How Long Does ACCA Take? Exams, Exemptions and Time Limits

ACCA says the qualification takes three to four years on average. Here's what goes into that: the 13 exams, 36 months of experience, the ethics module, exemptions and the seven-year rule.

By Coffee & Excel7 min readPublished 08/11/2026
How Long Does ACCA Take? Exams, Exemptions and Time Limits

ACCA says its qualification takes "three to four years on average". That covers up to 13 exams (fewer if you have exemptions), 36 months of supervised work experience, and the Ethics and Professional Skills module, which ACCA estimates at about 20 hours. The one hard deadline is at the end: once you pass your first Strategic Professional exam, you have seven years to pass the rest.

Key takeaways

  • ACCA says its qualification takes three to four years on average.
  • There are up to 13 exams, and exemptions can only cover the nine Applied Knowledge and Applied Skills exams.
  • You need 36 months of supervised experience and nine performance objectives, which can be gained before, during or after your exams.
  • You have seven years to pass Strategic Professional once you pass your first exam at that level.
  • June 2027 is the final sitting of the current Applied Skills and Strategic Professional exams before the redesign.

How many ACCA exams are there?

Under the current structure there are 13 exams across three levels. ACCA's qualification structure page sets them out like this:

LevelExamsNumber you sit
Applied KnowledgeBusiness and Technology (BT), Financial Accounting (FA), Management Accounting (MA)3
Applied SkillsCorporate and Business Law (LW), Taxation (TX), Financial Reporting (FR), Performance Management (PM), Financial Management (FM), Audit and Assurance (AA)6
Strategic Professional: EssentialsStrategic Business Leader (SBL), Strategic Business Reporting (SBR)2
Strategic Professional: OptionsTwo of: Advanced Financial Management, Advanced Performance Management, Advanced Taxation, Advanced Audit and Assurance2
Total13

How fast can you get through them?

Three rules set the pace:

  • Sessions. ACCA runs four exam sessions a year, in March, June, September and December. All Applied Knowledge exams and some LW variants are on-demand computer-based exams, so you can book those outside the sessions.
  • Limits. ACCA's exam progression rules allow a maximum of four exams per session and eight distinct exams in a calendar year.
  • Order. Exams "must be taken in modular order". If you want to enter for exams in the next level, you must also enter for any outstanding exams in your current one.

The other thing that slows people down is resits. In June 2026, the most recent sitting with results for every exam, pass rates ranged from 39% for Advanced Audit and Assurance to 89% for Business and Technology, and most Applied Skills and Strategic Professional exams were below 55%.

How long is the ACCA practical experience requirement?

The practical experience requirement (PER) is 36 months' supervised experience in a relevant accounting or finance role. You also need to achieve nine performance objectives, signed off by a practical experience supervisor.

The PER is the part that most often decides how long ACCA takes, because the 36 months can't be compressed. But ACCA is flexible about when and how you gain it:

  • Experience "can be gained prior to registering with ACCA, while you are studying for the exams or after you have completed the exams."
  • Part-time work counts, as does a role where only some of your job is accountancy and finance.
  • It doesn't have to be one role or one continuous period. You can combine different roles and employers.

If you're already working in a finance role, your experience clock may be running before you sit an exam. If you study full-time first, the 36 months start later and the whole thing takes longer.

What is the Ethics and Professional Skills module?

The Ethics and Professional Skills module (EPSM) is an online module you must complete before you can become a member. ACCA says it "takes approximately 20 hours to complete".

On timing, the progression rules say the module "can be taken at any point after completion of the Applied Knowledge exams". ACCA strongly recommends finishing it before your first Strategic Professional exam, saying it's "vitally important that students complete the EPSM in advance of attempting any of the Strategic Professional exams."

At around 20 hours it won't change your overall timeline much. The risk is leaving it until the end and finding it's the last thing blocking your membership application.

Is there a time limit to complete ACCA?

Yes, for the final level. ACCA's time limits page says you have "seven years to pass the Strategic Professional exams once you pass your first Strategic Professional exam." If you don't make it, you lose any Strategic Professional passes older than seven years and have to retake them.

The earlier levels don't expire. ACCA says passes for Foundations in Accountancy and the Applied Knowledge and Skills levels "will never expire".

There's one older rule to be aware of. If your first eligible exam session was December 2015 or earlier, you were also given a 10-year limit to complete the qualification, counted from when you registered.

RequirementWhat ACCA sets
ExamsUp to 13, depending on exemptions
Practical experience36 months, plus 9 performance objectives
Ethics and Professional Skills moduleAbout 20 hours
Strategic Professional time limit7 years from your first Strategic Professional pass
Applied Knowledge and Applied Skills passesNever expire
Average overall time (ACCA's figure)Three to four years

How do ACCA exemptions shorten the timeline?

If you have a relevant degree or another accounting qualification, you may not need to sit all 13 exams. ACCA's exemptions page says exemptions can be awarded across the nine Applied Knowledge and Applied Skills exams. No exemptions are awarded for Strategic Professional, so everyone sits the final four.

A few practical points:

  • Check first. ACCA's exemptions calculator shows what your existing qualifications could exempt you from.
  • There's a fee. ACCA charges a fee for each exemption you claim.
  • Consider sitting the exam anyway. ACCA suggests that if your qualification is from years ago, "it may be more beneficial to take the exam". Applied Skills knowledge feeds straight into Strategic Professional, so a gap here can cost you later.

What changes with the 2027 ACCA redesign?

If you're starting now, this matters more than any average. ACCA is moving to a redesigned qualification with three main levels: Knowledge, Expertise and Strategic Professional, plus a Foundations route for those who don't meet the minimum entry criteria. At the top level you'll take two core exams and one Option, chosen from five.

Key dates from ACCA's transition timeline:

DateWhat happens
June 2027Final sitting of current Applied Skills and Strategic Professional exams
July 2027Foundations and Knowledge exams available on demand
September 2027First Expertise and Strategic Professional exams in the new structure

For students already on the current qualification, ACCA's transition guidance confirms:

  • The seven-year rule stays. ACCA says it is "unchanged in the redesign".
  • The PER stays. ACCA says "there will be no changes to the existing Practical Experience Requirement (PER) in 2027".
  • EPSM has a deadline. Students who want to complete EPSM must do so "by mid-July 2027 (exact date to be confirmed)".
  • Passes carry over as credits into the new structure, but some gaps bring new requirements. For example, if you haven't completed BT before transition, you'll need to complete the Responsible Business Management Essential Employability Module instead.

What could an ACCA timeline look like? An example

This is a made-up example to show how the pieces fit together. It isn't a typical or recommended timeline, and it uses the current exam names.

Imagine a graduate with no exemptions who starts a full-time finance role at the same time as registering. They sit Applied Knowledge on demand, then two exams a session.

PeriodExamsExperience and modules
Year 1BT, FA, MA (on demand), then LW and TXPER months 1–12
Year 2FR, PM, FM, AA (two per session)PER months 13–24; EPSM completed
Year 3SBL, SBR, then two OptionsPER months 25–36

On paper that's three years, which sits at the bottom of ACCA's three-to-four-year average. One resit, a busy season at work or a gap between sessions pushes it out. For anyone starting in late 2026, part of this plan would also fall under the redesigned qualification after June 2027, with different exam names and credits.

Use the example to test your own plan: count the exams you actually need after exemptions, map them to real sessions, and check whether your PER clock is already running.

How does ACCA compare with other qualifications on time?

ACCA's structure suits people who want to study while working in any finance role, because the PER can be gained across different roles and employers. ACA and CIMA work differently. Our ACCA vs CIMA vs ACA comparison sets out how each one fits different finance careers. If you're coming into finance from another field, our guide to career change into finance covers how a qualification fits around your first role.

How long ACCA takes depends less on the exams than on the 36 months of experience and how well your study plan survives real life. Whatever stage you're at, put it on your CV accurately: the exams passed, the ones booked, and the experience you're building. Upload your CV to the Coffee & Excel workspace and paste in a trainee or part-qualified job description to check that your ACCA progress is shown the way that employer needs to see it.

Frequently asked questions

Can you finish ACCA in under three years?

It depends on your situation. The 36-month experience requirement is usually what sets the pace, but ACCA lets experience gained before you register count towards it.

Do ACCA exam passes expire?

Applied Knowledge and Applied Skills passes never expire. Strategic Professional passes older than seven years from your first Strategic Professional pass are lost and must be retaken.

How many ACCA exams can I sit at once?

Up to four exams per session and eight distinct exams in a calendar year, taken in modular order.

Will the 2027 redesign reset my progress?

No. ACCA says relevant prior learning will be recognised, the seven-year rule and the PER are unchanged, though some gaps bring new requirements, such as a module if you haven't passed BT.