ACCA Exemptions or Retake: What Should You Do?

By IIC Lakshya

13 Oct 2025

ACCA, ACCA Exams

ACCA Exemptions or Retake: What Should You Do?

Are you wondering about whether ACCA exemptions are actually helpful or if it's better to retake the papers? Is there a possibility of missing out on topics or content that might be present in the ACCA papers? This article shares the pros and cons of the ACCA exam exemptions. It will also guide ACCA candidates in making the decision.

Pros of Taking ACCA Exemptions

Before you decide whether you want to retake the ACCA paper or wish to apply for the ACCA exemptions, you can follow the factors. These factors inform us about the benefits of the ACCA exemptions and how the ACCA syllabus integrates effectively.

Faster Completion

You can access the higher-level papers by skipping the common papers from previous certifications and the present ACCA certification. Working professionals will have it easier, considering they can finish their certification much faster. They can effectively balance work and the ACCA preparations.

Avoid Repetition

If you are someone who has already studied Management Accounting or Financial Accounting in your prior certification, then you do not need to repeat the content materials you already know. This will save you time and help you pursue other aspects of the course.

Reduced Costs

Considering there are 13 ACCA papers, it will help candidates to save money if they can skip some papers. The registration and course fees will be saved for every paper you get as an ACCA exemption. Hence, reduced cost is another benefit of getting an ACCA paper exemption. If you want to learn about the available exemptions in the ACCA for working professionals, you can read the article.

Focus on Strategic Papers

As ACCA candidates receive ACCA exemptions, they have more time and energy to focus on other significantly important and strategic-level papers. This will help the candidates develop a thorough conceptual understanding and knowledge.

Cons of Taking ACCA Exemptions

Below are the factors that highlight the negative effects of ACCA exemptions. Working on the relevant topics when pursuing prior degrees, you might face new challenges with ACCA exemptions. You can learn about whether you can switch to ACCA after completing an MBA or a BBA. Below are the disadvantages of the ACCA exemptions.

Potential Knowledge Gaps

With the skipping of papers with ACCA exemptions, candidates might not develop a strong foundation in their course coverage. In higher-level papers, students might feel a gap in knowledge, especially with the preparation consists of skipping papers.

Not Suitable for Older Qualifications

If an ACCA candidate has done a qualification like CA or MBA a long time back and is working professional, it can be a little difficult for them to complete the ACCA qualification with ACCA exemptions. It is better to study and retake the exams, refreshing the knowledge for future professional growth.

Exemption Fees

Did you know that for every ACCA exemption you claim, there a fees? If you take too many ACCA exemptions, the fees can add up, leading to a higher expenditure. With these exemptions, you understand the ACCA course eligibility for students and professionals.

Employer Perception

A lot of employers might find too many ACCA exemptions in a candidate as a lack of deep knowledge and insight into the foundational, applied, and skills-based understanding. This ultimately leads to candidates being rejected due to their ACCA exemptions.

How to Decide

When you are planning whether to apply for the ACCA exemptions or retake the papers, there are certain factors that you might consider. The ACCA qualification helps in your career growth. The following are the factors that will help you in making a decision.

Look at Past Exams - you should look at your past exams and the papers that you are planning to skip. ACCA exam papers which you find difficult or feel that you need deeper knowledge, it is better to retake them for deeper knowledge.

Assess your Recent Knowledge - you have to assess your present knowledge; hence, if you have taken a qualification long back, you should revise. You should check the papers you think will be significant and accordingly take the exams that will refresh your knowledge.

Consider the Time Elapsed - it is important to consider the time elapsed between the previous qualification you have taken, like CA, MBA, CMA, or others, and the present ACCA course. It will help you understand and decide whether you should claim the ACCA exemptions or retake the exam papers.

Should you Take Exemptions in ACCA Papers?

In conclusion, if you want to claim ACCA exemptions, you have to consider your knowledge and deep understanding of the papers you want exemptions. Try to retake the papers you feel have been quite long and want to refresh your knowledge. Furthermore, ACCA exemptions do save time and money in the long run, but you have to consider the implications of the overall ACCA papers.

Frequently Asked Questions on Taking Exemptions in ACCA

Who earns more than ACCA?

A CA-qualified professional earns more than ACCA, but of course, it depends on location, experience, and role. Furthermore, in India, a CA commands a higher salary, while abroad, ACCA-qualified individuals earn more.

Why do so many people fail ACCA?

Many people fail the ACCA certification due to its rigorous requirements, expansive syllabus, and poor exam technique. Further, students lack conceptual knowledge and understanding, along with inadequate preparation.

In which country is ACCA paid the most?

There are various roles in which the ACCA qualification is quite valuable, and the highest salary is paid in various countries like the UK, Switzerland, Canada and the USA.

Is the demand for ACCA decreasing?

No, the ACCA certification and qualification is increasing in demand in India and abroad. The knowledge and the skills catered to the candidates help professionals along with big organizations towards overall growth of the market and various industries.

What is the 7-year rule in ACCA?

Candidates must pass all the strategic professional exams in a seven-year span, starting from the first strategic professional exam they have qualified for.