Your previous qualifications may entitle you to exemptions from certain CPA examinations. This will ensure that your point of entry into CPA certification is most suitable for your level of knowledge and skills. Further, it will prevents you repeating areas with which you are already familiar. The exemptions are awarded by the exemption committee on a case to case basis. Students are advised to apply for the exemption based on their educational document and CVs to the exemption committee on the following email examination@acpmaglobal.com.
Holders of recognized business and/or accounting diplomas/degrees will be considered for exemptions from some or all of the CPA exams. Student with non-relevant degrees will be dealt on case to case basis.
The Exemption is only considered on the basis of qualifications which contain relevant content to CPA papers.
ACPMA Exemption Policy
Subject Code | Subject | 12 Years Education |
14 Years Education |
16 Years Education |
Certificate Level | ||||
C-1 | Principals of Management | N.Exempt | Exempt | Exempt |
C-2 | Mathematics & Statistic for Management | N.Exempt | Exempt | Exempt |
C-3 | Fundamentals of Marketing | N.Exempt | Exempt | Exempt |
C-4 | Financial Accounting | N.Exempt | Exempt | Exempt |
C-5 | Business Economics | N.Exempt | Exempt | Exempt |
C-6 | Internal Audit Assurance | N.Exempt | Exempt | Exempt |
Diploma Level | ||||
D-1 | Research Methods | N.Exempt | Exempt | Exempt |
D-2 | Statistical Inference | N.Exempt | Exempt | Exempt |
D-3 | Business Communication | N.Exempt | Exempt | Exempt |
D-4 | Cost Accounting | N.Exempt | Exempt | Exempt |
D-5 | Financial Management | N.Exempt | Exempt | Exempt |
D-6 | Business Taxation | N.Exempt | Exempt | Exempt |
Advanced Diploma Level | ||||
AD-1 | Marketing Management | N.Exempt | Exempt | Exempt |
AD-2 | Business Communication | N.Exempt | Exempt | Exempt |
AD-3 | Human Resource Management | N.Exempt | Exempt | Exempt |
AD-4 | ERP System in Business | N.Exempt | Exempt | N.Exempt |
AD-5 | Development Economic | N.Exempt | N.Exempt | Exempt |
AD-6 | Managerial Accounting | N.Exempt | N.Exempt | Exempt |
CPA | ||||
CP-1 | Business Policy | N.Exempt | Exempt | Exempt |
CP-2 | IFRS for accounting | N.Exempt | N.Exempt | Exempt |
CP-3 | Credit Management | N.Exempt | N.Exempt | N.Exempt |
CP-4 | Analysis of Financial Statement | N.Exempt | N.Exempt | N.Exempt |
CP-5 | Investment Management | N.Exempt | N.Exempt | N.Exempt |
CP-6 | Fraud Auditing and Forensic Accounting | N.Exempt | N.Exempt | N.Exempt |
Total Exemptions | 0 | 17 | 20 |