Exemption Policy

1. Holders of the following qualifications (awarded by recognized institutions) are exempted from papers in Parts 1 & 2 of the qualifying examinations:
  •  University Degree in Accountancy or Forensic Accounting
  •  HND Accounting Option
2. Holders of university degrees (other than those specified in (1) above) and comparable professional qualifications recognized by the Association would be granted exemption on subject by subject basis on the merit of subjects passed as indicated on the academic transcript.
3. Holders of masters degree (accounting or forensic accounting option) awarded by recognized universities would be granted exemption from Papers in Parts 1 and 2. They may also be exempted from specific subjects in part 3 based on subjects passed in the masters program, as indicated on the academic transcript.
4. Exemptions would not be extended to any paper in Part 4. Part 4 papers are to be written by all students.