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Why June 2027 matters
June 2027 is the last sitting before ACCA changes the qualification. If you pass SBR, SBL and one option by then, and have done the EPSM module, ACCA's transition rules give you the Strategic Professional certificate on credit. That is 3 exams, not 4.
This page sets out what you are exempt from, what it costs to claim, which papers are left, and a realistic plan for the March and June 2027 sittings. (Facts as on 12 November 2026, from accaglobal.com.)
What a CA is exempt from
ACCA's calculator (India > Institute of Chartered Accountants of India) lists these exemptions for ICAI's CA course:
| Level | ACCA exam | Exempt? |
|---|---|---|
| Applied Knowledge | Business and Technology (BT) | Yes |
| Management Accounting (MA) | Yes | |
| Financial Accounting (FA) | Yes | |
| Applied Skills | Corporate and Business Law (LW) | Yes |
| Performance Management (PM) | Yes | |
| Taxation (TX) | Yes | |
| Financial Reporting (FR) | Yes | |
| Audit and Assurance (AA) | Yes | |
| Financial Management (FM) | Yes | |
| Strategic Professional | SBL, SBR, options | No. ACCA gives no exemptions at this level. |
Not fully qualified yet? ACCA also maps individual ICAI papers to ACCA exams. For example, Taxation counts towards TX, Auditing and Ethics towards AA, and Cost and Management Accounting towards MA. A mark of 40 or more in that paper is accepted, and you don't need a group pass. So CA Inter students and part-qualified students can claim some exemptions; how many depends on the papers you have passed. Run your own details through ACCA's exemptions calculator before you register.
If you qualified under the pre-2024 scheme, the calculator ties six of the exemptions (LW, PM, TX, FR, AA and FM) to named Intermediate and Final papers. Check your result there too.
What claiming costs (India fees, as on 12 Nov 2026)
ACCA charges a fee for each exemption it awards, in pounds:
- Applied Knowledge exemption (BT, MA, FA): £84 each (regular price £86)
- Applied Skills exemption (LW, PM, TX, FR, AA, FM): £111 each (regular price £114)
- All 9 at today's prices: £918 (£942 at regular prices)
- Initial registration: £30 today (regular £89)
- Annual subscription for 2027: £146
Exam fees for the March 2027 session:
| Exam | Standard entry (closes 1 Feb 2027) | Late entry (closes 8 Feb 2027) |
|---|---|---|
| SBR | £191 | £430 |
| Each option (AFM, AAA, APM, ATX) | £191 | £430 |
| SBL | £268 | £430 |
ACCA has no early-entry tier; standard entry is the cheapest. Fees change, so check ACCA's India fees page before you pay.
Papers left, and why June 2027 matters
| Now to June 2027 | From September 2027 | |
|---|---|---|
| Essentials | SBR, SBL | S1 (replaces SBR), S2 Strategic Business Leader (replaces SBL) |
| Options needed | 2 of AFM, AAA, APM, ATX | 1 |
| Your total as a CA | 4 exams | S1 + S2 + 1 option |
Under ACCA's transition rules:
- SBR, SBL and one option passed by June 2027, with EPSM done, gives you the Strategic Professional certificate on credit.
- SBR and SBL passed but no option by June 2027: you need one option exam under the new structure.
- Exemptions on your ACCA record carry across as credit under ACCA's credit map, for example TX to E1 Taxation and FR to E2 Financial Reporting. BT maps to the Responsible Business Management module.
One more reason not to wait: students who have all Applied Skills exams completed or exempted before the change get credit for the new Digital Tech and Innovation module, about 100 hours of work. Get your exemptions on record well before June 2027.
You also need 36 months of practical experience (PER) for membership. ACCA has said PER will not change in 2027.
A plan for March and June 2027
This is how our mentors plan it for a working CA. It is a plan, not an ACCA rule.
- Now to mid-December: register with ACCA, claim your exemptions and start EPSM, the ethics module. ACCA's cut-off for EPSM is mid-July 2027; the exact date isn't fixed yet.
- Pick your sittings. Route A: SBR plus your option in March 2027, then SBL in June 2027. Route B: SBR in March 2027, then SBL plus your option in June 2027. Route A spreads the load best, but it needs two papers ready by early March. Before you enter, check that ACCA offers your option's variant in the March session.
- By 1 February 2027: enter the March exams at the standard fee. Entry closes at 23:59 UK time.
- 1 to 5 March 2027: exam week. Results come out on 12 April 2027.
- June 2027: the last sitting under the current structure. ACCA has not published the June 2027 dates yet (as on 12 Nov 2026), so check ACCA's important dates page for the entry window.
Which option? AFM builds on what you studied for CA Final Advanced Financial Management, and AAA on CA Final Advanced Auditing, Assurance and Professional Ethics. Choose the one you can write long answers in with confidence. All Strategic Professional exams are written answers, 3 hours 15 minutes each, and the pass mark is 50.
Indian candidates sit ACCA session exams at an exam centre. Remote session exams were withdrawn wherever ACCA has centres, from March 2026.
What Gradehunt gives you
- Faculty-checked mock exams for SBR, SBL and every option. Type your answers in Word or a spreadsheet, save them as one PDF and upload it. Your script comes back within 48 hours of upload, with marks for each question and comments on what cost you marks.
- A mentor on the Every Chapter Series + Mentor plan, who builds your week-by-week plan to your sitting and goes through your mock results with you on calls.
- Doubts answered by faculty on every checked mock.
- Buy only what you need: SBR, SBL and your option, paper by paper.
