Until now, the ACCA has had a 10-year rule that has meant that students’ have had ten years in which to pass all their exams. This rule has now been removed and instead the rule is that students’ will have 7 years in which to pass their Professional level (P) exams. The 7 year limit starts when a student passes their first Professional level exam. There is no limit for passing the Fundamental and Skills (F) level exams. If the Professional level exams are not passed within 7 years of passing the first Professional exam then students will lose any passes achieved at the Professional level more than 7 years earlier and will need retake them.


Currently, the compulsory papers (P1, P2 and P3) have to be completed before attempting the optional papers (P4 to P7). With effect from December 2015, this rule will no longer apply and the P level exams may be taken in any order. (However, the ACCA do advise that if P7 is being taken then it should be taken after, or at the same time as P2).

This change does not affect the rules regarding the Fundamental and Skills (F level) papers.