What exam certificates are awarded for the ACCA Qualification?

Students are awarded:

  • Certificate of Achievement
    Students are awarded a Certificate of Achievement if they achieve a pass mark of 85 per cent or above for individual passes in Papers F1, F2 and F3.

  • Diploma in Accounting and Business
    Students are awarded the Diploma in Accounting and Business when they have successfully completed Papers F1, F2 and F3 (at least one of which must have been sat and passed on or after December 2011), plus completion of Foundations in Professionalism. Students who obtain full exemptions will not be awarded the Certificate.

  • Advanced Diploma in Accounting and Business
    Students are awarded the Advanced Diploma in Accounting and Business when they have successfully completed Papers F4-F9 (at least two passes are required, one of which must have been sat on or after June 2011), plus completion of the Professional Ethics module. Students who obtain full exemptions will not be awarded the Certificate.

  • Professional Level Certificate
    Students are awarded a Professional Level Certificate when they have successfully completed all of the exams in the Professional level of the ACCA Qualification (P1 to P3 and any two of the Options papers from P4, P5, P6 and P7).

I am an ACCA Affiliate; can I use the ACCA letters after my name?

You may refer to yourself as having ACCA affiliate status but may not use the designatory letters after your name or refer to yourself as an ACCA member in any context. Affiliates who do so may be liable to disciplinary action. This is important to safeguard the reputation of ACCA and its members.

How do I re-register?

There are two methods by which you can resume your studies.The quickest way to re-register is to contact ACCA Connect and make payment over the phone; this will allow you to be re-registered instantly.

Alternatively, you can complete a re-registration application form and return it to ACCA by post or fax – please be advised that we cannot accept an email version of this form for payment security reasons. Your application will be processed within 10 – 15 working days upon receipt of the completed form and supporting documents. Please contact your local office or ACCA Connect to request the re-registration form.

You will need to pay a fee to re-register, which will be the same as the initial registration fee and any fees that were outstanding when you left the register. Unfortunately if your account is suspended, you will be unable to make an online payment through myACCA.
Whether you are applying for re-registration by submitting the re-registration form or by phoning ACCA Connect, you will be required to supply your previous ACCA registration number.

Please see the Related Links at the top left of this page for the link to contact ACCA Connect.

What types of qualification does ACCA award exemptions to?

We award exemption to qualifications offered by educational institutions worldwide. Some examples are:

  • Certificates and diplomas (awarded by recognised institutions)
  • Foundation degrees
  • Bachelor degrees
  • Postgraduate qualifications
  • Professional qualifications

When can I apply for exemptions?

You should apply for exemptions when you first register as a student with ACCA.

If you have gained additional qualifications since you first registered as a student and believe you may be eligible for further exemptions, you can apply for these at any time. You can send copies of your educational documents by post or fax, or email a scanned copy of these documents to ACCA at students@accaglobal.com.

Please be aware that you should wait until your exemptions have been confirmed as awarded before committing to any course of study. ACCA will not be held liable for any fees incurred for changes to tuition or study materials where the award of exemptions has not been confirmed in advance.

What documents do I need to submit with my application for exemptions?

  • You must send official proof of any qualifications you already have or are studying for along with your registration form so that we can assess if you are eligible for exemptions. Please submit copies of academic transcripts or award certificates as evidence.
  • Any documentation which is not in English must be officially translated before submission. Official translations must be stamped and signed by the translator.

Please ensure that original documents are not submitted with your application, as ACCA cannot take responsibility for the return of irreplaceable documents. You can email a scanned copy of your documents to ACCA at students@accaglobal.com.

Why did I not receive the exemptions I expected?

Our assessment of students’ qualifications takes into account a number of variables, which may cause students with similar qualifications to be awarded differing levels of exemption. These variables include:

  • the institution or campus where studies were undertaken
  • the type of qualification that was awarded
  • the programme of study undertaken
  • the subject major stated on the completion certificate, transcript or other documents
  • the modules studied during the course of the qualification
  • the year studies were commenced or completed
  • the date students registered with or claimed exemption from ACCA.

To find out what exemptions are available for the qualifications that you hold, please consult ACCA’s exemption enquiry database in the first instance.

Can I take the ACCA Qualification exams in any order?

You can attempt up to a maximum of four papers per examination cycle.  There are two examination cycles per year: 1 February to 31 July and 1 August to 30 January.

Papers must be taken in line with the following module order.  You can attempt the papers within each module in any order.  However, as the syllabus has been developed to progress educationally in the order presented, ACCA recommends that papers within a module are taken in order.

  • Knowledge (F1-F3) – available by computer-based exams (CBE) or paper-based format
  • Skills (F4-F9) – available by paper-based format
  • Essentials (P1-P3) – available by paper-based format
  • Options (P4-P7) – available by paper-based format

For example, you can take F3 before F1 and F2, but you must complete all three exams before taking F4.

If your status allows you to enter for papers across modules, please remember that you must complete the papers in order and enter for outstanding papers in your current module if you wish to enter to sit papers in the next module.

For example, you may have already passed papers F1 and F2.  You can enter for papers F3 and F4 at the same time, but you would not be allowed to only enter for F4.

From September 2015 we are making changes to the Progression rule which will allow students to enter the Essentials and Options (P1-P7) papers in any order.

How many exams can I take at each exam session under Foundations in Accountancy?

There is no restriction to the number of exams you may attempt, allowing you to choose to sit as many or as few papers as you like at each exam session. You are, however, recommended to attempt a maximum of four papers in each six-month period.

Can I still sit my exams if I miss the standard exam entry closing date?

If you are a registered student and have missed the standard exam entry closing date, you can still use the late entry facility via myACCA.

The late exam entry facility is only available via myACCA for students who have not already entered for the exam session.  During the late exam entry period no exam entries can be amended (irrespective of when the entry was made).

I would like to change my exam entry on myACCA, is this possible?

Yes.  Via myACCA you can make amendments to existing exam entries up until the standard entry closing date – including withdrawing an entry, changing exam centre, variant papers or entering for more exams.

How do I change my tax and law variant entry option?

If you wish to change your tax and law variant papers please remember to do so by before the standard entry closing date ahead of the exam session you’ve entered for.  You can change your variant papers through myACCA.  Please note that your choice of tax variant will determine the choice of accounting and auditing standards available to you. Any changes to the current variant papers will be detailed here

When will I be able to download my Examination Attendance Docket?

Dockets will be available to download from your myACCA account approximately two weeks after standard exam entry closes.

How do I get a duplicate Examination Attendance Docket?

Dockets will be available to download at any time from your myACCA account approximately two weeks after standard exam entry closes.

What do I need for entry to the examination?

Please ensure you have your Examination Attendance Docket and official photographic identification, such as a passport, driving licence or national identity card, with you at the exam centre.  These will be checked during the exam to verify your identity.  If you are unable to prove your identity your candidate answer booklet(s) may not be marked.

Please note that you are only permitted to attempt the paper(s) shown and chosen by you. You can only attend the examination centre shown.

If my name on myACCA account is different (nickname/English name) to that on my ID, will this affect me?

The name you have registered on your myACCA account should match that indicated on your official identification. In such cases, the photograph on your official ID could be used to help verify your identity. It would, however, be advisable to update your student record for future sessions.

What happens if I forget to take my docket?

If you forget your docket on the day of your exam, you will be issued a new one by staff at the exam centre.

When will we introduce four exam sessions per year?

We are pleased to say that from March 2016 we will be running four exam sessions a year at all our listed exam centres across all markets.

Why are we introducing four exam sessions a year?

We are increasing the flexibility and choice of when you can sit exams because current students told us this is what they wanted.

Increasing the number of exam sessions available gives you more choice when it comes to fitting exams around your life and working through the qualification at a pace that suits you.

You’ll have a better chance of success by spreading your studies over the additional sessions, potentially allowing you to study for additional exams each year and providing the opportunity to take resits earlier.

What exams will be available at each session?

All exams presently offered in paper-based format will be available during the June and December exam sessions. During the March and September exam sessions no FIA, IFRS, F1–F3 and limited variants will be available.

Remember, the majority of these exams are available as on-demand computer based exams, which offer even greater flexibility and convenience.

We will also be reducing the timetable from eight days to five days so we can publish exam results sooner.

This means I can now enter for two exam sessions at the same time. Why should I do this and how does it affect the progression rules?

You can now be entered for two consecutive exam sessions at the same time, meaning you can take advantage of the cheapest exam fees for both sessions and be able to plan your studies in advance.

During exam entry, you’ll have the option to enter for one of or both of the next two available sessions. To enter for both exam sessions, you will complete two exam entries.

If you enter for two upcoming exam sessions at the same time, progression rules will look across both exam entries and treat them as one.

For example, you could enter for F8 and F9 for the December session and P1 and P5 for the March session at the same time. Once both entries have been accepted, any subsequent results from the first session will not affect the exam entry for the second session.

What are the important dates for the new exam sessions?

As a result of introducing additional exam sessions a year, we are changing our exam calendar dates. For the early, standard and late exam entry deadlines, and other key dates for the upcoming sessions, please visit the important dates section.

How many exams can I take at each exam session?

You will still be allowed to enter a maximum of four exams per exam session and a maximum of eight different exams each calendar year. For more information on these rules and how they impact CBE exam cycles, please visit the exam progression rules section.

How long do I have to complete the exams?

For more information on rules relating to how long you have to complete the ACCA exams, please visit our time limit page.

What happens if I forget my photographic ID on the day of my exam?

You are required to bring an official means of your identity to the exam, such as your passport, driving licence or national ID card. If you forget your ID, you will be required to return to your centre before the end of the exam session with appropriate ID.

What happens if I arrive late for my exam?

If you are up to an hour late for the exam, you will still be allowed to enter the exam hall, although no extra time will be awarded. However, the supervisor will not allow you to enter the hall if you arrive more than an hour late.

If something happens at the exam centre that affects my performance, can I make a complaint?

ACCA makes every effort to ensure that you sit the exams in the best conditions possible. However, should you need to make a complaint, please contact the exam supervisor during the exam in order that everything possible can be done to rectify the situation.

If you feel that the situation has affected your performance, please inform ACCA directly by submitting details of your complaint via the Exams section of the myACCA portal.

If something happens at the exam centre that affects my performance, can I make a complaint?

ACCA makes every effort to ensure that you sit the exams in the best conditions possible. However, should you need to make a complaint, please contact the exam supervisor during the exam in order that everything possible can be done to rectify the situation.

If you feel that the situation has affected your performance, please inform ACCA directly by submitting details of your complaint via the Exams section of the myACCA portal.

You must contact ACCA with details of any complaint within one week of the last examination in the session concerned, in order for the situation to be investigated and taken into account in the results process.

For more information, please visit our Important Dates section.

What happens if I enter an exam and then can no longer take it?

You can amend or even withdraw your exam entry up until the standard exam entry closing date for that exam session. We can then either arrange to refund the exam fee to you or hold the money on your account for payment for the next exams you take.

It is not possible to withdraw an exam entry made after the standard exam entry closing date. After this closing date, your examination entry fees are not refundable or transferable.

If you are unable to sit an exam that you have registered to sit, you will be marked absent. This will not affect the marks of other exams you may have entered to sit and you can sit the exam you missed at the next available paper-based examination session. Alternatively, if the exam you intended to sit is available in computer-based format, you can sit the exam at an approved CBE Licensed centre.

Exam questions were not answered in order. Will this be a problem?

Students are not required to answer the questions in a particular order. All of your answers will be marked.

Can I leave the exam centre if I finish early?

You are not permitted to leave the hall permanently until the end of the examination.

ACCA examinations are operated at the same time across 5 different time zones. The integrity of the examinations can only be protected if all students remain within the centre for the full duration of the examination, thus removing the risk of exam content information being passed to students sitting elsewhere in the world.

What can I do if I think that my results are incorrect?

ACCA has a range of procedures in place to ensure that the exam results issued are correct. However if you feel that your result does not reflect your performance, you may request an administrative review in the following circumstances:

  • you believe ACCA’s procedures have not been properly applied in arriving at your mark
  • you were present at the exam but have been issued an absent result
  • you were absent at the exam but have been issued a result.

A review may not be requested on the grounds of disagreement with the marker’s academic judgment.

If you would like to request an administrative review you can submit your request using our online service at myACCA.

What do I need to do to be awarded the BSc degree?

To be awarded the BSc (Hons) in Applied Accounting you must:

  • be registered with Oxford Brookes University ie have opted in to the BSc degree scheme and hold a suitable English language qualification before passing any of the three ACCA Fundamentals papers, F7, F8 and F9
  • successfully complete all nine Fundamentals level papers
  • complete the ACCA Professional Ethics module
  • complete and pass the Oxford Brookes University Research and Analysis Project
  • To submit the Research and Analysis Project in the May and November submission periods, please refer to RAP submission dates

The degree must be completed within 1 years of your initial registration onto ACCA’s professional qualification.

Log on to myACCA, to find out if you have opted in to the degree scheme and whether you are eligible to do so.

For further information about the BSc degree, please click on the link in the Related links box in the top left-hand corner of this page.

Why am I not eligible for the Oxford Brookes degree programme?

If you are not eligible for the degree programme, then it will be for one of the following reasons:
You enrolled with ACCA before the BSc (Hons) in Applied Accounting degree was introduced.

  • When the degree programme was introduced in 2000/2001, all eligible registered students were asked to opt into the degree scheme by November 2001. Any student who did not do so would have been automatically withdrawn.
  • If you registered with ACCA prior to November 2001, have yet to complete Papers F7 toF9 and are within 10 years of your initial registration date, please contact ACCA Connectto opt into the degree programme.You ticked the box on your ACCA registration form stating you did not wish to join the Oxford Brookes University degree programme.
  • If you are yet to complete Papers F7, F8 and F9, you may opt back in to the BSc degree by contacting ACCA Connect.
  • If you have already passed any of Papers F7, F8 or F9, then unfortunately it is now too late to opt back into the degree programme.
  • If you hold exemptions for any of Papers F7 to F9, then you may contact ACCA Connect to forfeit these in order to remain eligible. Once you have forfeited your exemption, you cannot reverse this decision.
  • If you are exempt from any paper from F1-F9 based on a qualification more than 10 years old, you would be required to forfeit all of the exemptions in order to opt in to the degree programme.You do not hold a suitable English language qualification.
  • If you successfully completed Paper F4 on or before June 2014 this will be acceptable proof.
  • If you have not completed Paper F4 by June 2014 then refer to the pdf document below for alternative ways you can demonstrate you English proficiency.
    You enrolled with ACCA over 10 years ago.
  • The BSc (Hons) in Applied Accounting degree has a 10-year deadline starting from a student’s initial registration date with ACCA. If this has expired in your case, we regret that you are no longer eligible to complete the degree with us.

If you wish to enquire about your eligibility to complete the BSc degree, please contact ACCA Connect. Please include your ACCA student registration number in any correspondence.

Can I apply for Oxford Brookes after I have registered?

Students can opt in to the Oxford Brookes BSc degree after they have registered. However, they must do so before attempting papers F7, F8 and F9 and hold a recognised English language qualification.

How will I be able to work out my Oxford Brookes degree classification?

The BSc degree classification will be based on both:

  • the ACCA average mark determined from the exam marks in the Fundamentals Skills papers (F4–F9)
  • the grade achieved for the Research and Analysis Project.

The ACCA average mark will be calculated by taking the numerical average of the marks achieved in the Fundamentals Skills papers (F4–F9) that you have sat and passed.

Where the calculated average mark is not a whole number, the calculated average will be rounded up or down accordingly. If you have been given an exemption from any of the three papers F4–F6, no mark is available and so will not be included in the calculation of the ACCA average mark.

The class of degree for each combination of ACCA average mark and Research and Analysis Project grade is shown below.


What is my status if I have passed all my exams but have not yet completed the PER?

To become a member of ACCA and qualify as a professional accountant, you must pass all the exams, successfully complete the Professional Ethics module and complete the PER.

You cannot apply for membership until you have completed all three components.

What do I have to do to complete the practical experience?

There are three components to the PER:

  • completing three years’ employment in an accounting or finance-related role or roles
  • achieving nine Essentials and at least four Options performance objectives to the satisfaction of your workplace mentor
  • recording and reporting your PER progress through the online My Experience

Further information on the PER can be accessed within this section and from the ‘Related links’.


FAQs : Gaining Experience

Can I use work experience gained before commencing the ACCA Qualification?

Yes. You can use experience from previous job roles (before or after registering as an ACCA student) to help you claim a performance objective. There is no specific time limit.

However, the qualified person who supervised your work at that time must be able to review and sign-off the answers to your challenge questions.

Also, as the profession continually evolves, consider carefully if experience gained more than five years ago is still relevant.

Can lecturing experience count towards my PER?

Yes. Up to 12 months’ lecturing experience can count towards meeting the PER. The lecturing experience must be at a minimum level equivalent to the Fundamentals level of the ACCA Qualification and cover basic accounting, business studies and finance-related subjects.

I am currently studying. Is it possible to use a work placement or internship towards the PER?

Yes. You can use experience gained at either a work placement or internship if the work experience was relevant and provided sufficient breadth and depth to contribute towards achieving performance objectives. This experience must also have been properly supervised.

Can I use experience gained in a part-time or temporary position towards the PER?

Yes, provided that the work experience is of sufficient breadth and depth to contribute towards achieving performance objectives and is properly supervised.

However, you may find that experience gained in a part-time or temporary position does not allow you to achieve many performance objectives and may not provide sufficient opportunities for career development.

Also, work experience gained on a part-time basis can only count towards the PER for membership on a pro-rata basis. Therefore, wherever possible, it is advisable to obtain full-time work experience* that is relevant, supervised and meets the PER.

*As a guideline, ACCA considers full-time work experience to be 140 hours per month. 1,540 hours of part-time work equates to 12 months of full-time work experience. This discounts annual leave etc.

Is it better to get your work experience in a small or large organisation?

As long as you are in a relevant accounting or finance role, the PER can be achieved in all sectors and sizes of organisation. Once in a relevant role, the first thing you need to do is find a workplace mentor you can work with to achieve your PER.

Can I gain my practical experience from different countries?

Yes. You could start your qualification in one country and complete it somewhere entirely different – many ACCA trainees do. PER is completely transferable – across organisations, sectors and geographical locations.

To support trainees around the world, we have a network of national offices providing support and information for trainees including, in many cases, national websites.

How do I get the range of experience needed to achieve the performance objectives?

Ideally, you should have a job where most of your time is spent on activities and tasks related to accounting, finance, audit and assurance, or in other related technical areas such as taxation, insolvency and forensic accounting.

If your role or organisation does not offer sufficient opportunity to achieve your performance objectives you have a number of options.

You can use experience from previous roles to help you claim a performance objective, including experience gained before registering with ACCA. The qualified person who supervised your work at that time must be able to review and sign-off the answers to your challenge questions.

You may start in a junior role where your exposure to different work activities is limited but you should aim to gain more responsibility and accountability over time. Examples include when:

  • you are promoted
  • your job changes in some way.

Other ways that you may be able to gain experience in a current role is through job rotations, secondments, project work, workshops, job shadowing, and on-the-job training. Or you may consider moving to a different organisation to allow you to take on increasing levels of responsibility and accountability.

You can also achieve performance objectives outside of your employment. For example, you may act in a voluntary capacity as treasurer to a club or society.

To make progress, you should actively plan your career, setting yourself goals which should include the types of jobs you would like to do. Take a look at our Competency Framework to help you plan, which can be accessed from the ‘Related links’ section of this page.

Do I have to work for an organisation that has been approved by ACCA?

No. You do not have to obtain your practical experience in an organisation which has been approved by ACCA. Although there are advantages to achieving your PER if you do work for an ACCA Approved Employer.

Information on the Approved Employer programme can be accessed from the ‘Related links’ section of this page.



After completion of my studies, do I have to work in every employment sector in order to gain the necessary practical work experience?

No. ACCA trainees can chose to work in any business sector or combination of sectors to gain their PER, providing they work in a relevant role and are able to get the range of experience required to achieve the performance objectives.

I am self employed. How can I achieve my PER?

In order for work experience to count towards the PER, it must be supervised and verified by a suitably qualified person. While trainees can provide basic book-keeping and certain other services direct to the public, this cannot constitute ‘approved accountancy experience’ and therefore may not count towards the PER.

However, basic bookkeeping and other accountancy work undertaken under supervision (eg on a sub-contract basis) may count towards the PER.

Who can be my workplace mentor?

Your workplace mentor should be someone with whom you work closely, who knows the type of work you are doing now, and who also knows the quality of your work. Ideally this will be your line manager or the person to whom you report on particular projects or activities.
Your workplace mentor should be a qualified accountant recognised by law in your country and/or a member of an International Federation of Accountants (IFAC) body.

If your workplace mentor isn’t qualified, or you work for a small organisation and are the most senior finance person in the organisation, or your organisation does not employ a professionally qualified accountant who can act as your workplace mentor, then you will need to find someone else who can be your workplace mentor or Training Supervisor.

Read the section entitled ‘The Training Supervisor Role’ if you think this describes you.

How do I apply to become a member of ACCA?

We will invite you to transfer to membership as soon as your records indicate that you are ready.

This will be as soon as you have:

  • completed the Professional Ethics module (where required)
  • recorded 36 months’ relevant experience in My Experience record
  • and either answered the challenge questions for 13 performance objectives (all nine Essentials and any four Options) and had these signed off by your workplace mentor


  • can confirm your employer has granted you a Performance Objective exemption because they are an ACCA Approved Employer – trainee Development stream, holding Gold or Platinum level.


  • you have ‘banked’ your complete and signed-off Student Training Record (STR). Please keep your contact details up to date so that we can get in touch as soon as you are ready to transfer to membership.

If you think that you are ready now, you can still apply for membership by downloading and submitting the application form (please see the Related documents section at the bottom of this page) – you do not have to wait to receive an invitation from us.

Alternatively, you may wish to apply for ACCA membership online via your myACCA account.

How long will it take to process my application?

You will be transferred to membership approximately 12 working days after we receive confirmation of your acceptance – subject to the next available membership committee meeting.

Membership applications are normally processed within four weeks of receipt. We will contact you during this period should we require any further information.

To quality assure the practical experience requirement (PER) process and protect the integrity of the ACCA Qualification, we carry out PER audits. You will be notified if you are selected for a PER audit as this may result in your transfer to membership being delayed. We would like to thank you in advance for your cooperation on this.

Has ACCA formed mutual recognition agreements with any other accountancy bodies?

Yes. We have formed mutual recognition agreements with several bodies including the Certified General Accountants Association of Canada (CGA Canada), The Hong Kong Institute of Certified Public Accountants (HKICPA), The Malaysian Institute of Certified Public Accountants (MICPA) and the Institute of Singapore Chartered Accountants (ISCA).

For further information on mutual memberships, please click on the link in the Related Links box in the top left of this page.

Where can I check the progress of my membership application?

Log into myACCA and click on the ‘Track the progress of your application’ link.

I have recorded my experience using the student training record (STR). What should I do now?

When you are ready to apply for ACCA membership or when have you been invited to transfer to membership, please submit a copy (not originals) of your Student Training Records (STRs) to us for review. These will be used to verify that you have completed the practical experience necessary for ACCA membership.

When will I receive confirmation that my membership application has been successful?

Successful applications are reported to ACCA’s committee members once a fortnight. Following this meeting, you will be sent a welcome pack including a congratulatory letter, a membership information booklet, a copy of our rulebook (CD format) and an invoice for the membership admission fee.

When will I receive my ACCA membership certificate?

Membership certificates are officially sealed at the meeting of ACCA Council members. ACCA Council meets five times a year (dates vary). Certificates are sent out after each meeting.

When will I achieve fellowship status?

Members will be awarded fellowship after five-years’ continuous membership and full participation in continuing professional development. Fellows are entitled to use the letters FCCA after their names. Certificates are prepared and dispatched automatically to members; a formal application is unnecessary.

What is the Professional Ethics module?

Students are required to complete the Professional Ethics module as part of their ethical development. The module gives students exposure to a range of ethical perspectives and includes several self-tests which require them to reflect on their own ethical behaviour.

Why do students have to complete the Professional Ethics module?

Professional values, ethics and governance are essential skills needed for accountancy as the profession moves towards strengthened codes of conduct, regulation and legislation.

The aim of the Professional Ethics module is to help students develop ethical knowledge, sensitivity and judgement which can then be applied in the exams and the workplace.

Professionalism and ethics are covered in parts of 11 of the 16 exam papers – including all papers at Professional level – and through the achievement of all the performance objectives. There is a strong emphasis on professionalism and ethics in Paper P1, Governance, Risk and Ethics.

All students are required to complete the Professional Ethics module before they apply for membership.

When do students have to complete the Professional Ethics module?

Students are given access to the Professional Ethics module when they have completed the first three exams of the ACCA Qualification (F1 – Accountant in Business, F2 – Management Accounting and F3 – Financial Accounting), although it is recommended that students take the module at the same time as, or before, attempting Paper P1 – Governance, Risk and Ethics.

Although students can take the module at their own convenience, it must be completed before they apply for ACCA membership.

How do students access the Professional Ethics module?

Once students are eligible to take the Professional Ethics module, they will be given access to it via a link on myACCA. Students have the option to complete the module online or by a mobile version for an MP3 or MP4 player, a Blackberry or an internet-enabled mobile phone. More information is available from myACCA.

If students do not have internet access, they can contact ACCA Connect  to make alternative arrangements.

How long will it take to complete the Professional Ethics module?

Students can work through the material at their own speed and take as much or as little time as they need.  The average user takes about three and a half hours to complete the module. The speed of their internet access and their familiarity with the English language may affect how long it takes them.

Since this is a reflective module consisting of nine units, we encourage students to work through one or two units at a time, think about the material, then go back and work through a few more units.

Students can re-access the module at any time. We encourage students to return to the module throughout their training in order to maintain their awareness of professional ethics. It may be particularly useful to do so during preparation for the professional level papers and while gaining their practical experience in the workplace.

Is there a pass mark for the Professional Ethics module?

There is no exam for the Professional Ethics module; therefore students cannot fail it. There are a series of self-tests for students to complete, designed to encourage them to reflect on what they have learnt. Students will then record what they have learnt in a learning statement.

Is there a pass mark for the Professional Ethics module?

There is no exam for the Professional Ethics module; therefore students cannot fail it. There are a series of self-tests for students to complete, designed to encourage them to reflect on what they have learnt. Students will then record what they have learnt in a learning statement.



What are the entry routes?

CIMA is the natural progression for people with finance and business degrees. The great news is that there are many employers who will sponsor you to study the CIMA Professional Qualification – and if you have already studied a relevant degree or qualification, you may be entitled to exemptions from some CIMA exams.

However, you don’t need a relevant degree to start your CIMA studies. Graduates in other disciplines start by studying the CIMA Certificate in Business Accounting, which gives them a solid grounding to then progress to the CIMA Professional Qualification.

What is management accountancy?

Management accountants don’t fit the stereotype of number-crunchers. In fact, quite the opposite. Chartered management accountants are at the heart of all strategic decisions that are key to business success. They work out how much and how many, and get results by looking at trends and behaviour. Ever wondered who decides on the price per song on iTunes and how? Or why festival tickets work out more expensive for one day than the whole weekend? Management accountants operate in all types of organisations, often having top jobs, with many going on to run their own businesses.

Is there a list of CIMA members?

Yes, there is an online list of members. It is only available to members and is located in the member information section. You will need your MY CIMA login details to see the list.

Does CIMA have a fee arbitration scheme?

CIMA does not have a fee arbitration scheme in place and cannot get directly involved in cases or grievances between a member and/or registered student and their employer or client.

What is CIMA’s policy on becoming incorporated? How do I set up my own business?

CIMA has no policy on whether a practice should be incorporated or not. If members wish, they may set up a practice company instead of a partnership or acting as a sole trader.

Companies House offers guidance booklets setting out all of the requirements and procedures for setting up a company.

For company formation, go to the Yell.com website and search for ‘company registration agents’ which should bring up details of 60 or so companies that can help. Some offer off the shelf companies and some offer a company formation service. You can also look at websites and compare offerings before making contact.

When setting up as a limited company, members must ensure they go through the correct procedures with regard to the Business Names Act 1985, registering for VAT with the Inland Revenue and checking with Companies House etc

Please visit our creation and winding up of companies page for more information.

What do I do if someone is falsely claiming to be a CIMA member or student?

At CIMA, we take very seriously any details we receive about individuals falsely claiming CIMA membership or misrepresenting their status in any way.

This could involve individuals claiming to be members of CIMA and/or utilising the letters ACMA and FCMA after their name.

You should obtain as much information and evidence of your suspicions as possible and try to ensure that the person you suspect is indeed not a CIMA member or registered student.

Any suspicions should be put into writing along with any evidence you have obtained and emailed to prof.standards@cimaglobal.com or forwarded to:

Head of Professional Standards
The Helicon
One South Place
United Kingdom

Can CIMA help me in a dispute with my employer?

CIMA does not advise or get involved in disputes between employers and employees.

You should ensure that you are complying with the CIMA code of ethics at all times.

Further information on your rights as an employee is available from the Department of Trade and Industry and your local Citizens Advice Bureau.

For low cost advice on any aspect of UK law, members can free phone LAW Express as part of their member benefits.

Can I use the CIMA logo to promote my services?

CIMA’s logo is only available for use by those who have an affiliation with CIMA and are so authorised to use it (such as accredited training partners or careers advisors).

No member or student is permitted to use the CIMA logo for their benefit, such as a business website or promotional stationery.

The only CIMA logo which is authorised for use in a business context is one designed specifically for CIMA members who work in practice and who have successfully been awarded a CIMA practising certificate.

Why has CIMA revised the syllabus?

The changes that we have made to the syllabus and assessment methods are the result of thorough research with finance professionals and employers worldwide.

We captured all the major competency requirements and used our CGMA Competency Framework to:

  • Determine the changes to the syllabus so that CIMA can provide the business skills employers have requested
  • Update the assessment so we can test key competencies to the global standards employers require

    The CGMA Competency Framework has ensured we understand the knowledge and skills the business world is seeking. We firmly believe our competency-based syllabus meets employer needs.

Will the old textbooks or study resources (for example CIMAstudy.com modules) still be relevant for the 2015 syllabus / assessments?

When will I get the results of my objective tests and case study exams?

For the objective tests, provisional results are available shortly after the exam. Feedback about your exam performance will be available in your MY CIMA account approximately 48 hours after you have completed your exam. You will receive an email notification as soon as your result and the feedback is uploaded.

The case studies are human marked and you will receive your results approximately five weeks after the exam.

If I fail my objective test assessment, how soon can I re-sit?

You can re-sit your assessment from 48 working hours after you last sat it. We suggest that you focus on the feedback given to you with your result and make sure that you are competent in your weak areas before re-sitting.

You will need to re-book your assessment so it may depend on availability at your chosen exam centre.

When will I get the results of my objective tests and case study exams?

For the objective tests, results are available shortly after the exam and there is feedback regardless of whether you have passed or failed. For students who fail, the feedback focuses on topics that need more work before re-taking the exam.

The case studies are human marked and you will receive your results approximately four weeks after the exam.

Will the objective test assessments (90 minutes long) be easier than the traditional paper based exams (180 minutes)?

The objective tests focus on levels one, two and three of the CIMA hierarchy of verbs. However they also test levels four and five, especially at the management and strategic levels. Therefore you can be expected to be tested on knowledge, comprehension, application, analysis and evaluation in these objective tests.

The intuitive testing software has a range of question types and will enable us to test technical competency across all syllabus areas. Therefore we can test more within a shorter time period.

How can I do answer planning, during the exam, without pen and paper?

Answer planning is important in any examination as it will help you organise your thoughts and present them logically. You will be provided with a scratch pad and an A4 white board and marker plan in the exam room, you can use these to make notes and plan your answers; hence you do not need pen and paper.

The electronic ‘scratch pad’ is built into the software, you will be able to access it at any point during your exam. You can drag the scratchpad across the screen and minimise it and your notes will remain on it.

Do I need to be able to type fast to do the new computerised exams?

The new assessments are not intended to be a test of your computing or typing skills and you do not need experience of any specific accounting or office software applications (except where this is specified in the syllabus content). The basic IT skills you have acquired using computers in your education, work or social life will usually be more than adequate.

What is the CGMA designation?

The Chartered Global Management Accountant (CGMA) is a global management accounting designation that recognises the unique role played by men and women at organisations around the world who combine accounting and financial expertise with strategic insight to guide better business decisions. Additionally, it recognises the management accounting experience and expertise of accountants in academia.

Created through a joint venture of the American Institute of Certified Public Accountants (AICPA) and the Chartered Institute of Management Accountants (CIMA), the CGMA designation recognises the competencies and expertise of management accountants who are leading the world’s most successful organisations, and teaching at universities around the world, preparing the management accounting leaders of tomorrow. It demonstrates management accounting expertise in such areas as leading strategically with management to make more informed decisions; helping organisations manage change, risk and uncertainty; protecting corporate assets; and promoting operational efficiency and effectiveness.

Who are CGMA designation holders?

CGMA designation holders are business strategists who apply non-financial, qualitative information along with financial analysis to understand all aspects of business. CGMA professionals may work in finance, or may put their broader business training to use across the organisation, often in the roles of Board Director, Chairman, CEO or CFO. CGMA holders are on the front lines of business and are responsible for helping businesses in a number of ways, including:

  • developing business strategy;
  • protecting corporate assets;
  • supporting the management of risk and uncertainty;
  • communicating with key stakeholders;
  • managing relationships – internal and external;
  • assuring high organisational integrity; and
  • making sound investment choices.

CGMAs are characterised by their discipline and commitment to sharpening their skills and adhering to a code of conduct and ethics. They understand and are committed to helping organisations correlate and understand financial and non-financial information across multiple functions so the business can maintain growth and perform more efficiently.

CGMA designation holders are trusted to guide critical business decisions and ensure strong business performance. CGMA designation holders also include the educators who conduct research in management accounting and related disciplines and accounting faculty who meet certain experience requirements. CGMAs in academia are recognised for their contributions to the profession, their research and industry experience, and for preparing students for careers in management accounting.

What does the establishment of the CGMA designation and the AICPA-CIMA joint venture mean for me as a professional?

Obtaining the CGMA designation means you are now part of an enhanced network of finance professionals and academics. The AICPA-CIMA joint venture creates a forum for promoting the value that management accountants can add to an organisation, boosting your career prospects throughout the world. CGMA designation holders are eligible for a number of benefits, including the cgma.org website, which hosts numerous AICPA-CIMA jointly-developed resources and content. In addition, by establishing the CGMA designation, the AICPA and CIMA are providing an additional way for members in business, industry, government and academia to further showcase their expertise in management accounting.

Why did the AICPA and CIMA create the CGMA designation?

The CGMA designation was created to increase the recognition of management accounting worldwide, to complement the U.S. CPA and help AICPA and CIMA members stand out as leading management accountants. CGMA designation holders benefit from the enhanced reputation and community of their CGMA peers and further develop their competencies with the publications, resources and tools available on cgma.org.

How much does the CGMA designation cost?

For AICPA members who are eligible, registration for the CGMA designation is $170 per year. Dual state CPA society-AICPA members receive a $50 saving, making the cost $120 per year.  CIMA members do not incur any extra expense for the CGMA designation.



What is the equivalency of ICM qualifications?

ICM courses can provide students with access to a number of levels of a degree programme – view ICM’s Qualifications Equivalency Table to find out more.
Every year, ICM graduates gain entry into universities in North America, the UK, the Republic of Ireland, Western Europe, the Far East, South East Asia and Australasia. For those wishing to study in the UK there are more than 100 different institutions to which they can apply. For the student, the choice of institution and the preferred country of study is wide and varied.

When will I receive my results?

It can take up to 12 weeks to mark, moderate and process your answer scripts from the date they are received by ICM.

What level is my qualification?

The UK National Qualifications Framework (NQF consists of 9 levels (Including “Entry” level, level 1, 2, up to level 9)
ICM qualifications are generally levelled as follows:-
– ICM Certificate = NQF level 4
– ICM Diploma = NQF level 5
– ICM Advanced Diploma = NQF level 6
– ICM Graduate Diploma = NQF level 6
– ICM Postgraduate Diploma = NQF level 7
In most cases, the NQF levels correspond to the European Qualification Framework (EQF) levels. Other national bodies have defined different levels, eg the Irish (NFQ)and Scottish (SCQF) frameworks are different and you should refer direct to their website for further details.

Who recognises ICM Awards?

ICM enjoys global brand recognition based on consistently high examination standards. The Awards are recognised and accepted by universities and employers around the world.

How long has ICM been operating?

The Institute of Commercial Management was founded by Dr Alistair Somerville Ford in 1979. For more than 30 years it has offered practical and progressive programmes of study coupled with unique membership opportunities to both students and business professionals.

Can I claim any subject exemptions?

It is possible, if you hold any recognised Award from another recognised Professional or Examining Board. Subject exemptions are granted on a subject-for-subject basis.

Please note that exemptions may not be applied for on Single Subject examinations, or from subjects which have already been undertaken on an examinations basis with ICM. If students consider themselves eligible for exemptions, all the appropriate supporting documentary evidence including the syllabi and certified copies of your certificates must be forwarded to ICM for presentation to the Exemptions Committee. Any exemptions which may be granted will be subject to students first registering as a Professional student and undertaking the remaining subjects of the course on an examination basis.

The Exemptions Committee would require the following documentation before processing an application from you:

  • An ICM Exemption Form – available from your ICM Approved Centre
  • The Exemption Form is located on the reverse of the Examination Entry Form for the relevant course
  • Certified copies of certificates
  • A copy of syllabi for the Award you hold
  • Full name and postal address
  • Name & address of the ICM Approved Centre at which you are studying

Upon receipt of your exemption application, your request would be assessed. As soon as the Exemptions Committee have made a decision, you will be advised in writing. You should always enclose a covering letter with your documentation and ensure that you have provided us with your current postal address.

Can I get my exam results online?

ICM does not post students’ exam results online. It can take up to 12 weeks to mark, moderate and process your answer scripts from the date they are received by ICM.
Your result documentation will be sent to your ICM Approved Centre for your collection.

Can I defer my examination to another exam series? / Deferrals?

There is a fee per subject should you wish to defer your examinations to another series. If you are unable to undertake your examinations, it is essential you advise ICM before the appropriate examination date, otherwise the full standard entry fee (or appropriate fee relating to the level of the course you are studying) will be applicable. Should you be deferring through ill health, you will need to attach a copy of your medical certificate to the new entry form. Please note you may only defer examinations on one occasion and thereafter you will need to pay the full entry fee relating to the course for which you are entered. (Please refer to our Fees page for the current deferral fees.)

Examination grades

Grade A – Distinction 70% and above
Grade B – Credit 60% to 69%
Grade C – Pass 50% to 59%
Grade D – Marginal Pass 40% to 49%
Grade F – Fail 39% and under

Should students re-sit any examination to improve their previous grade, please be advised that the latest grade obtained will stand.



Where it all began?

LCCI qualifications have been offered internationally for over 100 years, and originally were developed by the London Chamber of Commerce and Industry (LCCI) to address the need for reliable, high quality standards across international workforces. That need is even more present today, and LCCI qualifications continue to meet it – providing internationally recognised standards in a range of professions to learners across the globe.

Find out about the LCCI family of business-related qualifications, where they fit, what they’re worth, and what you can go on to do once you’ve achieved them.

What qualifications are available?

LCCI is a flexible qualifications programme with examinations at various levels, enabling learners to enter at the level that’s most appropriate for them. Diplomas and Group Awards are also available to allow learners to add to their marketable skills and, in many cases, receive professional status.

The subject areas covered by LCCI qualifications are:

  • Financial and quantitative
  • Marketing and customer service
  • Business, administration and IT
  • English language

Find out more about LCCI qualifications

Why Pearson LCCI international qualifications?

All Pearson qualifications are designed to allow seamless progression, whether that’s between qualifications or on to further education or employment.
With the help of our LCCI centres, LCCI qualifications have become the first choice for ambitious professionals all over the world – from junior to management levels.

Widely regarded by employers for their practical focus on key business areas, LCCI qualifications are designed to give students flexibility, so that their learning can be balanced around existing commitments to achieve their goals. As such our centres provide essential support to our learners by offering our qualifications as single subjects or in combination to create a unique diploma with a variety of study modes.

Our qualifications can offer students the opportunity to progress directly to university or other professional qualifications (such as ACCA, CIMA or ICEAW) and are often listed as essential requirements by international employers.