ACCA Exemptions: Who Gets What
Exemptions can nearly halve the exam list. B.Com typically earns 3 to 6 paper exemptions; CA and CA-Inter candidates can reach around 8.
ACCA exemptions let prior qualifications stand in for papers you would otherwise sit. B.Com graduates typically receive 3 to 6 exemptions, and CA or CA-Intermediate candidates can receive up to around 8, which shrinks the 13-exam qualification to as few as 5 papers. Exemptions apply to the Applied Knowledge and Applied Skills levels; Strategic Professional is always examined.
Exemptions are assessed individually from the academic documents you submit at registration, so the figures above are typical outcomes, not entitlements. Two graduates from different universities can receive different counts.
Typical Exemptions by Qualification
Typical outcomes as recorded in our data source; ACCA assesses each application individually.
Class 10+2 only
Typical exemptions
None
Papers left to sit
All 13
B.Com graduate
Typical exemptions
3 to 6
Papers left to sit
7 to 10
CA-Intermediate
Typical exemptions
Up to ~8
Papers left to sit
5 or more
Qualified CA
Typical exemptions
Up to ~8
Papers left to sit
5 or more
| Prior qualification | Typical exemptions | Papers left to sit |
|---|---|---|
| Class 10+2 only | None | All 13 |
| B.Com graduate | 3 to 6 | 7 to 10 |
| CA-Intermediate | Up to ~8 | 5 or more |
| Qualified CA | Up to ~8 | 5 or more |
Should You Claim Every Exemption You Are Offered?
Not automatically. Exemption fees are payable per paper, so exemptions are not free, and the later ACCA papers assume working fluency in the exempted material. A candidate whose degree covered financial accounting years ago may be better served sitting FA than carrying a gap into Financial Reporting. The right question per paper is: could I pass this comfortably today? If yes, exempt it. If not, sitting it is preparation you would have needed anyway.
Exempt or not, the later papers assume this material.
How to Claim Exemptions
- 1
Submit academic documents at registration
Your degree or professional-qualification documents drive the assessment.
- 2
Review the exemptions offered
ACCA confirms which papers you are exempt from based on the documents submitted.
- 3
Pay the exemption fees
Each exemption granted carries a fee, part of the roughly ₹3 lakh payable to ACCA over the full journey.
- 4
Book only the remaining papers
Confirm exemptions before booking a session so you do not enter for a paper you will not sit.
No Exemptions at Strategic Professional
However strong the prior qualification, the four Strategic Professional papers are always examined. Exemptions compress the early levels; they never touch the top one.
Exemption FAQs
How many ACCA exemptions does a B.Com graduate get?expand_more
Typically 3 to 6 papers, assessed individually from the academic documents submitted at registration. The exact count varies by university and coursework.
How many exemptions do CA candidates get?expand_more
CA and CA-Intermediate candidates typically receive up to around 8 exemptions, leaving roughly 5 papers to sit, always including the Strategic Professional level.
Are ACCA exemptions free?expand_more
No. Exemption fees are payable per exempted paper and form part of the total fees payable to ACCA.
Can I refuse an exemption and sit the paper instead?expand_more
Yes. Claiming an exemption is a choice, and sitting a paper you could have exempted is sometimes the better preparation for the papers built on it.
Next steps
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