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FAQ› ACCA› Applied Knowledge› Registration› Exemptions — CA, CMA, B.Com Holders

Exemptions — CA, CMA, B.Com Holders

ACCA grants exemptions to holders of recognised accounting qualifications. Indian CAs can receive the maximum of 9 exemptions, covering all Applied Knowledge and Applied Skills papers.

A qualified Indian CA (ICAI member) can receive up to 9 exemptions — covering all 3 Applied Knowledge papers (BT, MA, FA) and all 6 Applied Skills papers (LW, PM, TX, FR, AA, FM). This means CAs can start directly at the Strategic Professional level (SBL, SBR + 2 optional papers). Exemption fees apply for each exempted paper.

📋 ACCA 2024-25
↗ ACCA
Updated 18 Aug 2026

Qualified Indian CMAs (ACMA/FCMA members of ICMAI) typically receive exemptions in several Applied Knowledge and Applied Skills papers. The exact number depends on ACCA's current recognition of the ICMAI qualification. Check acca.in → Students → Exemptions for the latest CMA exemptions table.

📋 ACCA 2024-25
↗ ACCA
Updated 18 Aug 2026

B.Com and M.Com graduates from certain Indian universities may qualify for exemptions in some Applied Knowledge papers. Exemption eligibility depends on the specific university and course content. Use the ACCA exemptions calculator at acca.in to check your university's recognition and applicable exemptions.

📋 ACCA 2024-25
↗ ACCA Exemptions Calculator
Updated 18 Aug 2026

Yes. ACCA charges an exemption fee for each paper you are exempted from — at a rate similar to the exam entry fee for that level. For example, Applied Knowledge exemptions cost approximately USD 111 per paper. Despite paying for exemptions, exempted students still benefit by avoiding those exams entirely.

📋 ACCA 2024-25
Updated 18 Aug 2026

During or after registration on MyACCA: go to My Exams → Exemptions. Upload proof of your qualifying qualification (mark sheets, pass certificate, membership certificate). ACCA verifies and grants exemptions. Exemption fees must be paid before the exemption is confirmed.

↗ MyACCA
Updated 18 Aug 2026
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