Examination Policy

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
14 Years
16 Years
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
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