Exemptions terms and conditions

By submitting your application for exemptions, you agree to and accept the following ACCA terms and conditions.

1. For context in this agreement, references to “you” and “your” means the student; and “we” and “our” means the Association of Chartered Certified Accountants (ACCA).

2. Detailed information about the exemptions available to you can be found at Exemption information for ACCA students | ACCA Global and it is your responsibility to understand the requirements prior to submitting your application.

3. On receipt of your exemption application, we will assess your eligibility for exemptions based on the qualification documents submitted and award you with the maximum exemptions available.

4. You accept that an exemption fee (the “Fee”) may be applicable. Where a Fee applies, you agree to pay the Fee within thirty (30) days, beginning from the day after the Fee(s) are applied to your myACCA account balance.

5. If you fail to pay the Fee in accordance with Section 4 above, you may be removed from the student register or prevented from entering exams.

6. Cancelling or forfeiting your exemptions

6.1 Subject to Section 6.2 below, you may forfeit or cancel the exemption(s) awarded by notifying us within fourteen (14) calendar days from the date that ACCA issues the exemption(s) awarded on your myACCA account. Cancellation requests are made by completing the form (Administration forms - students | ACCA Global) and submitting your request at Contact us student (accaglobal.com). Any Fees paid for the exemptions shall be refunded to your myACCA account. Cancellation requests received after the applicable fourteen (14) calendar day period will not be eligible for a refund or credit.

6.2 Cancellation/forfeiture of any exemption(s) awarded is not permitted if you have benefited from the exemption by entering for later exams that you would have not otherwise been eligible to enter, due to ACCA’s progression rules (this applies regardless of whether you subsequently sat or cancelled the exam) and any Fees paid for those exemptions are non-refundable.

6.3 If you intend to pursue the *Oxford Brookes BSc (Hons) degree in Applied Accounting and have received exemptions for the programme’s mandatory exam papers: Applied Skills examinations Financial Reporting (FR), Audit and Assurance (AA) and Financial Management (FM), you will be required to cancel/forfeit those exemptions and sit the exams. You must notify ACCA of your intention to forfeit the exemptions. If you decide to forfeit your exemptions in these circumstances, your request for a refund will be subject to the terms set out in Section 6.1. * Note that the Oxford Brookes BSc (Hons) degree in Applied Accounting programme ceases from 2026

6.4 If you are awarded exemptions and intend to apply for:

(a) an ACCA practising certificate and audit qualification in the UK (including Channel Islands and Isle of Man), Ireland or Zimbabwe in future, there are additional requirements which may impact your entitlement. Further information on the ACCA practising certificate and audit qualification criteria should be checked here (Apply for an ACCA practising certificate and audit qualification | ACCA Global) before claiming exemptions; OR

(b) an ACCA practising certificate and audit qualification in South Africa in future, there are additional requirements which may impact your entitlement. Further information on the ACCA practising certificate and audit qualification criteria should be checked here (ACCA practising certificate and audit qualification South Africa | ACCA Global ) before claiming exemptions. If you decide to forfeit your exemptions in circumstances set out in Section 6.4(a) or (b) above, your request for a refund will be subject to the terms set out in Section 6.1.

7. If you are awarded any exemption(s) in error (howsoever arising), we reserve the right to remove the exemption(s) and will notify you immediately if this exceptional incident occurs.

8. Exemption applications based on false documents or incorrect information shall be treated as null and void and if any exemptions are awarded in these circumstances, they will be cancelled and you may be removed from ACCA’s register. You will not be entitled to a refund of any Fees paid (if applicable) and ACCA’s decision is final. Conditional Exemptions

9. If you are applying for, or are awarded conditional exemptions, you agree to be bound by the terms and conditions under Sections 1 to 8 above and the additional terms set out in this Section 9.

9.1 Any conditional exemption(s) awarded by ACCA has an expiry date and a failure to convert the award to a full exemption within the required timeframe will result in the expiry of the awarded conditional exemption(s).

9.2 Subject to Section 6.1, any Fee paid for the expired conditional exemption is non-refundable.

9.3 On expiry of the conditional exemption, the relevant ACCA exam will appear and be available in your exam planner via your MyACCA account to enable you to enter into the exam, if you wish.

9.4 The expiry of any conditional exemption(s) does not prevent you from applying for full exemption(s). The exemption application fee will be waived if your conditional exemption(s) fee is paid in full.