevidencetoACCAtoconfirmthatyouhavecompletedthecourseandpassedalltherequiredmodules.Theconditionalexemptionswouldthenbeconvertedtoactualexemptions. ThismeansthatyoumaynothavetotakeallofACCA’sexaminationsintheprofessionalqualificationandcanstartyourstudiesattherightlevel. Ifyourcourseoffersconditionalexemptions,ourExemptionscalculatorwilldisplaythisatthetop. WhydoesACCAawardexemptions? We’repassionateaboutgivingasmanypeopleaspossibletheopportunitytogainourworld-renownedqualification.  ThereareseveralroutestoACCAmembershipandmanystudentsundertakepriorlearningwhichisequivalenttosomeACCAexams.Whereappropriate,ACCAwishestoensurethatstudents'entrypointsmatchtheknowledgeandskillstheyhaveacquiredfromtheirpreviousqualifications.Indoingso,weaimtoprovidestudentswiththequickestpossibleroutetomembership. Backtotop WhattypesofqualificationdoesACCAawardexemptionsto? OurprocessofawardingexemptionsisveryrigorousasweneedtoensureweareconfidentthatthepriorlearningmatchestheskillsandknowledgeneededfortheACCAQualification. Thisisacontinuousprocessaswemakeregularupdatestoourqualification,bothintermsofannualsyllabusupdatesandskillstested.  Weawardexemptiontoqualificationsofferedbyeducationalinstitutionsworldwide.Someexamplesare: certificatesanddiplomas(awardedbyrecognisedinstitutions) Foundationdegrees Bachelordegrees postgraduatequalifications professionalqualifications. Backtotop Whatexemptionsareavailable? AmaximumofnineAppliedKnowledgeandAppliedSkillsexamsoftheACCAQualificationcanbeawarded.TopreservetheintegrityandrigouroftheACCAQualificationandtoensurethatallstudentsshareacommonexperience,wedonotawardanyexemptionsforStrategicProfessionalexams. ExemptionfromallthreelevelsoftheCertifiedAccountingTechnician(CAT)Qualificationcanbeconsidered,dependingonthestandardandequivalenceofthequalificationheld. ExemptionsarealsoavailablefortheFoundationsinAccountancysuiteofawards. NoexemptionsareawardedfromanyoftheexamsofmodulesexaminedwithinACCA'ssuiteofpost-professionalqualifications. PleasetakealookattheExemptionscalculatortofindoutwhichexemptionsyoucouldclaim. Backtotop HowcanIfindoutwhatexemptionsI'mentitledto? OurExemptionscalculatordetailsallexemptionsthatmaybeavailableonthebasisofqualificationsheldbystudents.Thisincludesexemptionsawardedtoaccreditedprogrammesandexemptionsawardedusingourexemptionframework. WehaveproducedauserguidetotheExemptionscalculator,whichprovidesashortstep-by-stepguidetocheckingwhatexemptionsyoumaybeeligibletoclaim.   Ifyourequireanyfurtherassistanceindeterminingyourexemptions,pleasecontactACCAConnectwhowillbeabletoassistyou. Backtotop HowcanIapplyforexemptions? WhatyouneedtodotoapplyforexemptionsdependsonwhereyouareonyourACCAstudentjourney. Ifyou'dlikeastep-by-stepguideonhowtoapply,youcanuseourtool. Simplyansweracoupeofquestionsandyou'llgetadviceonhowtoprepareandsubmityourexemptionsapplication. Getyourexamexemptionsguidance.   WhencanIapplyforexemptions? YoushouldapplyforexemptionswhenyoufirstregisterasastudentwithACCA. Ifyouhavegainedadditionalqualificationssinceyoufirstregisteredasastudentandbelieveyoumaybeeligibleforfurtherexemptions,youcanapplyfortheseatanytime.Youcansendcopiesofyoureducationaldocumentsbypostorfax,oremailascannedcopyofthesedocumentstoACCAatstudents@accaglobal.com Pleasebeawarethatyoushouldwaituntilyourexemptionshavebeenconfirmedasawardedbeforecommittingtoanycourseofstudy.ACCAwillnotbeheldliableforanyfeesincurredforchangestotuitionorstudymaterialswheretheawardofexemptionshasnotbeenconfirmedinadvance. Backtotop WhatdocumentsdoIneedtosubmitwithmyapplicationforexemptions? Youmustuploadofficialproofofanyfullorpart-completedqualificationstoyourapplicationsothatwecanassessifyouareeligibleforexemptions.Pleaseprovidecopiesofyourcertificatesandtranscriptsasevidence. AnydocumentationwhichisnotinEnglishmustbeofficiallytranslated.Officialtranslationsmustbestampedandsignedbythetranslatorandsenttousaswellasacopyofthedocumentsintheoriginallanguage. Pleaseensurethatoriginaldocumentsarenotsenttous,asACCAcannottakeresponsibilityforthereturnofirreplaceabledocuments.Ifyouhavealreadyregisteredasastudent,[email protected] Backtotop WhatifACCAmakesanerrorintheexemptionsawardedtome? ACCAimplementsasystemofrigorouscheckswhenassessingapplicationsforexemptions,however,intheeventthatyouareawardedanexemptioninerror,ACCAreservestherighttoremovewithin14daysofitsawardandshallnotifyyouimmediatelyifthisexceptionalincidentdoesoccur. WhydidInotreceivetheexemptionsIexpected? OurprocessofawardingexemptionsisveryrigorousasweneedtoensureweareconfidentthatthepriorlearningmatchestheskillsandknowledgeneededfortheACCAQualification.   Ourassessmentofstudents'qualificationstakesintoaccountanumberofconsiderations,whichmaycausestudentswithsimilarqualificationstobeawardeddifferinglevelsofexemption.Theseconsiderationsinclude: theinstitutionorcampuswherestudieswereundertaken thetypeofqualificationthatwasawarded theprogrammeofstudyundertaken thesubjectmajorstatedonthecompletioncertificate,transcriptorotherdocuments themodulesstudiedduringthecourseofthequalification theyearstudieswerecommencedorcompleted  thedatestudentsregisteredwithorclaimedexemptionfromACCA. Tofindoutwhatexemptionsareavailableforthequalificationsthatyouhold,useourExemptionscalculator. Backtotop When/howcanIpayformyexemptions? Whenyourexemptionshavebeenawarded,youwillbeissuedwithanexemptionnotification,andaninvoice,andtherelevantsectionwillbeupdatedinmyACCA.Pleasepayforyourexemptionsassoonasyouhavereceivedtheinvoice. TheeasiestmethodofmakingapaymentisonlinebycreditordebitcardthroughmyACCA. Viewdetailsofallavailablepaymentmethods Backtotop WhydoIhavetopayforexemptions? We’repassionateaboutgivingasmanypeopleaspossibletheopportunitytogainourworld-renownedqualification.Weworkhardtokeepourfeescompetitiveandhaveapricingmodelthatisfairandprovidesopportunity.Students’qualificationfeesenableustobothdeliverexamsinover140countriesworldwideandinvestincontinuallyevolvingtheACCAQualificationsoourstudentsandmembersremainindemandbyemployersaroundtheworld. Exemptionfeeshelpsuswiththecontinuousprocessofrigorouslyassessingandaccreditingaglobalnetworkofprofessionalandacademicbodiesandtheirawards. ThisworkissupportedbymultipleteamswithinACCA,sothateachstudentcanstartthequalificationatthepointthat’srightforthem.    Backtotop HowmuchdoIneedtopayforexemptions? YouwillneedtopayafeeforeachexemptionACCAawardsyou. ViewdetailsofallACCAfeesandcharges,includingexemptionfees Backtotop HowwillIknowifmyexemptionapplicationhasbeenapproved? YouwillbeabletoviewyourexemptionstatusviamyACCAandyouwillalsobesentanexemptionnotification. Backtotop DoIhavetoacceptallexemptionsI'mentitledto? It'suptoyoutodecideifyouwishtoclaimtheexemptionsyouareawarded.Youmaywishtoconsiderforfeitingexemptions,forinstance,ifasignificantperiodoftimehaspassedsinceyougainedyourpreviousqualifications,andyouhavenotundertakenanyfurtheractivityrelatedtoyourstudiesintheinterveningtime. ItisadvisabletoconsultthesyllabusandstudyguidesforeachACCAexamthatyouareeligibletoreceiveexemptionfromandconsiderwhetheryouareentirelycomfortablewiththetopicscoveredbeforeacceptingexemption. Ifyoudoaccepttheexemptions,youmaywishtoconsiderwhetheryouneedtoundertakeanyadditionalstudyorpreparationtoensureyouarereadytobeginthehigher-levelexams.   IfyouintendtocompletetheBScdegreeinAppliedAccounting,pleasebeawarethatOxfordBrookesUniversitygivescreditforexemptionsawardedtoACCAstudentsforanyoftheAppliedKnowledgeexams,butastudentmustsitandpasstheFinancialReporting(FR), AuditandAssurance(AA)and FinancialManagement(FM)AppliedSkillsexamstobeeligiblefortheBScdegree.OxfordBrookesisnotabletogivecreditforexemptionsbasedonqualificationsgainedmorethan10yearsago. Backtotop WhycanInotfindmyinstitutionontheExemptionscalculator? ACCAcanonlyawardexemptiononthebasisofqualificationsawardedbyrecognisedinstitutions(i.ethosewhicharerecognisedbythelocalMinistryofEducationaspublicsectorinstitutionsortheequivalentstatusundertheirregulations.) IfyourinstitutionisnotlistedontheExemptionscalculator,ACCAwillcheckthestatusofyourinstitutionwithourexternalreferencesonreceiptofyoureducationaldocuments. Pleasealsobeawarethatwelistqualificationsundertheawardingbody,notthestudycentre.Ifyouhavetakenaqualificationwhichisawardedbyanestablishmentotherthantheonewhereyoustudied,pleaseensureyouhavecheckedtheExemptionscalculatorfortheawardingestablishment. Backtotop Whatisanassessedprogramme? AssessedprogrammesareeducationalprogrammesthathavebeenfullyassessedbyACCA.Weevaluatetheprogramme’sregulations,syllabusandassessments.Assessedprogrammesforaninstitutewillbedisplayedatthetopoftheexemptioncalculatorafteryouhaveenteredthegraduationdate. Backtotop HowdoesACCAdecideonthelevelofexemptionawardedforassessedprogrammes? OurprocessofawardingexemptionsisveryrigorousasweneedtoensureweareconfidentthatthepriorlearningmatchestheskillsandknowledgeneededfortheACCAQualification. Thisisacontinuousprocessaswemakeregularupdatestoourqualification,bothintermsofannualsyllabusupdatesandskillstested.   Onlywhenwearesatisfiedthattheknowledgeandskillstobegainedfromaqualificationarecloselymatchedtoourswillexemptionaccreditationbeconfirmedtotheinstitution. Backtotop Whyismyqualificationnotassessedformygraduateyear?CanIstillclaimtheexemptions? IfyougraduatedbeforethefirstassessmentdatesshownforyouraccreditedprogrammeontheExemptionscalculator,thismeansthatyourqualificationwasnotassessedatthetimeofyourgraduation.YouwillnotbeabletoclaimthefulllevelofexemptionshownfortheaccreditedprogrammebutmaystillbeeligibleforsomeexemptionsusingACCA'sexemptionframework. IftheassessmentdatesontheExemptionscalculatorfinishbeforeyourgraduationdate,yourinstitutionhasnotprovidedACCAwithup-to-dateinformationabouttheprogrammeorhasinformedusthattheprogrammeisnolongerrunninginthesameformat.Pleasecheckwhetheryourprogrammehasbeenaccreditedunderadifferentprogrammetitle,orcheckwithyourcourseleader. Backtotop MyqualificationhasbeenassessedbutthemodulesIhavetakendonotmatchtheonesshownontheExemptionscalculator-willIstillreceivetheexemptions? IfthemodulesyouhavetakenarenotthosewhichhavebeenassessedaspartoftheprogrammeaccreditationasshownontheExemptionscalculator,youwillnotbeabletoclaimtheexemptions. IfyouhavetakenthemoduleswhichformpartoftheexemptionaccreditationbutthetitlesorreferencecodesofthesemodulesdifferfromthoseshownontheExemptionscalculator,ACCA'sAccreditationteamwillneedtocheckthatthesechangesarevalidwiththeawardinginstitution.IfyouareawareofanydiscrepanciesbetweentheinformationshownonourExemptionscalculatorandthedeliveryofyourassessedprogramme,pleaseaskyourcourseleadertocontactACCAinorderforthisinformationtobeupdated. Pleasebeawarethatifyouhavestudiedpart-timeoveralongerdurationthanisnormalforyourcourseofstudyoryouhavetakenasandwichorgapyear,themodulesyouhavestudiedmaybespreadacrossarangeofgraduatedates.Pleasecheckallassessmentdatesbetweenthestartandendofyourstudiesifthisisthecase. Backtotop Whyhasmyqualificationnotbeenassessed? IfyoureducationalestablishmentorawardingbodyhasnotprovidedACCAwiththeopportunitytofullyassesstheirqualification,itwillnotbelistedasanassessedprogramme. Ifyouarecurrentlystudyingtowardsaqualificationwhichhasnotbeenassessedandbelievethatprogrammeaccreditationmayyieldfurtherexemptions,pleaseaskyourcourseleadertovisittheLearningProviderssectionoftheACCAwebsitetofindoutmoreaboutexemptionaccreditation.PleasebeawarethatACCAcanonlyworkdirectlywiththeawardinginstitution,andwillnotacceptprogrammedetailssubmittedbystudentsonbehalfoftheirinstitution. IfyourprogrammeofstudyisassessedbyACCAinfuture,pleasebeawarethatanyadditionalexemptionsgainedthroughtheaccreditationprocesswillnotbeawardedtoyouretrospectivelyastheassessmentwillnotrelatetoyourgraduateyear. Backtotop Ifmyqualificationhasnotbeenassessed,willIstillbeabletoclaimexemptions? ACCAusesitsexemptionframeworktoapplyanappropriatelevelofexemptiontospecificqualificationtypesthathavenotbeenassessed.Forexample,astudentwhohascompletedaprogrammewhichhasnotbeenassessedbyACCAmaybeawardeduptoamaximumofthefirstfourexamsoftheACCAQualification. Tofindoutwhatexemptionsareavailableforthequalificationsthatyouhold,useourExemptionscalculator. Backtotop HowdoesACCAassessqualificationsawardednationallyinallcountries? ACCAusesinformationprovidedbyanindependentequivalencyagencytodeterminetheacademiclevelofqualificationsawardednationallyinallcountries.Thisequivalencyinformationisusedtobenchmarkinternationalqualificationsagainstourqualificationsandassignanappropriatemaximumlevelofexemption. Anumberofrelevantsubjectareashavebeendefined,andasetlevelofexemptionassignedtoeachsubjectareadependingonitsequivalence. ACCAhasundertakenextensiveresearchtocategorisethemostcommonqualificationsubjecttitleswithinthesesubjectareas.IndicativelistsofsubjecttitleswithineachsubjectareacanbeaccessedfromtheExemptionscalculator. InformationonexemptionsawardedtonationalqualificationscanbeaccessedbyclickingonthelinktotheACCAQualification,CertifiedAccountingTechnician(CAT)QualificationorFoundationsinAccountancyawardsinthelowerhalfoftheExemptionscalculator. Backtotop WhyismyqualificationnotdisplayedasanationalqualificationontheExemptionscalculator? TheExemptionscalculatoronlydisplaysqualificationsofalevelsuitabletoreceiveexemptions.IfyourqualificationisawardednationallyanddoesnotappearontheExemptionscalculator,pleasechecktheminimumentrancerequirementsdatabasetocheckwhetheryourqualificationmeetsourminimumentryrequirements. IfyourqualificationdoesnotappearasanationalqualificationontheExemptionscalculator,itmaynotbeawardednationally-pleasecheckwithyourcourseleaderorlocalMinistryofEducation(orequivalent)forconfirmation.IfthequalificationisnotawardednationallyandhasnotbeenassessedbyACCA,noexemptionswillbeavailable. Backtotop MyprogrammeisnotassessedbutIhavetakensomeofthesamemodulesasstudentswhotookanassessedprogrammeatmyinstitution.CanIclaimthesameexemptions? ACCAcallstheindividualmoduleswhichhavebeenassessedaspartofafullprogrammeaccreditation”accreditedmodules”.Ifyouhavetakenoneormoreofthesemodulesormodulecombinationsaspartofaprogrammewhichhasnotbeenassessed,youwillbeeligibletoreceivetheappropriateexemptions. AccreditedmodulescanbecheckedontheExemptionscalculatorbyfollowingthenationalqualificationspaththroughthecalculatorandenteringyourgraduateyearattheendoftheprocess. Backtotop DoIneedtohaveachievedaspecifiedmarkinmyindividualmodulestoclaimindividualexamexemptions? ACCArecognisesthemodulepassmarkssetbyeducationalinstitutionsforthepurposesofexemptions.Ifyourinstitutionhasawardedapassmarkforamodule,ACCAwillacceptthisforexemptionpurposes. However,pleasenotethatfailormarginalfailmarksandcompensatedorcondonedpassesawardedbyeducationalinstitutionscannotbeacceptedforexemptionpurposes. Backtotop IhavebeenawardedcreditbymyinstitutionforsomeofthemodulesspecifiedforexemptionontheExemptionscalculator.CanIclaimtheexemptions? ACCAonlyawardsexemptionwherestudentshavesatandpassedthespecificmodulesdetailed,aspartofanassessedprogramme.IfyouhavebeenawardedcreditorexemptionfromyourawardinginstitutionforsomeorallofthemodulesspecifiedontheExemptionscalculator,theexemptionmaynotbeawarded. Backtotop Myqualificationisnotassessedandisnotlistedasanationalqualification-amIeligibleforanyexemptions? Ifyourqualificationhasnotbeenassessedanddoesnotappearonthelistofnationalqualificationsforthecountrywhereyoustudied,noexemptionswillbeawarded.IfyouwishtostudytheACCAQualification,pleasechecktheminimumentrancerequirementsdatabasetofindoutifyourqualificationmeetsACCA'sminimumentryrequirements. Backtotop Ihavenotcompletedmydegree-canIapplyforexemptions? Ifyoustillintendtocompleteyourqualificationitisbesttowaituntilyouhavedonesobeforeclaimingexemptions.ThisisinordertoensurethatyouareabletoenterforthemostappropriateACCAexamswithnoduplicationofyourstudies. Ifyouhavepart-completedaqualification,youmaystillbeabletoclaimsomeexemptionsdependingonthelevelofthequalificationandhowmuchofthequalificationyouhavecompleted. Backtotop Ihavenotcompletedmydegree-canIapplyforregistration? Yes,pleaseconfirmyourexpecteddateofgraduationonyourapplicationandsubmityourtranscriptconfirmingthemodulesyouhavecompleted. Backtotop IregisteredwithACCAunderaprevioussyllabusandreceiveddifferentexemptionstothosenowshownformyqualificationontheExemptionscalculator.Canmyexemptionsbere-assessed? QualificationswhichweresubmittedforassessmentatthetimeofyourinitialregistrationwithACCAwillnotbere-assessedtotakeadvantageofanychangesinexemptionpolicy. IfyouhavegainedanyadditionalqualificationswhichhavenotpreviouslybeensubmittedtoACCAforexemptionassessment,thesewillbeassessedusingthecurrentpolicyinplace. Backtotop IfIwanttoworkinaudit,canIapplyforexemptionsandsubsequentlyapplyforanACCApractisingcertificateandauditqualificationfortheUKorIreland? TogaintheUK/IrishAuditQualification,youmustpasstheUKorIrishvariantsoftheCorporateandBusinessLaw(LW),Taxation(TX),StrategicBusinessReporting(SBR)andAdvancedAuditandAssurance(AAA)examsrespectively.IfyouareawardedexemptionsfromCorporateandBusinessLaw(LW)and/or Taxation(TX)onthebasisofadegree/qualificationwhichdidnothavesufficientcoverageofUKorIrishtaxandlawyouwillneedtopasstheUKorIrishvariantsinordertobeeligibleforapractisingcertificateandauditqualification. ACCAhasmadeamendmentstothetimelimitsandtheexemptionspolicyinregardtotheauditqualificationinlinewithTheFinancialReportingCouncilandIrishAuditingandAccountingSupervisoryAuthority'srequirements. Studentswhoregisteredpriorto1January2016andwhowereawardedexemptionsfromalloftheAppliedKnowledgeandAppliedSkillsexamsofthesyllabusarerequiredtocompletetheStrategicProfessionalexamswithinfiveyearsshouldtheywishtosubsequentlyapplyforanACCApractisingcertificateandauditqualification. Similarly,foraUKpractisingcertificateandauditqualification,studentswhofirstregisteredonorafter1January2010andareeligibleforexemptionfromallorpartoftheAppliedKnowledgeandSkillsexamsbasedonaqualificationsgainedmorethanfiveyearspreviously(atthedateofinitialregistrationasanACCAstudent)willforfeittheseexemptionsandberequiredtocompletetheAppliedKnowledgeandSkillsexams. Studentswhofailtomeetthisrequirementwillnotbeeligibletoapplyforapractisingcertificateandauditqualification. Forallstudentsregisteringfrom1January2016therulesareasfollows: theStrategicProfessionalexamsmustbecompletedwithinfiveyearsfromthedatethemembercompletedtheAppliedKnowledgeandAppliedSkillsexams,and theAppliedKnowledgeandAppliedSkillsexamsmustbecompletedwithinfiveyearsfromthedatethememberbecameeligibletositthoseexams. exemptionscanonlybeawardedonthebasisofqualificationslessthanfiveyearsoldatthetimeofaward(ifamemberacceptedexemptionsfromallorpartoftheAppliedKnowledgeandAppliedSkillsexamsonthebasisofqualificationsgainedmorethanfiveyearspreviously,thememberwillberequiredtopassthoseexemptedexamsbyexamination). Studentswhofailtomeettheserequirementswillnotbeeligibletoapplyforapractisingcertificateandauditqualification.StudentswhoareeligibletoreceiveexemptionfromanyoralloftheApplied KnowledgeandAppliedSkillsexamsonthebasisofqualificationsgainedmorethanfiveyearspreviouslymustforfeittheseexemptionsandsitthecorrespondingACCAexaminations. StudentswhoregisteredfortheACCAQualificationonorafter1April2019,whowishtoapplytoregisterasastatutoryauditorinIreland,youshouldonlyacceptexemptionsfromCorporateandBusinessLaw(LW)andTaxation(TX)examinationsiftheirpreviousqualificationisequivalenttouniversitylevelinIreland. ApreviousqualificationmayberegardedasbeingequivalenttouniversitylevelinIrelandifitis,orformspartof,anawardwhichisaccreditedat: Level7oraboveontheNationalFrameworkofQualificationsinIreland; Level6oraboveontheFrameworkforHigherEducationQualificationsinEngland,WalesandNorthernIreland;or Level9oraboveontheScottishCreditandQualificationsFramework. IfastudentacceptsexemptionsfromtheCorporateandBusinessLaw(LW)and/orTaxation(TX)examinationsonthebasisofapreviousqualification;whichwasnotequivalenttouniversitylevelinIreland,thentheywillneedtoforfeittheseexemptionsandpassthoseexams. Backtotop DoIneedtopassanyspecificexamstobeeligibleforaUKorIrishPractisingCertificateandAuditQualification? Yes,youmustpasstheUKorIrishvariantsoftheCorporateandBusinessLaw(LW),Taxation(TX),StrategicBusinessReporting(SBR)andAdvancedAuditandAssurance(AAA)exams.IfyouareawardedexemptionsfromtheCorporateandBusinessLaw(LW)and/or Taxation(TX)examsbutyourdegree/qualificationdoesnothavesufficientcoverageofUKorIrishtaxandlawyouwillneedtopasstheUKorIrishvariantsinordertobeeligibleforapractisingcertificateandauditqualification. Backtotop IhavebeenawardedexemptionsfromallexamsinAppliedKnowledgeandAppliedSkillsofthesyllabus.HowdoesthisaffectmyeligibilityforaUKorIrishPractisingCertificateandAuditQualification? TogaintheUK/IrishAuditQualification,youmustpasstheUKorIrishvariantsoftheCorporateandBusinessLaw(LW),Taxation(TX),StrategicBusinessReporting(SBR)and AdvancedAuditandAssurance(AAA)examsrespectively.IfyouareawardedexemptionsfromCorporateandBusinessLaw(LW)and/or Taxation(TX)examsonthebasisofadegree/qualificationwhichdidnothavesufficientcoverageofUKorIrishtaxandlawyouwillneedtopasstheUKorIrishvariantsinordertobeeligibleforapractisingcertificateandauditqualification. ACCAhasmadeamendmentstothetimelimitsandtheexemptionspolicyinregardtotheauditqualificationinlinewithTheFinancialReportingCouncilandIrishAuditingandAccountingSupervisoryAuthority'srequirements. Studentswhoregisteredpriorto1January2016andwhowereawardedexemptionsfromallexamsintheAppliedKnowledgeandAppliedSkillsexams arerequiredtocompleteStrategicProfessionalexamswithinfiveyearsshouldtheywishtosubsequentlyapplyforanACCApractisingcertificateandauditqualification. Similarly,foraUKpractisingcertificateandauditqualification,studentswhofirstregisteredonorafter1January2010andareeligibleforexemptionfromallorpartoftheAppliedKnowledgeandAppliedSkillsexamsbasedonaqualificationsgainedmorethanfiveyearspreviously(atthedateofinitialregistrationasanACCAstudent)willforfeittheseexemptionsandberequiredtocompletetheseexams. Studentswhofailtomeetthisrequirementwillnotbeeligibletoapplyforapractisingcertificateandauditqualification. Forallstudentsregisteringfrom1January2016therulesareasfollows: theStrategicProfessionalmustbecompletedwithinfiveyearsfromthedatethemembercompletedtheAppliedKnowledgeandAppliedSkillsexams. theAppliedKnowledgeandAppliedSkillsexamsmustbecompletedwithinfiveyearsfromthedatethememberbecameeligibletositthoseexams. exemptionscanonlybeawardedonthebasisofqualificationslessthanfiveyearsoldatthetimeofaward(ifamemberacceptedexemptionsfromallorpartoftheAppliedKnowledgeandAppliedSkillsexamsonthebasisofqualificationsgainedmorethanfiveyearspreviously,thememberwillberequiredtopassthoseexemptedexamsbyexamination). Studentswhofailtomeettheserequirementswillnotbeeligibletoapplyforapractisingcertificateandauditqualification. Backtotop IfIdisagreewiththeexemptionsawardedtome,whatcanIdo? PleasecheckACCA'sExemptionscalculatorinthefirstinstance.Iftheexemptionsawardedtoyoumatchthosestated,thisisthemaximumexemptionavailabletoyou. IfyouhavenotreceivedalloftheexemptionsstatedontheExemptionscalculatorforyourqualification,pleaseensurethatyouhavesubmittedallofyourrelevanteducationaldocuments. IfyourexemptionawarddiffersfromthatstatedontheExemptionscalculatorandyouhavesubmittedalloftherequiredsupportingdocumentation,pleasecontactACCAConnect. Backtotop Canyouapplyforexemptions? OurExemptionscalculatoristhefastest,easiestwaytoseeifyoucanapplyforanyexemptionsfromourexams. 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