Joint examination schemes What is a Joint Examination Scheme? A Joint Examination Scheme is a partnership between a national accountancy body and ACCA to provide access to ACCA's internationally-accepted scheme of exams. Local accountancy students register with both bodies and are thereby able to satisfy the exam criteria for membership of both bodies simultaneously. Joint Examination Scheme local services If you are a Joint Examination Scheme student, you can make changes of address, register for exams etc directly at the Joint Examination Scheme office.
Please ensure that any changes are made at least two weeks prior to any published ACCA closing date. Please visit to access contact details of Joint Examination Schemes. Are there additional fees if there is a Joint Examination Scheme in my country? You may be required to pay subscription fees to both ACCA and your national body. Failure to pay either fee could result in removal from the register.
There are no additional fees if you choose to take national variant papers or papers under national accounting and auditing standards. ACCA operates Joint Examination Schemes with national professional bodies in the countries listed in the following section. If you are resident in one of these countries, you must be registered with both ACCA and the national body.
Barbados with the Institute of Chartered Accountants of Barbados There are no variant papers covering Barbados law and/or tax. It is recommended that you sit accounting and auditing papers based on International standards. Please check your registration details to ensure you have been allocated the most appropriate variant for your circumstances.
To amend your variant, simply submit your request to ACCA Exams, by 8 April if you are taking exams in June or 8 October if you are taking exams in December. You can also change your variant online through myACCA up until these closing dates or by contacting your national body. Belize with the Institute of Chartered Accountants of Belize There are no variant papers covering Belize law and/or tax. Your registration under the Joint Examination Scheme requires that you are allocated the UK variant for tax and the choice of English or global for the law paper as these are the most appropriate variants for students intending to work in Belize. LIA strongly recommends that students planning to work in Lesotho once they have completed their exams should follow the Lesotho variant papers and sit accounting and auditing papers based on International standards. To amend your variant, simply submit your request to ACCA exams, by 8 April if you are taking exams in June or 8 October if you are taking exams in December.
You can submit your ACCA subscription, exemption and exam fees, which are payable to ACCA, to PAECM in local currency. PAECM will arrange for this to be converted to GBP and sent to ACCA. You are advised to opt for this method of payment in order to avoid problems and delays in processing personal applications for exchange control. The rate of exchange can be obtained in advance and any fees submitted must be accompanied by the appropriate remittance/application form. 15 Requests should be submitted for special circumstances to be taken into consideration for marking scripts from the December exam session.
February 8 Exam results will be sent by email or SMS and can be viewed at myACCA. A paper Examination Entry Form for June exams will be sent to you if you requested to receive in paper format. Requests for an administrative review should be received within 15 working days from the release of December results. MARCH 8 Early exam entry closing date for June exams – for online applications only for June exams. Requests for special exam centres must be received by this date for the June exam session (refer to the 'Exams' section to find out about special exam centres).
30 Requests for special circumstances/assistance during December exams must be received by this date. APRIL Appeals against the results of an administrative review should be received by the first week of April, relating to December exams. 8 Standard exam entry closing date for June exams – for online and paper applications for June exams. Applications to change your variant papers for June exams must be received by this date or make changes on myACCA. Requests for additional support during June exams must be received by this date.
MAY An exam attendance docket will be available from myACCA for the June exams, detailing the subjects you are entered to sit and the address of the exam centre. In your first year as an ACCA student you will be required to pay an annual subscription if you complete your initial registration before 8 May. 8 Online applications for late exam entries must be received by this date for June exams. JUNE Exams will normally be held over an eight-day period in the first and second week. The exemption fee is equivalent to the early exam entry fee, so you either pay to claim an exemption or pay to sit the exam. Please ensure that you make immediate payment as failure to pay promptly may result in your removal from the register. In addition, if you enter for an exam and then are awarded an exemption for that exam, or are awarded an exemption and then enter for that exam, you will be liable for payment of both fees.
We strongly recommend that you wait for official confirmation of your exemptions from ACCA before entering for exams. When will I be notified if I am awarded additional exemptions? An exemption notification will be issued to you if exemptions have been awarded. Your next exam entry form will reflect any additional exemptions you have been awarded since the last statement was produced.
Important notice about claiming exemptions and choosing options It is important to think about the exemptions you want to claim from those you have been awarded as they may have an impact on your future study or career plans. You cannot gain the degree if you have been awarded and accepted exemptions from any of these papers. Practising certificate and audit qualification If you wish to work in audit, then you will need to achieve the UK audit qualification. To do this you will need to complete the UK/ Ireland variants of papers F4, F6, P2 and P7.
You should also be aware that any exemptions obtained from the Fundamentals level more than five years ago , will be forfeited and you will be required to sit the relevant papers of the ACCA Qualification. Although you may wish to claim the maximum exemptions you are awarded in order to progress through the exams as quickly as possible, please carefully consider how this will affect your career choices in the future. Please contact ACCA if you wish to discuss your particular circumstance in more detail.
Accounting and Auditing Oversight Board (Epitropi Logistikis Tippiisis kai Eleghon ) require that students planning to work as auditors in Greece once they have completed their exams, sit the Greek papers for tax and law. Guyana with the Institute of Chartered Accountants of Guyana There are no variant papers covering Guyana law and/or tax. Your registration under the Joint Examination Scheme requires that you are allocated the UK variant for tax and the choice of English or global for the law paper as these are the most appropriate variants for students intending to work in Guyana. Jamaica with the Institute of Chartered Accountants of Jamaica There are no variant papers covering Jamaica law and/or tax. Your registration under the Joint Examination Scheme requires that you are allocated the UK variant for tax and the choice of English or global for the law paper as these are the most appropriate variants for students intending to work in Jamaica. BIA recommends that students planning to work in Botswana once they have completed their exams should sit accounting and auditing papers based on International standards.
Cambodia with the Kampuchea Institute of Certified Public Accountants and Auditors There are no variant papers covering Cambodia law and/or tax. ICPAC recommends that students planning to work in Cyprus once they have completed their exams should sit accounting and auditing papers based on International standards and Cyprus variant papers for law and tax. Swaziland with the Swaziland Institute of Accountants There are no variant papers covering Swaziland law and/or tax. Trinidad and Tobago with the Institute of Chartered Accountants of Trinidad and Tobago There are no variant papers covering Trinidad and Tobago law and/or tax.
S Sierra Leone with the Institute of Chartered Accountants of Sierra Leone There are no variant papers covering Sierra Leone law and/ or tax. Oxford Brookes University gives credit for exemptions awarded to ACCA students for any of the Fundamentals level Papers F1–F6, but a student must sit and pass the ACCA Fundamentals level Papers F7–F9 to be eligible for the BSc degree. Oxford Brookes University is not able to give credit for exemptions based on qualifications gained more than 10 years ago. You will need to complete the Professional Ethics module by 15 April if you wish to submit a Research and Analysis Project by 31 May, or by 15 October if you wish to submit the project by 30 November.
4 Pass the Oxford Brookes University Research and Analysis Project. 5 Complete the BSc degree scheme within 10 years of your initial registration onto the ACCA Qualification. Two key milestones towards achieving the ACCA Qualification are passing all of the nine Fundamentals Papers and completing the Professional Ethics module. Therefore the only extra work that you have to undertake to be awarded the BSc degree is to pass the Oxford Brookes Research and Analysis Project. This allows you to demonstrate a range of academic, professional and transferable skills required by a BSc graduate. The Research and Analysis Project is a business-related research project, which requires you to write a Research Report and a Skills and Learning Statement .
Acca Administrative Review Success Rate Oxford Brookes University requires you to pay a Research and Analysis Project assessment when you submit your Research and Analysis Project to the University. Check website for details of fees – /students How is my class of degree determined? Oxford Brookes University awards the BSc degree with First Class, Upper Second Class, Lower Second Class or Third Class Honours. In addition to your initial registration fee, all students are required to pay an annual subscription fee. You will be invoiced in November each year and required to pay your annual subscription by 1 January each year you wish to remain an active student.
The annual subscription allows ACCA to provide you with relevant resources and support to help you gain ACCA membership. IMPORTANT NOTE In your first year as an ACCA student you will be required to pay an initial registration fee and an annual subscription if you complete your initial registration before 8 May . This is because you are still eligible to sit paper-based exams at both the June and December exam sessions.
Please note that discounts apply if you enter for exams before the early online exam entry deadline. You can pay by Visa, MasterCard, AMEX, Maestro or a Sterling cheque valid in the UK, Sterling bank drafts drawn on a UK bank or crossed British postal orders. Charges arising from other methods of payment – for example, sterling cheques drawn by banks outside the UK – will need to be added to the payment. You can also login to myACCA and pay by Visa, MasterCard, and AMEX. To avoid any delay with payments from outside the UK, please take your completed forms and paperwork to your bank as soon as possible and comply with any exchange control regulations.
We attempt to keep the fees and subscriptions as low as possible and therefore to avoid high administration and postage costs, receipts will not normally be issued. If you are required by your college, employer or bank to provide evidence of payment, please ensure that you retain proof of the transaction. AUGUST 8 Exam results will be sent by email or SMS and can be viewed at myACCA. A paper Examination Entry Form for December exams will be sent to you if you requested to receive in paper format. Requests for an administrative review should be received within 15 working days from the release of June results.
SEPTEMBER 8 Early exam entry closing date for December exams – for online applications only for December exams. Requests for special exam centres must be received by this date for the December exam session (refer to the 'Exams' section to find out about special exam centres). OCTOBER Appeals against an administrative review for June exams should be received by the first week of October, relating to June exams.
8 Standard exam entry closing date for December exams – online and paper applications for December exams. Applications to change variant papers for December exams must be received by this date or changed on myACCA. Requests for additional support during December exams must be received by this date. 8 Online applications for late exam entries must be received by this date for December exams.
DECEMBER Exams will normally be held over an eight-day period in the first and second week. Please ensure you take your exam attendance docket with you each time you attend an exam. It will be kept by the centre supervisor after your last exam of the session. WHAT HAPPENS IF I ENTER AN EXAM AND THEN CAN NO LONGER TAKE IT?
If you complete an online exam entry you can amend or even withdraw your exam entry up until the standard exam entry closing date for that exam session. We can then either arrange to refund the exam fee to you or hold the money on your account for payment for the next exams you take. This service is not available for exam entries made by submitting paper exam entry forms.
It is not possible to withdraw an exam entry made online after the standard closing date . If you are unable to sit an exam that you have registered to sit, you will be marked absent. This will not affect the marks of other exams you may have entered to sit and you can sit the exam you missed at the next available paper-based exam session. Alternatively, if the exam you intended to sit is available in computer-based format, you could sit the exam at an approved CBE Licensed centre – please visit for details.
L How to study • find a tuition provider in your country • access a database of technical articles relevant to the papers you will next attempt • access the syllabus and study guide. Visit and login by entering your student registration number and passcode, which you will find on the welcome letter. Student accountant magazine As an ACCA student, you will receive regular copies of our digital magazine, Student Accountant.
It is an invaluable source of information and is one of our main methods of keeping in touch with you. In addition to all the latest news, this publication contains regular updates and technical articles – all designed to provide maximum support, from registration to taking exams, gaining practical experience and beyond. Prior to each exam session a printed special edition of Student Accountant will be sent to you which contains exam notes which provide guidance on examinable material, including relevant accounting and auditing documents.
As part of your ethical development, you will be required to complete a Professional Ethics module. The module will give you exposure to a range of ethical perspectives which includes several self-tests which require you to reflect on your own ethical behaviour and values. Central to the ACCA Qualification is the prominence of professional values, ethics and governance – essential skills needed for accountancy as it moves towards strengthened codes of conduct, regulation and legislation.
Professionalism and ethics is covered in parts of 11 of the 16 exam papers – including all papers at Professional level – and three of the Essentials performance objectives. Underpinning the educational syllabus and the practical experience is the Professional Ethics module. The aim of the Professional Ethics module is to help you develop ethical knowledge, sensitivity and judgement which can then be applied in the exams – particularly P1, Governance, Risk and Ethics – and also in the workplace. All students are required to complete the Professional Ethics module.
You will be given access to the Professional Ethics module when you become eligible to take Paper P1, Governance, Risk and Ethics. It is recommended that you take the Professional Ethics module at the same time as, or before attempting Paper P1. All students are required to complete the Professional Ethics module to be eligible for the award of the Advanced Diploma in Accounting and Business and the BSc degree in Applied Accounting. The Professioal Ethic module is also a mandatory element for ACCA membership.
