ACA exemptions: credit for prior learning explained

ACA exemptions are called credit for prior learning (CPL) by ICAEW. If you hold a relevant degree or a professional qualification, such as AAT or ACCA, you can apply for credit against up to 12 of the 14 ACA exams. You pay a fee for each credit, and you must apply before you attempt the exam.

What is credit for prior learning?

Credit for prior learning is an exemption from an ACA exam, based on study you have already passed. ICAEW awards it against individual exams, called modules, at Certificate and Professional Level.

ICAEW’s exam page says students may claim credit for up to 12 exams, depending on previous study. The Next Generation ACA has 14 exams, so the two Advanced Level case studies are always sat. See our ACA exams list for all 14.

CPL is not automatic. You must apply, and ICAEW does not copy across another body’s exemptions; it looks at your underlying qualification instead.

Which exams can you get credit for?

You can get credit for Certificate and Professional Level exams. No credit is available at Advanced Level.

For Professional Level credit, the CPL FAQs say exams must make up at least 50% of the marks on your original course, and you must send sample exam papers.

Who qualifies for ACA exemptions?

Your entitlement depends on your qualification. Use the CPL directory to search by university or by professional body, such as ACCA, CIMA or AAT.

• If you have an accounting or business degree, search for your university and course. The directory is not exhaustive, so a missing course needs a full application.
• If you are AAT qualified, ICAEW’s AAT to ACA route says you may get credit for up to six exams, depending on your Level 3 and 4 units.
• If you completed an AAT Level 4 apprenticeship, including the End Point Assessment, you do not need to sit the Fundamental Case Study.
• If you are an ACCA student or affiliate, ICAEW says you may be exempt from up to 12 exams and may be able to use discount codes to cut the CPL fee to zero.
• If you are already a qualified member of another body, check ICAEW’s membership routes first, as you may not need the ACA at all.

AAT holders can also claim up to 12 months of work experience credit, but only if they trained with an ICAEW authorised training employer. Our guide to ICAEW entry requirements covers the rest.

How much do ACA exemptions cost?

Each credit costs the same as sitting the exam. These are ICAEW’s figures, checked on 6 November 2026.

For example, an AAT member awarded five Certificate Level credits in 2026 would pay 5 x £99, or £495. The same claim in 2027 would cost £515. CPL fees are non-refundable, including when an application is declined.

Some holders of professional qualifications may get a fee waiver. ICAEW’s ACCA page still quotes older fees of £90 and £125, so rely on the current fees page. For exam fees, see ACA exam fees.

How to apply for credit for prior learning

1. Register as an ACA student. You cannot apply before you register.
2. Check with your employer. ICAEW warns that a training employer may not recognise every credit.
3. Search the CPL directory for your university or professional qualification.
4. Apply online at icaew.com/cpl, or email cpl@icaew.com with your student number.
5. Upload copies of your certificate and transcript. Do not send originals.
6. Pay the fee for each exam you apply for.
7. Wait for a decision. ICAEW aims to assess within 14 days, plus up to 14 more if it asks for information.

Your certificate and transcript must be dated within five years of the application year. A 2026 application accepts documents from 2022 to 2026.

Common mistakes to avoid

• Booking the exam first. You cannot claim CPL for any exam you have attempted, including its Next Generation equivalent.
• Splitting the pair. Financial Accounting and Reporting and Audit and Assurance must be credited together, and cannot be mixed with the Next Generation exams that replace them.
• Leaving it late. Apply when you register, ideally before you start studying.

Did the Next Generation ACA change exemptions?

Yes, for students who registered from 1 July 2025. They apply against the Next Generation exams. Students registered up to 30 June 2025 apply against the existing exams, and credits already awarded carry across, so there is no need to reapply.

Frequently asked questions

How many ACA exams can I be exempt from?

Up to 12 of the 14 Next Generation ACA exams, depending on your previous study. The two Advanced Level case studies must always be sat.

How much does ACA credit for prior learning cost?

£99 per Certificate Level exam and £133 per Professional Level exam from 1 January 2026, rising to £103 and £143 in 2027.

Can I claim an exemption after failing an exam?

No. ICAEW does not award CPL for any exam you have already attempted, so apply before you book.

How long does a CPL application take?

ICAEW aims to assess applications within 14 days of receiving all the information. If it needs more, allow up to a further 14 days.

Do AAT members get ACA exemptions?

Yes. AAT members may get credit for up to six ACA exams, depending on the AAT units passed, and those with a Level 4 apprenticeship skip the Fundamental Case Study.