ACCA Applied Knowledge · exam guide
ACCA Applied Knowledge Rules and Regulations
Checked against ACCA's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.
ACCA exams must be taken in modular order, starting with Applied Knowledge.
- Modular order: Applied Knowledge, then Applied Skills, then the Ethics and Professional Skills Module, then Strategic Professional. You can sit the exams within a level in any order.
- To enter exams in the next level, you must also enter for all outstanding exams in your current level.
- You must be registered with ACCA before you can be entered for an on-demand CBE.
- You can sit a maximum of four exams in each exam cycle and a maximum of eight different exams in a calendar year.
- Exemptions can be waived within 14 days for a refund; after 14 days exemption fees are non-refundable.
- Transition: students wanting the current ACCA Diploma in Accounting and Business must complete BT, MA and FA by mid-July 2027. Passed exams receive credit in the redesigned qualification.
Official sources
ACCA Applied Knowledge: questions students ask
Can I start ACCA after Class 12 in India?
Yes, if you passed 5 subjects (at least 3 in Year XII) including English and Mathematics or Accounts, with 65% in at least 2 subjects and over 50% in the others. Otherwise you can begin with Foundations in Accountancy, which has no minimum entry requirements.
When can I sit BT, MA and FA?
At any time of year. They are on-demand computer-based exams, booked directly with an ACCA CBE centre. In India they are taken at centres, not remotely.
How much does an Applied Knowledge exam cost?
ACCA does not publish a single fee for centre-based Applied Knowledge exams; it says CBE centres set their own fees and you pay the centre directly.
What is the pass mark?
50% in each exam.
What happens to Applied Knowledge when the ACCA Qualification changes in 2027?
ACCA says passed exams get credit in the redesigned qualification. To gain the current ACCA Diploma in Accounting and Business you must complete BT, MA and FA by mid-July 2027. The new on-demand Foundations and Knowledge exams become available in July 2027.