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CIMA Exemptions After ACCA: Check Your Starting Point

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Yes, you can study CIMA after ACCA, and your ACCA exams can let you skip part of the CIMA qualification. How much you skip depends on how far you got with ACCA and what CIMA confirms after you register. CIMA does not charge for exemptions. There is no automatic entitlement, so treat the official exemption calculator as an estimate and plan your study only after CIMA confirms. This guide shows which ACCA option to choose in the calculator, what evidence to have ready, and what to revise before you start at a higher level.

This page covers going from ACCA to CIMA. If you are an ACCA student with exemptions from your degree, see ACCA students with exemptions.

How do student, affiliate and member status affect my enquiry?

Short answer: CIMA looks at which ACCA exams you have completed, not your job title. Members and affiliates (all exams passed) choose the "Passed Finalist/Member" option. Students choose the stage they have fully completed. Members who joined ACCA through a reciprocal or mutual recognition agreement get no exemptions on that basis.

CIMA rule. CIMA gives professional-qualification exemptions only for bodies it accredits. ACCA is listed in the official calculator. For a professional qualification, you "must have completed the final two stages". CIMA gives no exemptions to members of an accredited body whose membership came "under a reciprocal agreement, mutual recognition agreement, or other similar agreement". So if you got ACCA membership through such a route, rather than by passing ACCA exams, the calculator result does not apply to you.

When you search for ACCA in the official calculator (checked 9 Nov 2026), you can choose from these options:

Your ACCA status Option to choose in the calculator Entry level the calculator links to What it should mean (self-tailored route) Documents the calculator lists
Member, or affiliate (all exams passed, not yet a member) ACCA Passed Finalist/Member Level 4 Start at Management level objective tests (indicative calculator level; CIMA must confirm your first exam) Professional certificate
Student: all Applied Knowledge and Applied Skills exams plus the Ethics and Professional Skills module Advance Diploma in Accounting and Business (calculator spelling) Level 4 Start at Management level objective tests (indicative calculator level; CIMA must confirm your first exam) Professional certificate
Student: Applied Knowledge and Applied Skills exams complete ACCA Applied Skills exams complete Level 3 Start at the Operational Case Study (indicative calculator level; CIMA must confirm your first exam) Academic transcript; professional certificate
Student: Applied Knowledge exams complete ACCA Applied Knowledge exams complete Level 2 Start at Operational level objective tests, Certificate covered (indicative calculator level; CIMA must confirm your first exam) Academic transcript; professional certificate
ACCA Certified Accounting Technician ACCA Certified Accounting Technician (CAT) Level 2 As above (indicative calculator level; CIMA must confirm your first exam) Academic transcript; certificate
ACCA Diploma in Accounting and Business Diploma in Accounting and Business Level 2 As above (indicative calculator level; CIMA must confirm your first exam) Academic certificate; academic transcript

If CIMA confirms a Management level entry, it covers the four Certificate subjects, the three Operational objective tests and the Operational Case Study. That leaves eight exams: E2, P2, F2, the Management Case Study, E3, P3, F3 and the Strategic Case Study. This matches CIMA's general guidance that "full members of IFAC-registered accounting bodies often qualify for entry at management level". Note the word "often": your own result is what counts.

Your status checklist

  • Find which ACCA exams you have passed. Have your ACCA registration number ready.
  • Exempt from some ACCA exams rather than passing them? Note which ones, because you will need the ACCA letter that awarded the exemptions (see the evidence section).
  • Finished all Applied Skills exams? Check whether you have also completed the Ethics and Professional Skills module. If you have been awarded ACCA’s Advanced Diploma, select that qualification and ask CIMA to confirm the resulting entry point. Do not assume that completing EPSM alone automatically changes an existing exemption award.
  • Got ACCA membership through a reciprocal or mutual recognition route? Expect no exemptions on that basis. Check your degree and work experience instead.
  • Failed a CIMA exam at a level before? CIMA will not give an exemption for that level unless you gained a further qualification or enough relevant experience after the fail.
  • Part-way through Applied Skills? The calculator has no option for a partly completed stage. Add your degree and work experience in the calculator too.

Where do I obtain an individual exemption decision?

Short answer: Use the official CIMA exemption calculator for an estimate, then register as a CIMA student and submit your documents. Only CIMA's approval after registration is a decision. Do not book courses or exams on the strength of the calculator alone.

CIMA rule. CIMA confirms eligibility only after you have fully registered, submitted your application documents and had the application approved. Exemptions are "only awarded at the discretion of CIMA", and you cannot appeal a refusal. CIMA is not liable for course fees you paid before your exemptions were confirmed.

Calculator walkthrough (based on CIMA's calculator guide, dated June 2026, and the live calculator, checked 9 Nov 2026):

  1. Open the exemption calculator. You do not need to register to use it.
  2. Professional qualification. Answer "Yes" to holding an accounting qualification and answer the US CPA question. Search for "Association of Chartered Certified Accountants (ACCA)". Choose the option from the table above that matches what you have completed. Then add the year and your ACCA membership or registration number.
  3. Educational qualification. Add your degree, even if you think ACCA gives you more. Exemptions are assessed on everything you enter.
  4. Work experience. Add your finance roles. CIMA can give exemptions for experience that "closely matches" its practical experience requirements.
  5. Exemption summary. Pick your country of residence. Then pick a pathway to see your possible entry point. The calculator notes that residents of the Americas can choose only the CGMA Finance Leadership Program (FLP), and apprenticeships are available only in England. The FLP entry point can look slightly different from the self-tailored route, because the FLP has no scheduled objective tests.
  6. Choose "Save Data" to follow CIMA’s account/sign-in steps, or "Begin Application" to continue to registration. Review the information and any terms before completing the process.

What evidence must I check or supply?

Short answer: Have your ACCA certificate ready if you are a member or have completed all your exams. Otherwise, you need official proof of each exam you passed or were exempted from, plus any transcript the calculator asks for. Upload copies, never originals, with certified translations of anything not in English.

CIMA rule. The calculator asks for proof of a professional qualification certificate, official confirmation of each exam completed and passed, or exemptions awarded. CIMA's policy adds:

  • documents not in English need a certified translation and a copy of the original. The translator must be fluent in both languages and not related to you
  • do not send original documents
  • CIMA may contact the awarding body to verify your qualification.

Documentation and confirmation steps

  1. Before registering, download your ACCA exam status or transcript and your certificate from your ACCA account. Check that your name matches your passport and CIMA registration exactly. (OpenTuition's advice.)
  2. Check which documents the calculator lists for your option (see the table above). Some options ask for both a transcript and a certificate.
  3. Register as a CIMA student and upload the documents during the application.
  4. Wait for CIMA's confirmation of your entry level before you buy materials or book exams.
  5. Before you decline an exemption, think carefully. If you decline one and later fail the related exam, you "cannot re-claim the original exemption entry level".
  6. Exemptions are free: "CIMA doesn't charge for exemptions". You pay only the normal registration and subscription. See our CIMA FAQ for fees.

Illustrative starting points (not awarded exemptions)

These four examples show how the calculator mapping above would apply. They are illustrations only. Your entry point is what CIMA confirms after registration.

Example Calculator option Likely first CIMA exams (if confirmed)
Amira, ACCA member since 2019 ACCA Passed Finalist/Member E2, P2 and F2 objective tests, then the Management Case Study (indicative; CIMA must confirm)
Dev, passed all ACCA exams, ethics module done, PER in progress (affiliate) ACCA Passed Finalist/Member As Amira (indicative; CIMA must confirm)
Lena, passed BT, MA, FA and all six Applied Skills exams, no ethics module ACCA Applied Skills exams complete Operational Case Study first (indicative; CIMA must confirm). If ACCA awards the Advanced Diploma after EPSM, she can ask CIMA to assess that qualification; Management entry is subject to CIMA’s confirmation
Tom, passed BT, MA and FA only, no degree ACCA Applied Knowledge exams complete E1, P1 and F1 objective tests, then the Operational Case Study (indicative; CIMA must confirm)

What should I revise before entering at an advanced level?

Short answer: ACCA gives you strong technical accounting, but CIMA's Management level adds people, project and business-model topics that ACCA covers lightly. CIMA's case studies also test a whole level at once. Before you book anything, spend two to three weeks on the gaps below.

This checklist is OpenTuition's advice, not a CIMA rule.

If CIMA confirms Management-level entry (for example after an ACCA professional-qualification assessment)

If CIMA confirms Operational Case Study entry

  • The OCS assumes E1, P1 and F1 knowledge. E1 is the gap: the finance function, digital technology, operations, marketing and HR. Start with E1 ch 1, E1 ch 3 and the E1 notes. Then read our OCS tips and sit the free OCS mock.

If CIMA confirms entry at Operational objective tests

  • Your BT, MA and FA knowledge maps onto parts of E1, P1 and F1. Take each paper's notes and practice questions in order, then the OCS.

Does the 2027 ACCA qualification change affect CIMA exemptions?

ACCA says its qualification "is changing" from 2027. CIMA's exemptions policy, its exemptions pages and the calculator (all checked 9 Nov 2026) do not mention this. The calculator still lists only the current ACCA names, such as Applied Knowledge and Applied Skills. If you are part-way through ACCA, see our new ACCA qualification planner and keep proof of every exam you have passed.

What to do next

  1. Run the official exemption calculator with your exact ACCA status, degree and experience.
  2. Gather your ACCA certificate or transcript, then register with CIMA and wait for confirmation.
  3. Check the exam structure in our CIMA syllabus overview.
  4. Close your knowledge gaps with the free notes and lectures on the E2, P2 and F2 hubs (or E1, P1 and F1).
  5. Plan your case study window with the CIMA exam timetable.
  6. Still deciding between the two bodies? Read Why study CIMA? and ask in the CIMA forums.