Key takeaways
- Each ACCA Applied Skills exam (LW, PM, TX, FR, AA, FM) costs £173 at standard entry for the December 2026 session in the UK, or £439 at late entry.
- Strategic Business Leader costs £295 at standard entry, and Strategic Business Reporting and each Options exam cost £229; late entry for all of them is £475.
- ACCA charges a £89 initial registration fee and a £140 annual student subscription for 2026.
- Exemptions cost £98 per Applied Knowledge exam and £123 per Applied Skills exam; the Ethics and Professional Skills Module costs £83.
- Fees for the on-demand Applied Knowledge exams (BT, MA, FA) are not on ACCA's UK fees page: CBE centres set their own fees.
- When we checked on 6 November 2026, ACCA had not published per-paper fees for 2027; March 2027 entry opens on 10 November 2026.
- Sitting all six Applied Skills and four Strategic Professional exams at December 2026 standard rates costs £2,020 in exam fees alone.
An ACCA exam in the UK costs £173 at Applied Skills level and between £229 and £295 at Strategic Professional level, at standard entry for the December 2026 session. Late entry roughly doubles the price. On top of exam fees you pay an £89 registration fee and a £140 annual subscription, and ACCA had not published 2027 per-paper fees when we checked on 6 November 2026.
How much does each ACCA exam cost?
The fee depends on the level and on whether you enter by the standard or late deadline. These figures come from ACCA’s UK fees and charges page, checked on 6 November 2026, and apply to the December 2026 session.
| Exam | Standard entry | Late entry |
|---|---|---|
| Applied Skills (LW, PM, TX, FR, AA, FM) | £173 | £439 |
| Strategic Business Leader (SBL) | £295 | £475 |
| Strategic Business Reporting (SBR) | £229 | £475 |
| Options (AFM, APM, ATX, AAA) | £229 | £475 |
There is no early-entry discount. Standard entry for December 2026 closed on 2 November 2026 and late entry closes on 9 November 2026, both at 23:59 UK time.
What do the Applied Knowledge exams cost?
ACCA’s UK page does not list a single price for Business and Technology (BT), Management Accounting (MA) or Financial Accounting (FA). These on-demand computer-based exams are sat at CBE centres, and ACCA says the centres set their own fees. Ask your chosen centre or tuition provider for the price before you book.
What other ACCA fees will you pay?
Exam fees are only part of the cost. ACCA’s UK page lists these other charges for 2026.
| Fee | Amount |
|---|---|
| Initial registration | £89 |
| Annual student subscription (2026) | £140 |
| Re-registration | £89 |
| Exemption, per Applied Knowledge exam | £98 |
| Exemption, per Applied Skills exam | £123 |
| Ethics and Professional Skills Module | £83 |
| Admission to membership | £326 |
| Member annual subscription (2026) | £326 |
Exemption fees are charged for each exam you are excused, so a graduate with four Applied Skills exemptions pays £492. Tuition, books and mock exams are extra and are set by the provider, not ACCA.
What does the whole qualification cost in exam fees?
A student who sits every Applied Skills and Strategic Professional exam at December 2026 standard rates pays £2,020 in exam fees.
- Six Applied Skills exams at £173: £1,038.
- SBL at £295 and SBR at £229: £524.
- Two Options exams at £229: £458.
Add £89 registration, £140 for each year of subscription, £83 for the Ethics and Professional Skills Module and the BT, MA and FA centre fees. A four-year route adds £560 in subscriptions alone. Each resit costs the full exam fee again.
What changes to fees in 2027?
The fees for 2027 are not yet known. ACCA’s fees page showed December 2026 figures only when we checked, and March 2027 entry opens on 10 November 2026, per ACCA’s important dates.
| Session | Standard entry closes | Late entry closes |
|---|---|---|
| March 2027 | 1 February 2027 | 8 February 2027 |
The bigger change is the redesigned qualification. June 2027 is the last sitting of the current Applied Skills and Strategic Professional exams, according to ACCA’s transition timeline. ACCA’s future qualification FAQs say “information relating to fees for each component” will be issued later. They confirm there will be a fee for the new Essential and Optional Employability Modules, and state an aim of “no disadvantage in terms of progression and the cost to complete the qualification.”
Our guide to ACCA’s 2027 changes explains how passed papers carry over.
Which applies to you?
- If you can enter by the standard deadline, do so: late entry costs £266 more per Applied Skills exam.
- If you hold a relevant degree, check exemptions first; £123 per Applied Skills exemption is cheaper than sitting the exam.
- If you have not done the Ethics module, finish it at £83 before mid-July 2027, before the chargeable replacement module arrives.
- If your employer pays, ask whether it covers resits and late entry as well as first attempts.
- If you are comparing qualifications, see ACA exam fees and ACA vs ACCA.
What to do now
- Check ACCA’s UK fees page for March 2027 prices once they appear.
- Enter for March 2027 between 10 November 2026 and 1 February 2027 to avoid late fees.
- Plan to finish current exams by June 2027 if you are close to completing a level.
- Budget for subscriptions each year, not just exam fees.
For the full route, see our ACCA qualification guide and the September 2026 pass rates.
Frequently asked questions
How much is an ACCA exam in the UK?
At December 2026 standard entry, Applied Skills exams cost £173 each, SBR and Options exams £229 each, and SBL £295. Late entry costs £439 or £475.
How much is ACCA registration?
ACCA charges £89 to register and £140 for the 2026 annual student subscription.
Have ACCA published 2027 exam fees?
Not when we checked on 6 November 2026. ACCA’s UK fees page showed December 2026 fees, and its FAQs say fees for the redesigned qualification will be issued later.
How much do ACCA exemptions cost?
£98 for each Applied Knowledge exemption and £123 for each Applied Skills exemption.
Is there an early bird discount for ACCA exams?
No. ACCA’s UK fees page shows only standard and late entry fees.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 6 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.