Entry requirements and exemptions

The ACCA qualification is open to everyone, although your starting point will be different depending on your previous qualifications.

Entry Requirements Starting Point

High School Apolyterio with minimum average mark of 17/20 or 85%. Minimum 50% to be achieved in each of 5 subjects, including the English and Maths (applies to High School graduates from Cyprus and Greece)


High School Apolyterio with average mark of 16/20 or 80% (subjects to include English and Maths) PLUS LCCI 3rd level in Accounting (applies to High School graduates from Cyprus)

Applied Knowledge Exams

i.e. AB, MA, FA

Three GCSEs and two A Levels in five separate subjects including Maths and English or their equivalent.

Applied Knowledge Exams

i.e. AB, MA, FA
A non-relevant university degree

Applied Knowledge Exams

i.e. AB, MA, FA
University degree in Accountancy

Applied Skills Exams or Strategic Professional Exams

depends on specific degree exemptions
University degree in a relevant field (e.g. Finance, Management, Business Studies, Economics, Law, etc.)

Applied Knowledge or Skills Exams

depends on specific degree exemptions
CAT qualified

Applied Skills Exams

i.e. LW, PM, TX, FR, AA, FM
Foundations in Accountancy (FIA) Diploma in Accounting and Business Applied Skills Exams i.e. LW, PM, TX, FR, AA, FM


None of the qualifications above

Diploma in Accounting (3 papers) of the FIA qualification or the CAT (9 papers) and then move on to ACCA Skills Exams

i.e. LW, PM, TX, FR, AA, FM

You will be exempted from the first three ACCA knowledge papers


If you have studied other relevant qualifications you can then claim exemptions from the ACCA Applied Knowledge and Skills Exams (a maximum of nine papers can be awarded). You could also claim additional exemptions even if you have completed additional qualifications after registering as a student with the ACCA. You can apply for exemptions at any time.

To claim exemptions you will need to have official proof of your qualifications (e.g. transcript, award certificates) so as to submit them with your initial registration. If your documents are not in English, then ensure that you officially translate them before submitting them to the ACCA. Both the original language documents and the English translations are required for claiming exemptions.

Exemption fees: You will need to pay a fee for each paper ACCA awards an exemption for. Exemptions are charged at the early exam entry fee.

Be aware: exemptions based on your previous academic / professional qualifications could create problems to your remaining ACCA exams, due to the following reasons:

  • You have covered the relevant topics at your academic / professional qualification some time ago and you have forgotten them
  • Fundamental changes in the subject content may have taken place.


We advise our students to contact us so as to offer advice on how to cope with the above issue.