ACCA Exemptions Calculator 2026: Papers You Can Skip (CA, CMA, B.Com)
ACCA Exemptions Calculator 2026: Papers You Can Skip (CA, CMA, B.Com)
Find out how many of the 13 ACCA papers you skip based on your qualification — and exactly which papers you'll still sit. CA Final and CMA (5+ yrs) get 9; CA Inter 6; B.Com 4–6.
ACCA Exemptions Calculator
Tap your highest qualification to see the papers you skip, the papers you still sit, and your exemption fee.
CA Final (ICAI)9 exempt · sit 4
You enter at Strategic Professional and sit only SBL, SBR and two option papers.
CMA — ICMAI, 5+ yrs' experience9 exempt · sit 4
Same as CA Final under the ICMAI–ACCA MOU: direct entry to Strategic Professional.
CMA — ICMAI finalist / under 5 yrs7 exempt · sit 6
You sit PM and AA plus the four Strategic Professional papers.
CA Intermediate / IPCC (ICAI)6 exempt · sit 7
You sit PM, FR, FM plus the four Strategic Professional papers.
B.Com (typical)4 exempt · sit 9
Taxation (TX) is now exempt for all B.Com holders. Add LW or DipIFR to reach 5–6.
B.Com + Business Law paper5 exempt · sit 8
LW is granted where your degree included a dedicated Business/Mercantile Law paper.
M.Com (India)4 exempt · sit 9
Some universities add PM. Confirm your syllabus on ACCA's official calculator.
MBA Finance (India)3 exempt · sit 10
Finance-heavy MBAs sometimes add LW for a 4th exemption.
US CPA7 exempt · sit 6
Outcome varies by state and sections passed; up to 9 in some cases.
ACCA DipIFR only1 exempt · sit 12
DipIFR exempts FR and stacks on top of any degree exemptions.
*Indicative, at £1 = ₹129. Coaching through Eduyush cuts £15 per paper. Always confirm your exact result on ACCA's official calculator for your specific university.
Use the ACCA Exemptions Calculator above to see your exemptions, papers remaining and exemption fees in ₹. For a confirmed result, always cross-check the official ACCA calculator with your specific university.
Official ACCA calculator →ACCA has 13 papers, and exemptions apply only to the 9 papers at Applied Knowledge and Applied Skills level — never to the 4 Strategic Professional papers. Indian CA Final holders and ICMAI CMAs with 5+ years' experience get the maximum 9 exemptions (sit only 4 papers). CA Intermediate gets 6, ICMAI CMA finalists get 7, and B.Com graduates get 4–6 (Taxation is now exempt for B.Com), depending on university and DipIFR. You pay an exemption fee per paper skipped.
Exemptions cover the first 9 papers only. The 4 Strategic Professional papers — SBL, SBR and two options — can never be skipped. So the most anyone can be exempt from is 9, entering ACCA directly at the final level.
1. ACCA exemptions by qualification (2026)
| Qualification | Exemptions | Papers to sit | You enter at |
|---|---|---|---|
| CA Final (ICAI) | 9 | 4 | Strategic Professional |
| CMA — ICMAI, 5+ yrs' experience | 9 | 4 | Strategic Professional |
| CMA — ICMAI finalist / under 5 yrs | 7 | 6 | Applied Skills |
| CA Intermediate / IPCC (ICAI) | 6 | 7 | Applied Skills |
| M.Com (India) | 4–5 | 8–9 | Applied Skills |
| B.Com (with Business Law paper) | 5 | 8 | Applied Skills |
| B.Com (typical) | 4 | 9 | Applied Skills |
| MBA Finance (India) | 3–4 | 9–10 | Applied Knowledge |
| US CPA | 7–9 | 4–6 | Applied Skills / Strategic |
| ICAEW / ICAS / CA ANZ / CPA Australia | up to 9 | 4+ | Strategic Professional |
| ACCA DipIFR only | 1 (FR) | — | adds to other quals |
Exemptions are never automatic — ACCA verifies your documents and grants them based on your specific university syllabus, not the degree title. B.Com and BBA outcomes in particular vary by institution, so confirm yours on the official calculator before budgeting.
2. What ACCA exemptions actually save you
You pay the exemption fee whether or not you would have passed — you can't decline an exemption to sit the paper for free. But exemption fees are always lower than exam entry + materials + coaching for the same paper, so for almost everyone, claiming all eligible exemptions is the rational choice.
3. CA Final (ICAI) — 9 exemptions, 4 papers to sit
Indian CAs who have cleared CA Final receive the maximum exemptions of any Indian qualification and enter directly at Strategic Professional level. You sit only SBL, SBR, and two option papers (from AFM, APM, ATX, AAA) — usually completed in 12–18 months alongside work. This is why ACCA after CA is such a fast pathway.
Most Indian CAs pick ATX + AFM (tax/finance background) or AFM + APM (corporate finance / FP&A). Check pass rates first — AAA has the lowest and is best avoided unless you're in external audit.
4. CMA (ICMAI) — 9 or 7 exemptions, by experience
Under the current ICMAI–ACCA mutual recognition arrangement, CMA exemptions depend on work experience, not on ACMA-vs-FCMA status:
| ICMAI status | Exemptions | Papers you sit |
|---|---|---|
| ACMA / FCMA with 5+ years' experience | 9 | SBL, SBR + 2 options |
| CMA finalist / member under 5 years | 7 | PM, AA, SBL, SBR + 2 options |
Adding ACCA gives ICMAI members international portability for management-accounting careers — especially in the GCC and UK.
5. CA Intermediate / IPCC — 6 exemptions, 7 to sit
CA Inter (formerly IPCC) holders get 6 exemptions: BT, MA, FA, LW, TX, AA. You sit PM, FR, FM plus all four Strategic Professional papers.
If your CA Final is within 12–18 months, waiting is usually worth it — CA Final gives 9 exemptions instead of 6, saving three Applied Skills papers and ~500 study hours. If your CA Final is uncertain or delayed, starting at CA Inter with 6 exemptions is a perfectly valid path.
6. B.Com and other degrees — 4 to 6 exemptions
A B.Com now gives 4 exemptions — BT, MA, FA and TX (Taxation), which ACCA now exempts for all B.Com holders. Two more are possible: LW where your degree included a dedicated Business or Mercantile Law paper (varies by university), and FR if you complete the ACCA DipIFR — taking you to 6. The DipIFR route cuts one more Applied Skills paper and has standalone career value.
| Degree | Typical exemptions | Papers exempted |
|---|---|---|
| M.Com (India) | 4–5 | BT, MA, FA, LW (sometimes PM) |
| MBA Finance (India) | 3–4 | BT, MA, FA (sometimes LW) |
| BBA (general) | 1–3 | BT (finance/accounting BBAs may add MA, FA) |
| US CPA | 7–9 | BT, MA, FA, LW, AA, FR, FM (PM/TX vary by section) |
| US CMA (IMA) | ~3 | BT, MA, FA |
| ICAEW / ICAS / CA ANZ / CPA Australia | up to 9 | Usually direct entry to Strategic Professional |
2027 change: from September 2027 ACCA reduces from 13 to 11 papers. Exemptions you claim before then under the current framework are honoured under the new structure, so registering in 2026 maximises your exemption count. Full detail in the ACCA subjects & syllabus guide.
7. ACCA exemption fees in 2026
Exemptions aren't free — ACCA charges a fee per paper. At £1 = ₹129:
| Level | Papers | Fee per paper |
|---|---|---|
| Applied Knowledge | BT, MA, FA | £86 (₹11,094) |
| Applied Skills | LW, PM, TX, FR, AA, FM | £114 (₹14,706) |
A CA Final holder claiming 9 exemptions pays roughly ₹1,21,500. As an ACCA Registered Learning Partner, Eduyush cuts exemption fees by £15 per paper (₹1,935) when you coach through us — about ₹17,415 off for a CA Final holder. See the full ACCA course fees breakdown.
8. How to claim your ACCA exemptions
Use the official ACCA calculator (or ask Eduyush) before registering — your exemption count sets your fee budget.
Degree/qualification certificate, full transcripts and government ID as clear scans. Blurry marksheets add 2–4 weeks.
Create your account, go to Exam Entry → Apply for Exemptions, upload documents and select the papers.
Processing is 1–2 weeks (3–4 for non-standard cases). Missed deadlines forfeit the exemptions.
Use the paper order guide and exam dates, then get BPP or Kaplan books for the papers you'll sit.
Not sure how many papers you can skip?
Eduyush confirms your exact exemptions — including your university's LW status and DipIFR options — and knocks £15 per paper off your exemption fees when you coach with us.
Get a free exemption assessment Talk to the team9. Frequently asked questions
How many ACCA papers do Indian CA Final holders skip?
CA Final holders get 9 exemptions — all 3 Applied Knowledge and all 6 Applied Skills papers — and sit only the 4 Strategic Professional papers (SBL, SBR and two options). Most finish in 12–18 months.
How many exemptions do ICMAI CMAs get?
Under the ICMAI–ACCA arrangement, CMAs with 5+ years' experience get 9 exemptions (sit 4 papers, like CA Final). CMA finalists or members with under 5 years get 7 exemptions and sit PM and AA plus the four Strategic Professional papers.
How many exemptions do CA Intermediate / IPCC holders get?
6 exemptions: BT, MA, FA, LW, TX and AA. You still sit PM, FR, FM plus all four Strategic Professional papers — 7 papers in total.
How many ACCA exemptions do B.Com graduates get?
Typically 4 — BT, MA, FA and TX (Taxation), which ACCA now exempts for B.Com holders. LW is added where your degree had a dedicated Business/Mercantile Law paper, and FR via ACCA DipIFR — up to 6. Because LW depends on your university syllabus, confirm on the official ACCA calculator.
How much do ACCA exemptions cost in India in 2026?
At £1 = ₹129, Applied Knowledge papers cost £86 (₹11,094) each and Applied Skills papers £114 (₹14,706) each. A CA Final holder claiming 9 exemptions pays about ₹1,21,500. Taking coaching through Eduyush cuts £15 (₹1,935) per paper.
Can I get exemptions at Strategic Professional level?
No. Exemptions apply only to the 9 papers at Applied Knowledge and Applied Skills level. The four Strategic Professional papers, the Ethics module and the Practical Experience Requirement can never be exempted.
Should I claim all my exemptions, or sit some papers?
For almost everyone, claim them all. Exemption fees are lower than exam entry plus materials and coaching, and sitting an exemptable paper adds failure risk. Fewer than 5% of eligible candidates decline exemptions, usually only the lowest-cost Applied Knowledge papers.
Do the 2027 ACCA changes affect my exemptions?
From September 2027 ACCA moves from 13 to 11 papers. Exemptions claimed before then under the current framework are honoured under the new structure, so registering in 2026 secures your maximum exemption count.
Keep planning your ACCA journey
Turn your exemptions into a fast ACCA finish
Eduyush is an ACCA Registered Learning Partner. We confirm your exemptions, supply BPP and Kaplan materials, and coach the papers you actually need to sit — with £15 per paper off your exemption fees.
Register & save £15 per paper Free exemption assessmentExemption data based on ACCA Global's published framework and the ICMAI–ACCA MOU, current May 2026. Outcomes are subject to ACCA verification of your specific qualification and may vary. GBP figures use £1 = ₹129 — verify current fees at accaglobal.com. Written by Vicky Sarin, CA (ICAI), INSEAD alumnus and founder of Eduyush, 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.
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