ACCA Exemptions 2026: Complete Guide for B.Com, CA, CMA, MBA and All Indian Qualifications
If you already hold a degree or professional qualification, you may not need to take all 13 ACCA papers. ACCA offers exemptions -- meaning you can skip certain papers and finish faster.
This guide covers every Indian qualification and exactly how many ACCA papers you can skip.
What Are ACCA Exemptions?
ACCA exemptions allow you to skip papers at the Applied Knowledge and Applied Skills levels if you have already studied equivalent subjects in your degree or professional qualification. You still need to pass the Strategic Professional papers (SBL, SBR + 2 options).
<div class="tip-box"> <p><strong>Key Facts:</strong> Exemption fee is �110 per paper (paid to ACCA). Exemptions apply only to Applied Knowledge and Applied Skills levels. Strategic Professional papers (4 papers) must always be attempted.</p> </div>Exemptions by Qualification
B.Com (from Recognised Indian University)
| Detail | Info |
|---|---|
| Papers Exempted | Up to 3 |
| Which Papers | BT (Business and Technology), MA (Management Accounting), FA (Financial Accounting) |
| Time to Complete ACCA | 2 to 2.5 years |
| Cost Saving | ~�330 in exam fees |
Note: Some universities with ACCA-accredited programmes may offer more exemptions. Check with your university or contact us.
BBA / BBM / BMS
| Detail | Info |
|---|---|
| Papers Exempted | Up to 3 |
| Which Papers | BT, MA, FA |
| Time to Complete ACCA | 2 to 2.5 years |
M.Com / MBA (Finance)
| Detail | Info |
|---|---|
| Papers Exempted | Up to 5 |
| Which Papers | BT, MA, FA, LW (Corporate and Business Law), TX (Taxation) |
| Time to Complete ACCA | 1.5 to 2 years |
| Cost Saving | ~�550 in exam fees |
CA Intermediate (Both Groups Cleared)
| Detail | Info |
|---|---|
| Papers Exempted | Up to 5 |
| Which Papers | BT, MA, FA, LW, TX |
| Time to Complete ACCA | 1.5 to 2 years |
| Cost Saving | ~�550 in exam fees |
Qualified CA (ICAI)
| Detail | Info |
|---|---|
| Papers Exempted | Up to 6 |
| Which Papers | BT, MA, FA, LW, TX, AA (Audit and Assurance) |
| Time to Complete ACCA | 12 to 18 months |
| Cost Saving | ~�660 in exam fees |
Many CAs add ACCA to gain international recognition, especially for roles in the UK, Middle East, Singapore, and Australia.
CMA India (Qualified ICMAI)
| Detail | Info |
|---|---|
| Papers Exempted | Up to 6 |
| Which Papers | BT, MA, FA, LW, TX, AA |
| Time to Complete ACCA | 1.5 to 2 years |
| Cost Saving | ~�660 in exam fees |
CS (Qualified ICSI)
| Detail | Info |
|---|---|
| Papers Exempted | Up to 2 |
| Which Papers | BT (Business and Technology), LW (Corporate and Business Law) |
| Time to Complete ACCA | 2.5 to 3 years |
How to Apply for Exemptions
- Register with ACCA -- Create your myACCA account at accaglobal.com
- Submit your transcripts -- Upload your mark sheets and degree certificate
- Pay exemption fees -- �110 per exempted paper
- Wait for assessment -- ACCA typically takes 2 to 4 weeks to confirm exemptions
- Start studying -- Begin with the papers you need to attempt
Exemption Fee Summary
| Number of Exemptions | Total Exemption Fee (to ACCA) |
|---|---|
| 2 papers | �220 |
| 3 papers | �330 |
| 5 papers | �550 |
| 6 papers | �660 |
Should You Take Exemptions or Study the Papers?
<div class="tip-box"> <p><strong>Our recommendation:</strong> Always take exemptions if you qualify. You save 6 to 18 months of study time, reduce costs, and become ACCA-qualified sooner. Employers view exempted papers the same as passed papers.</p> </div>However, if you feel weak in a subject (e.g., Financial Reporting), you can choose to study it anyway for stronger foundations.
ACCA with Exemptions -- Career Impact
ACCA-qualified professionals in India earn Rs 8 to 12 LPA on average, with experienced professionals earning Rs 15 to 25 LPA in senior roles. Top employers include:
- Big 4: Deloitte, PwC, EY, KPMG
- Banks: JP Morgan, Deutsche Bank, HSBC
- MNCs: Amazon, Google, Microsoft (finance roles)
- Consulting: McKinsey, BCG, Bain (finance practices)
Not Sure About Your Exemptions?
Every university and qualification is different. At Ikshana Learning, we offer a FREE exemption assessment -- just share your qualification details and we will tell you exactly how many papers you can skip.
<div class="cta-box"> <p><strong>Ikshana Learning</strong> is an ACCA Gold Approved Learning Partner in Delhi with a 90%+ pass rate.</p> <a href="/contact/">Get Free Exemption Assessment</a> </div>This article is based on ACCA exemption policies as of 2026. Exemptions are subject to change -- always verify with ACCA or contact us for the latest information.