• ACCA
  • ACCA Exemptions 2026 for Indian CA, CMA & B.Com Students

    Updated May 27, 2026 by Sianna Shah

    Updated May 2026
    ⚠️ All GBP figures use £1 = ₹129 (May 2026 planning rate) — verify before applying

    ACCA Exemptions 2026: How Many Papers Can Indian CA, CMA & B.Com Holders Skip?


    The most common first question from any Indian professional considering ACCA is: "How many papers do I need to sit?" The answer changes your entire journey — from cost and timeline to which level you start at and what you pay in exemption fees.

    Here is the direct answer by qualification: Indian CA Final holders get 9 exemptions and need to sit only 4 papers. CA Intermediate holders get up to 6 exemptions. ACMA holders get 7 exemptions; FCMA holders get 8. B.Com graduates now get a minimum of 4 exemptions — TX (Taxation) is now universally exempt for all B.Com holders, with LW additionally exempt depending on your university, and FR additionally exempt if you have completed the ACCA DipIFR. This guide gives you the complete paper-by-paper breakdown — plus the 2026 exemption fees in INR, and how taking coaching through Eduyush saves you £15 per paper on exemption costs.

    🇮🇳 CA Final (ICAI)
    9

    exemptions — sit only 4 Strategic Professional papers to qualify

    🇮🇳 CA Intermediate (ICAI)
    6

    exemptions — 7 papers remaining across Applied Skills and Strategic Professional

    🇮🇳 FCMA (ICMAI)
    8

    exemptions — typically 5 papers remaining

    🇮🇳 ACMA (ICMAI)
    7

    exemptions — typically 6 papers remaining

    🎓 B.Com (3-year, India)
    4–6

    exemptions — TX now universally exempt; LW varies by university; FR exempt with DipIFR

    🎓 M.Com / MBA Finance
    4–5

    exemptions depending on subjects — fewer papers than B.Com in some cases

    What are ACCA exemptions and how do they work?

    ACCA has 13 exam papers across three levels: Applied Knowledge (3 papers), Applied Skills (6 papers), and Strategic Professional (4 papers). You also need an Ethics and Professional Skills module and three years of practical experience to become a member.

    An exemption means you skip a specific exam entirely — you do not study for it, do not sit it, and do not receive a pass for it. ACCA grants exemptions when your prior qualification demonstrates substantial content overlap with that paper. You pay an exemption fee instead of the exam entry fee for each paper you skip.

    Three things exemptions save you.
    • Study time: Each ACCA paper requires approximately 150–200 hours of preparation. 9 exemptions = 1,350–1,800 hours you do not need to spend.
    • Exam fees: Applied Skills exam fees run £114–£300 per paper per sitting (higher at Strategic Professional level). Exemption fees are significantly lower.
    • Timeline: A CA Final holder with 9 exemptions can complete ACCA in 12–18 months. Without exemptions, the full 13-paper journey typically takes 3–5 years.
    Critical rule: exemption fees are payable regardless of whether you would have passed. ACCA charges the exemption fee to claim each paper you skip — you cannot choose to "not claim" an exemption to avoid the fee and then sit the paper free. However, exemption fees are always lower than the combined cost of exam fees + study materials + coaching for the same paper. For almost every candidate, claiming all eligible exemptions is the financially rational decision. From experience, fewer than 5% of eligible candidates choose not to claim exemptions, and most of those involve the lowest-cost Knowledge Level papers.

    ⚠️ Important: ACCA's qualification is reducing to 11 papers from September 2027

    ACCA is removing 2 papers from its qualification from September 2027 — reducing from 13 to 11 exams. The two papers being removed are BT (Business and Technology) and MA (Management Accounting) from the Applied Knowledge level. Under the new 11-paper structure, these will no longer exist as standalone exams.

    What this means for exemptions:
    • For CA Final holders: Under the new 11-paper structure you will have 7 exemptions from the remaining 11 papers (FA, LW, PM, TX, FR, AA, FM) — and still sit only 4 Strategic Professional papers. The number of papers you sit stays the same; only the exemption count changes.
    • For B.Com holders: Currently you claim BT and MA as two of your exemptions. Under the new structure, these papers won't exist — so B.Com holders registering after September 2027 will claim fewer exemptions but from a smaller pool. The net papers to sit may be comparable.
    • For candidates registering before September 2027: You are on the 13-paper framework. ACCA will transition you to the new structure — existing exemptions for BT and MA that you have already claimed will be recognised under the new qualification. There is no penalty for having claimed these exemptions.
    The practical advice: If you are planning to start ACCA in 2026, register now under the current framework — you maximise your exemption claims and lock into the familiar structure before the change. Read the full ACCA subjects and syllabus guide for the detailed 2027 paper-by-paper breakdown.

    CA Final (ICAI) — 9 exemptions, 4 papers remaining

    Indian Chartered Accountants who have cleared CA Final receive the maximum ACCA exemptions available to any Indian qualification. With 9 papers exempted, you enter directly at the Strategic Professional level — the final stage of the ACCA qualification. For most Indian CAs, completing ACCA requires only 4 additional exams and 12–18 months of study alongside work.

    This is why ACCA after CA is such a compelling pathway — you are not starting from zero. You are adding a globally recognised qualification on top of your existing expertise.

    Paper-by-paper exemption breakdown: CA Final

    ACCA Paper Full Name Level CA Final Holder
    BT Business and Technology Applied Knowledge ✅ Exempt
    MA Management Accounting Applied Knowledge ✅ Exempt
    FA Financial Accounting Applied Knowledge ✅ Exempt
    LW Corporate and Business Law Applied Skills ✅ Exempt
    PM Performance Management Applied Skills ✅ Exempt
    TX Taxation Applied Skills ✅ Exempt
    FR Financial Reporting Applied Skills ✅ Exempt
    AA Audit and Assurance Applied Skills ✅ Exempt
    FM Financial Management Applied Skills ✅ Exempt
    SBL Strategic Business Leader Strategic Professional — Core 📝 Must sit
    SBR Strategic Business Reporting Strategic Professional — Core 📝 Must sit
    Option 1 AFM, APM, ATX, or AAA (choose one) Strategic Professional — Options 📝 Must sit
    Option 2 AFM, APM, ATX, or AAA (choose one) Strategic Professional — Options 📝 Must sit
    Total exemptions / Total papers to sit 9 exempt  |  4 to sit
    Which two option papers should Indian CAs choose? The four options are AFM (Advanced Financial Management), APM (Advanced Performance Management), ATX (Advanced Taxation), and AAA (Advanced Audit and Assurance). Most Indian CAs choose ATX + AFM if they come from a tax/finance background, or AFM + APM if they are in corporate finance or FP&A. Check the pass rates for each option paper before deciding: AAA has the lowest pass rate (38%) and is best avoided unless your career is specifically in external audit. ATX sits at a more manageable 40–45%.

    CA Intermediate / IPCC (ICAI) — 6 exemptions, 7 papers remaining

    Candidates who have cleared CA Intermediate (formerly IPCC) but not yet completed CA Final receive 6 exemptions — covering all of the Applied Knowledge level and most of the Applied Skills level.

    ACCA Paper Full Name Level CA Intermediate / IPCC
    BT Business and Technology Applied Knowledge ✅ Exempt
    MA Management Accounting Applied Knowledge ✅ Exempt
    FA Financial Accounting Applied Knowledge ✅ Exempt
    LW Corporate and Business Law Applied Skills ✅ Exempt
    TX Taxation Applied Skills ✅ Exempt
    AA Audit and Assurance Applied Skills ✅ Exempt
    PM Performance Management Applied Skills 📝 Must sit
    FR Financial Reporting Applied Skills 📝 Must sit
    FM Financial Management Applied Skills 📝 Must sit
    SBL Strategic Business Leader Strategic Professional 📝 Must sit
    SBR Strategic Business Reporting Strategic Professional 📝 Must sit
    Option 1 Choose from AFM, APM, ATX, AAA Strategic Professional 📝 Must sit
    Option 2 Choose from AFM, APM, ATX, AAA Strategic Professional 📝 Must sit
    Total exemptions / Total to sit 6 exempt  |  7 to sit
    Should CA Inter students wait until CA Final before registering for ACCA? For most candidates, yes — completing CA Final first gives you 9 exemptions instead of 6, saving you 3 Applied Skills papers (PM, FR, FM), approximately 500–600 additional study hours, and the exam and exemption fee difference. If your CA Final is within 12–18 months, it is almost always worth waiting. If your CA Final timeline is uncertain or delayed, starting ACCA at CA Intermediate level with 6 exemptions is a perfectly valid path. Contact the Eduyush team for personalised advice on your specific situation.

    CMA India (ICMAI) — ACMA gets 7 exemptions, FCMA gets 8

    Members of the Institute of Cost Accountants of India (ICMAI) — both Associate (ACMA) and Fellow (FCMA) members — receive significant ACCA exemptions. The key difference between the two levels is that FCMA holders receive an additional exemption for AA (Audit and Assurance) due to the broader scope of their qualification.

    ACCA Paper Full Name ACMA (Associate) FCMA (Fellow)
    BT Business and Technology ✅ Exempt ✅ Exempt
    MA Management Accounting ✅ Exempt ✅ Exempt
    FA Financial Accounting ✅ Exempt ✅ Exempt
    LW Corporate and Business Law ✅ Exempt ✅ Exempt
    PM Performance Management 📝 Must sit ✅ Exempt
    TX Taxation 📝 Must sit 📝 Must sit
    FR Financial Reporting ✅ Exempt ✅ Exempt
    AA Audit and Assurance 📝 Must sit ✅ Exempt
    FM Financial Management ✅ Exempt ✅ Exempt
    SBL Strategic Business Leader 📝 Must sit 📝 Must sit
    SBR Strategic Business Reporting 📝 Must sit 📝 Must sit
    Option 1 AFM, APM, ATX, or AAA 📝 Must sit 📝 Must sit
    Option 2 AFM, APM, ATX, or AAA 📝 Must sit 📝 Must sit
    Total 7 exempt | 6 to sit 8 exempt | 5 to sit
    CMA India + ACCA: the combination for global management accounting careers. ACMA/FCMA holders who add ACCA gain international portability for their management accounting expertise — particularly for Middle East (GCC) and UK roles where ACCA is the dominant employer-recognised qualification. This combination is especially powerful for FP&A and corporate finance professionals targeting multinational environments. See the full guide on adding ACCA to Indian professional qualifications for career outcome analysis.

    B.Com graduates — 4 to 6 exemptions depending on university and DipIFR

    B.Com graduates from Indian universities now receive a minimum of 4 exemptions. TX (Taxation) is now universally exempt for all B.Com holders — this is a recent update to ACCA's exemption framework. LW (Corporate and Business Law) is additionally exempt for universities that included a dedicated Business Law or Mercantile Law paper in their curriculum. And FR (Financial Reporting) is additionally exempt for candidates who have completed the ACCA DipIFR qualification.

    ACCA Paper Full Name B.Com (standard) B.Com + LW subject B.Com + LW + DipIFR
    BT Business and Technology ✅ Exempt ✅ Exempt ✅ Exempt
    MA Management Accounting ✅ Exempt ✅ Exempt ✅ Exempt
    FA Financial Accounting ✅ Exempt ✅ Exempt ✅ Exempt
    LW Corporate and Business Law ⚠️ Check university ✅ Exempt ✅ Exempt
    TX Taxation ✅ Exempt ✅ Exempt ✅ Exempt
    FR Financial Reporting 📝 Must sit 📝 Must sit ✅ Exempt (DipIFR)
    PM Performance Management 📝 Must sit 📝 Must sit 📝 Must sit
    AA Audit and Assurance 📝 Must sit 📝 Must sit 📝 Must sit
    FM Financial Management 📝 Must sit 📝 Must sit 📝 Must sit
    SBL Strategic Business Leader 📝 Must sit 📝 Must sit 📝 Must sit
    SBR Strategic Business Reporting 📝 Must sit 📝 Must sit 📝 Must sit
    Option 1 + Option 2 AFM, APM, ATX, or AAA 📝 Must sit (2) 📝 Must sit (2) 📝 Must sit (2)
    Total 4 exempt | 9 to sit 5 exempt | 8 to sit 6 exempt | 7 to sit
    The DipIFR route: skip FR and cut one more paper from your ACCA journey. The ACCA Diploma in IFRS (DipIFR) is a standalone qualification that demonstrates advanced IFRS competency. For B.Com graduates, completing DipIFR before or alongside your ACCA journey earns you an FR exemption — reducing your Applied Skills papers from 4 to 3. DipIFR also has standalone career value for financial reporting roles at multinationals. Eduyush provides DipIFR coaching and registration support. For candidates serious about reducing their ACCA journey by one more paper, this is the most targeted route available.
    ⚠️ 2027 note for B.Com candidates. Under the new 11-paper ACCA structure from September 2027, BT and MA will no longer exist as separate papers — meaning B.Com candidates registering after that date won't claim those two exemptions (they won't exist). Your TX, LW, and FR (DipIFR) exemptions remain fully valid under the new structure. Registering in 2026 under the current 13-paper framework gives you the maximum exemption count.
    Why B.Com LW exemptions still vary by university. ACCA's exemption framework requires substantial content overlap with the LW paper. Universities whose B.Com programme includes a dedicated Business Law or Mercantile Law paper typically qualify; programmes covering law only as a minor component of a combined paper typically do not. Always verify your specific university's status using the official ACCA exemptions tool or by calling Eduyush at +91 96433 08079.

    M.Com and MBA Finance — 4 to 5 exemptions

    Qualification Typical exemptions Papers typically exempted Papers to sit
    M.Com (India) 4–5 papers BT, MA, FA, LW — and sometimes PM depending on programme 8–9 papers
    MBA Finance (India) 3–4 papers BT, MA, FA — and sometimes LW depending on curriculum 9–10 papers
    BBA Finance / Commerce 3 papers BT, MA, FA (Knowledge Level only) 10 papers
    M.Com and MBA holders: the honest advice. The exemptions for M.Com and MBA Finance are meaningful — they save you the three or four most foundational papers — but the ACCA journey starting from these qualifications is still substantial (8–10 papers). If your primary goal is a global accounting qualification and you are in India-based corporate finance, consider whether CMA US via Surgent offers a faster path (2 parts, 6–12 months) with comparable career outcomes for FP&A and management accounting roles.

    CPA US, ICAEW, CPA Australia and other international qualifications

    Qualification Typical exemptions Notes
    US CPA 7–9 papers Varies by sections passed; typically BT, MA, FA, LW, AA, FR, FM — and PM/TX depending on discipline section. Verify using the ACCA calculator with your specific section passes.
    ICAEW (ACA) 7–10 papers Significant overlap — ICAEW members can often complete ACCA in as few as 3 Strategic Professional papers under a mutual recognition arrangement in some cases
    ICAS (Scottish CA) 7–9 papers Similar to ICAEW; verify exact exemptions through the ACCA tool
    CPA Australia / CA ANZ 7–9 papers Strong overlap; Australasian CA holders typically enter at Strategic Professional level
    CIMA (CGMA) Mutual recognition pathway ACCA and CIMA have a separate fast-track pathway for each other's members — not standard exemptions. Check current status with ACCA directly.
    ACCA DipIFR FR (1 paper) Successful DipIFR completion earns an exemption specifically for Financial Reporting (FR). See our DipIFR coaching if FR is your target exemption route.

    ACCA exemption fees 2026 — and how Eduyush coaching saves you £15 per paper

    Exemptions are not free. ACCA charges a fee per paper to grant each exemption. Here are the 2026 fees at £1 = ₹129.

    Level Papers Fee per paper (GBP) Fee per paper (INR ₹129)
    Applied Knowledge BT, MA, FA £86 ₹11,094
    Applied Skills PM, TX, FR, AA, FM, LW £114 ₹14,706

    Total exemption cost by qualification (2026, ₹129/GBP)

    Qualification Exemptions Breakdown Total exemption fees With Eduyush coaching (save £15/paper)
    CA Final (ICAI) 9 papers 3 × ₹11,094 + 6 × ₹14,706 ₹33,282 + ₹88,236 = ₹1,21,518 Save 9 × ₹1,935 = ₹17,415₹1,04,103
    CA Intermediate (ICAI) 6 papers 3 × ₹11,094 + 3 × ₹14,706 ₹33,282 + ₹44,118 = ₹77,400 Save 6 × ₹1,935 = ₹11,610 → ₹65,790
    FCMA (ICMAI) 8 papers 3 × ₹11,094 + 5 × ₹14,706 ₹33,282 + ₹73,530 = ₹1,06,812 Save 8 × ₹1,935 = ₹15,480 → ₹91,332
    ACMA (ICMAI) 7 papers 3 × ₹11,094 + 4 × ₹14,706 ₹33,282 + ₹58,824 = ₹92,106 Save 7 × ₹1,935 = ₹13,545 → ₹78,561
    B.Com standard (BT, MA, FA, TX) 4 papers 3 × ₹11,094 + 1 × ₹14,706 ₹33,282 + ₹14,706 = ₹47,988 Save 4 × ₹1,935 = ₹7,740 → ₹40,248
    B.Com + LW (BT, MA, FA, LW, TX) 5 papers 3 × ₹11,094 + 2 × ₹14,706 ₹33,282 + ₹29,412 = ₹62,694 Save 5 × ₹1,935 = ₹9,675 → ₹53,019
    B.Com + LW + DipIFR (BT, MA, FA, LW, TX, FR) 6 papers 3 × ₹11,094 + 3 × ₹14,706 ₹33,282 + ₹44,118 = ₹77,400 Save 6 × ₹1,935 = ₹11,610 → ₹65,790

    💰 Save £15 per exemption paper when you take coaching through Eduyush

    As an ACCA Registered Learning Partner, Eduyush offers a £15 per paper reduction on exemption fees for students who register their ACCA coaching through us. At ₹129/GBP, that is ₹1,935 saved per exempted paper — automatically applied when you take coaching via the Eduyush pathway.

    This discount is linked to taking coaching — it is not available on exemptions claimed independently. For candidates who are taking coaching for their remaining papers anyway, this makes the Eduyush route the financially obvious choice.

    • CA Final (9 exemptions): save ₹17,415 — total exemption cost drops from ₹1,21,518 to ₹1,04,103
    • CA Intermediate (6 exemptions): save ₹11,610₹65,790
    • FCMA (8 exemptions): save ₹15,480₹91,332
    • ACMA (7 exemptions): save ₹13,545₹78,561
    • B.Com + LW (5 exemptions): save ₹9,675₹53,019
    Register with Eduyush — claim your exemption discount → Speak to our ACCA team →

    What you will actually sit: the complete picture by qualification

    Once exemptions are claimed, here is exactly what your ACCA journey looks like — including the books you will need for the papers you must sit.

    CA Final — 4 papers at Strategic Professional level

    SBL SBR Option 1 (AFM / APM / ATX / AAA) Option 2 (AFM / APM / ATX / AAA)

    Study materials needed: BPP Strategic Professional books or Kaplan Strategic Professional books via Eduyush. You do not need Knowledge or Skills level materials.

    CA Intermediate — 7 papers across Applied Skills and Strategic Professional

    PM FR FM SBL SBR Option 1 Option 2

    Study materials needed: BPP Applied Skills books (PM, FR, FM) and BPP Strategic Professional books.

    ACMA — 6 papers (Applied Skills: PM, TX, AA + all Strategic Professional)

    PM TX AA SBL SBR Option 1 Option 2

    Study materials needed: BPP Applied Skills books (PM, TX, AA) and BPP Strategic Professional books.

    B.Com — 7 to 9 papers depending on LW university and DipIFR

    B.Com standard (BT, MA, FA, TX exempt — 4 exemptions, 9 to sit):

    LW PM FR AA FM SBL SBR Option 1 Option 2

    B.Com + LW exemption (5 exemptions, 8 to sit):

    PM FR AA FM SBL SBR Option 1 Option 2

    B.Com + LW + DipIFR (6 exemptions, 7 to sit):

    PM AA FM SBL SBR Option 1 Option 2

    Study materials needed: BPP Applied Skills books (for whichever Applied Skills papers you must sit) and BPP Strategic Professional books (all candidates). Coaching is available through Eduyush for both Skills level and Strategic Professional level — and taking coaching unlocks the £15 per paper exemption discount.

    How to apply for ACCA exemptions in 2026: step by step

    1

    Check your exact exemptions before registering

    Use the official ACCA exemptions tool at accaglobal.com, or call Eduyush at +91 96433 08079 for a faster India-specific assessment. Do this before you register — knowing your exact exemption count determines your total fee budget and which coaching you need to sign up for to access the £15 per paper discount.

    2

    Register your coaching through Eduyush to unlock the £15 per paper exemption discount

    The £15 per paper exemption fee reduction (₹1,935 per paper at ₹129/GBP) is available when you register your ACCA coaching through Eduyush. For a CA Final holder with 9 exemptions, this saves ₹17,415 directly off your exemption bill. Contact the Eduyush team to set up your registration: eduyush.com/pages/contactus or WhatsApp +91 96433 08079.

    3

    Gather your documents

    You will need: final degree or professional qualification certificate; complete transcripts showing all subjects and marks; valid passport or government ID. Ensure all documents are clear scans — blurry marksheets delay processing by 2–4 weeks. For CA Final, ICAI certificates are accepted directly without notarisation.

    4

    Register with ACCA via your MyACCA account

    Create a MyACCA account at accaglobal.com, complete your registration, and navigate to Exam Entry → Apply for Exemptions. Upload your documents in the required formats and select the papers you are claiming exemptions for. The Eduyush team can guide you through this process if needed.

    5

    Pay your exemption fees within 30 days of approval

    Once ACCA confirms your eligibility, you will receive a payment request. Pay within 30 days to confirm your exemptions — missed deadlines forfeit your discount window. Standard ACCA exemption applications are processed in 1–2 weeks; complex cases (non-standard universities, older qualifications) can take 3–4 weeks.

    6

    Plan your exam schedule and order your study materials

    Once exemptions are confirmed, plan your exam schedule using the ACCA paper order guide and ACCA exam entry guide. Order your BPP or Kaplan books from Eduyush for the papers you will actually sit — delivered across India.

    The most common exemption mistake — and how to avoid it. The most expensive mistake Indian candidates make is registering with ACCA directly and applying for exemptions independently — without knowing that taking coaching through Eduyush reduces each exemption fee by £15 (₹1,935 at ₹129/GBP). For a CA Final holder, that is ₹17,415 left on the table. If you have already registered, call Eduyush at +91 96433 08079 to check whether the coaching-linked discount can still be applied to your account.

    Frequently asked questions: ACCA exemptions for Indian candidates

    How many ACCA papers do Indian CA Final holders need to sit?

    Indian Chartered Accountants who have cleared CA Final receive 9 exemptions — covering all 3 Applied Knowledge papers (BT, MA, FA) and all 6 Applied Skills papers (LW, PM, TX, FR, AA, FM). You need to sit only the 4 Strategic Professional papers: SBL, SBR, and two option papers from AFM, APM, ATX, or AAA. Most CA Final holders complete their remaining 4 ACCA papers in 12–18 months while working full-time.

    How many ACCA papers do CA Intermediate / IPCC holders get exempted from?

    CA Intermediate (formerly IPCC) holders typically receive 6 exemptions: BT, MA, FA (Applied Knowledge) and LW, TX, AA (Applied Skills). You will need to sit PM, FR, FM (3 Applied Skills papers) plus all 4 Strategic Professional papers — a total of 7 papers. For most candidates who are close to completing CA Final, waiting until CA Final qualification to register for ACCA (and get 9 exemptions instead of 6) saves 3 papers and approximately ₹36,936 in exemption fees at current rates.

    What ACCA exemptions do ACMA and FCMA (CMA India) holders get?

    ACMA (Associate members of ICMAI) receive 7 exemptions: BT, MA, FA, LW, FR, FM — plus PM for FCMA holders. They must sit TX, AA at Applied Skills level, plus all 4 Strategic Professional papers. FCMA (Fellow members) receive 8 exemptions, adding PM and AA to the list. FCMAs need to sit only TX at Applied Skills level plus all 4 Strategic Professional papers — a total of 5 papers.

    What ACCA exemptions do B.Com graduates from India get?

    B.Com graduates typically receive 3–4 exemptions. The 3 Applied Knowledge papers (BT, MA, FA) are almost universally exempted. LW (Corporate and Business Law) is exempted if your degree included a dedicated Business Law or Mercantile Law paper that meets ACCA's content threshold — which applies to many but not all Indian B.Com programmes. Some post-2023 NEP-updated programmes may also qualify for a TX exemption. Always verify your specific university's status using the official ACCA calculator or by speaking with the Eduyush team.

    How much do ACCA exemptions cost in India in 2026?

    Exemption fees at £1 = ₹129 (May 2026 planning rate): Applied Knowledge papers cost £86 (₹11,094) each; Applied Skills papers cost £114 (₹14,706) each. A CA Final holder claiming 9 exemptions pays approximately ₹1,21,518 in exemption fees. When taking coaching through Eduyush's ACCA partner pathway, you receive a £15 per paper reduction — saving ₹1,935 per exempted paper. For a CA Final holder this saves ₹17,415, bringing the exemption cost to ₹1,04,103. See the full ACCA course fees India guide for total qualification cost planning.

    Should I claim all my ACCA exemptions, or is it better to sit some papers?

    For almost all candidates, claiming all eligible exemptions is the financially and practically rational decision. Exemption fees are always lower than the combined cost of exam entry, study materials, and coaching for the same paper. Sitting an exemptable paper also carries failure risk — each failed attempt costs another exam entry fee plus additional study time. Fewer than 5% of eligible candidates choose not to claim exemptions, and most of those involve only the lowest-cost Applied Knowledge papers. If you have a specific reason to want to demonstrate performance in a particular paper (e.g., a specific employer requires a pass grade in FR), discuss with the Eduyush team before deciding.

    How long does ACCA take for an Indian CA after exemptions?

    With 9 exemptions, a CA Final holder typically completes ACCA in 12–18 months while working full-time — sitting 1–2 Strategic Professional papers per ACCA exam session (4 sessions per year: March, June, September, December). Each Strategic Professional paper requires approximately 150–200 hours of study, making 2 papers per session a realistic target for professionals with 1–1.5 hours of daily study time. Check ACCA exam dates and deadlines to plan your sitting schedule.

    Do ACCA exemptions change with the 2027 qualification restructure?

    Yes — from September 2027, ACCA is reducing from 13 to 11 papers by removing 2 Applied Skills papers. The exemption framework will be updated accordingly. Candidates who register and claim exemptions before September 2027 under the current 13-paper framework will have their exemptions honoured under the new structure. If you are planning to register in 2026–2027, registering under the current framework maximises your exemption value. The full details of which papers are being removed will be confirmed by ACCA Global — see the ACCA subjects guide for the latest information.

    Can I get ACCA exemptions for a US CPA qualification?

    Yes. US CPA holders typically receive 7–9 ACCA exemptions depending on which sections they have passed. BT, MA, FA, LW, AA, FR, and FM are commonly exempted for CPA holders; PM and TX exemptions depend on which discipline section was sat. CPA holders who passed the TCP (Tax Compliance and Planning) discipline section typically receive the TX exemption. Use the official ACCA exemptions calculator with your specific CPA section pass details, or contact Eduyush for a personalised assessment. For the full comparison of CPA and ACCA, see our guide on adding ACCA to your existing qualification.

    What is the difference between ACCA exemption fees and exam fees?

    An exemption fee is what you pay to skip a paper — you pay it once, receive the exemption, and never need to sit or study for that paper. An exam fee is what you pay to sit a paper — if you fail, you pay again to resit. Exemption fees are significantly lower than exam fees for the Applied Skills and Strategic Professional levels (which run £170–£300+ per sitting). The exemption is permanent once granted — there is no renewal or re-claiming required. See the complete ACCA course fees guide for a full cost comparison.

    Start your ACCA journey with Eduyush — and save £15 per exempted paper

    As an ACCA Registered Learning Partner, Eduyush gives you access to a £15 per paper reduction on exemption fees when you register your coaching through us. At ₹129/GBP that is ₹1,935 per paper — automatically applied for every exemption claimed alongside your coaching registration.

    • Free exemption assessment — we tell you exactly how many papers you are eligible to skip, including checking your university's LW status and DipIFR options
    • £15 per paper off exemption fees — when taking coaching through Eduyush
    • BPP and Kaplan study materials — for all levels, delivered across India
    • Skills and Strategic Professional coaching — online, live sessions for the papers you actually need to sit
    • DipIFR coaching and books — if you want to earn the FR exemption for B.Com candidates

    Unsure whether to wait until CA Final? Not sure if ACCA is right for you versus CPA or CMA? The Eduyush team has guided hundreds of Indian CAs, CMAs, and commerce graduates through this exact decision since 2016.

    Register with Eduyush and save £15 per paper → Get a free exemption assessment →

    Exemption data based on ACCA Global's published exemption framework (May 2026). TX is universally exempt for B.Com holders; FR is exempt with ACCA DipIFR; LW exemption varies by university programme. Paper-by-paper exemption grants are subject to verification of your specific qualification — outcomes may vary from the typical profiles described above. GBP fees use £1 = ₹129 (May 2026 planning rate). Verify current GBP/INR before budgeting. The £15 per paper exemption fee reduction is available to candidates who register ACCA coaching through Eduyush — contact Eduyush to confirm eligibility before applying. ACCA 2027 qualification change information (removing BT and MA, reducing to 11 papers) is based on ACCA Global announcements current as of May 2026 — verify the latest updates at accaglobal.com. Written by Vicky Sarin, CA (ICAI), INSEAD alumni, Founder of Eduyush.com. Eduyush is an ACCA Registered Learning Partner.


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    ACCA Exemptions. Questions? Answers.

    Is it worth doing ACCA with 9 paper exemptions?

    Absolutely. With 9 exemptions (typical for CA Final), you only sit 4 Strategic Professional papers, which takes 6–12 months and costs ₹57,000 exemption fees + ₹96,624 exam fees + study materials. This gives you a globally recognized qualification much faster than starting from scratch.

    What exemptions do CA IPCC/Inter pass holders get?

    CA Inter holders typically get 6 exemptions: BT, MA, FA, LW, TX, and AA. You'll still need to sit PM, FR, FM, plus all 4 Strategic Professional papers (total 7 papers).

    Should I do ACCA during CA or after CA Final?

    Most students find it easierafter CA Finalwhen you have max exemptions (9 papers) and can finish ACCA in under a year. During CA, you're juggling articleship, CA exams, and limited time. See ourACCA After CAanalysis for detailed ROI.

    Is ACCA tougher like CA, CMA?

    The answer is Yes and No

    Yes :

    1) Your conceptual clarity needs to be higher

    2) The ACCA strategic professional level exams are case study based. This will require skillsets in exam technique and communication

    3) Rote learning will not help

    4) Marks are awarded for good and bad answers rather than the solution.

    No:

    1) Unlike CA, you don't need to write in groups. so you can schedule one exam at a time and clear it. You need to score 50% to clear the subject individually

    2) You can schedule your papers quarterly

    3) Plenty of ACCA resources on-site that will guide you on how to plan your studies.

    Is a qualified CA required to undergo practical training of ACCA?

    To become a member of ACCA and qualify as a professional accountant, your must complete the Practical expereince Requirements (PER).

    There are three components to the PER:

    1) completing 36 months' employment in an accounting or finance-related role or roles

    2) achieving five Essentials and at least four Technical performance objectives to the satisfaction of your practical experience supervisorrecording and

    3) reporting your PER progress through the onlineMy Experiencerecord.

    Since you are already a CA, your articleship expereince should siffuce all points especially towards point 1 and 2. If you are missing out on any of objectives in point 2, you can still gain that though work expereince.