ACCA Applied Skills · exam guide

ACCA Applied Skills 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.

Exams must be taken in modular order, with limits on how many you can sit each session and each year.

• Modular order: Applied Knowledge, Applied Skills, the Ethics and Professional Skills Module, then Strategic Professional.
• To enter exams in the next level you must also enter for all outstanding exams in your current level.
• Maximum four exams per exam cycle, and a maximum of eight different exams in a calendar year.
• Ethics and Professional Skills Module (GBP 83 as of 2026): ACCA says it should be started after Applied Knowledge and before Strategic Professional. It takes about 15 hours, and there is no extra fee to retake the end-of-module assessment.
• Tax variants: TX is offered in country variants. The United Kingdom variant (TX-UK) for June 2026 to June 2027 examines Finance Act 2025.
• Transition: ACCA states June 2027 is the final sitting of current Applied Skills session exams; passed exams receive credit in the redesigned qualification.