A UK student pays ACCA £89 to register and a £140 annual subscription in 2026. Exam fees for the December 2026 session run from £173 to £295 per paper at standard entry. A student with no exemptions who passes every exam the first time pays about £2,192 in registration, exam, and ethics module fees before subscriptions and tuition. Tuition is a separate cost that varies by provider.

This guide covers every ACCA fee for UK students in 2026, from registration to membership, and shows how to reduce the total.

ACCA is a globally recognised professional qualification. You earn it by passing a series of exams and completing practical work experience. Employers worldwide recognise it, and it opens roles across accounting, finance, and business.

ACCA’s own fees and tuition fees are separate costs, and this guide covers both. The first part covers ACCA’s fees: registration, annual subscriptions, exam fees, late entry, exemptions, the Ethics and Professional Skills Module, membership, and how the 2027 changes affect cost. The second part covers what training providers charge.

How Much Does an ACCA Course in the UK Cost?

In 2026, ACCA charges a one-time registration fee, a yearly subscription, a fee for each exam or exemption, and membership fees. In total, ACCA’s own fees come to about £2,192 before subscriptions and tuition. 

ACCA fees for UK students for the December 2026 session

Fee

Standard (2026)

Late (2026)

Initial registration

£89

None

Annual subscription

£140

None

Applied Skills exam, each (December 2026)

£173

£439

Strategic Business Leader (December 2026)

£295

£475

Strategic Business Reporting (December 2026)

£229

£475

Each Optional exam (December 2026)

£229

£475

Ethics and Professional Skills Module

£83

None

Applied Knowledge exemption, each

£98

None

Applied Skills exemption, each

£123

None

Admission to membership

£326

None

Applied Knowledge exam fees are not in the table because exam centres set them. The exam fees section explains this.

What Does ACCA Charge for Registration and Subscription?

The ACCA qualification has a one-time registration fee of £89. You also pay a £140 annual subscription for 2026. It is due by 1 January every year, even in a year when you sit no exams.

Pay on time to avoid the £89 re-registration fee. If you don’t pay, ACCA can remove you from the student register, and you then pay the re-registration fee plus any unpaid fees.

ACCA gives a full refund if you cancel your registration in writing within 14 days of paying. Contact us to help you register with ACCA.

What Are the ACCA Exam Fees in the UK?

ACCA exam fees rise with each level, and late entry can more than double the cost of a paper. The fees below are for the December 2026 session.

Applied Knowledge exams

Applied Knowledge exams test the basics of business, management accounting, and financial accounting. The papers are Business and Technology (BT), Management Accounting (MA), and Financial Accounting (FA). They are on-demand exams, taken remotely or at a computer-based exam (CBE) centre. ACCA’s UK fees page says CBE centres set their own fees, so confirm the fee when you book.

Applied Skills exams

Applied Skills is the second level of the ACCA Qualification. It tests your ability to analyse financial information and apply accounting in a business setting. Each Applied Skills exam costs £173 at standard entry for the December 2026 session.

The six papers are Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA) and Financial Management (FM).

Strategic Professional exams

Strategic Professional exams cover advanced accounting, business judgement and professional ethics. For December 2026, Strategic Business Leader (SBL) costs £295 and Strategic Business Reporting (SBR) costs £229. These are the two compulsory exams.

Each option exam costs £229 in December 2026. The options are Advanced Audit and Assurance (AAA), Advanced Taxation (ATX), Advanced Financial Management (AFM) and Advanced Performance Management (APM). Under the current syllabus you need two options. If you reach this level after June 2027, you need only one.

What Does Late Entry Cost?

Late entry for December 2026 costs £439 per Applied Skills paper and £475 per Strategic Professional paper. That is £266 more than standard entry for each Applied Skills paper. Standard entry closes on 2 November 2026 and late entry closes on 9 November 2026, both at 23:59 GMT.

How Much Do ACCA Exemptions Cost?

If your degree or qualification covers part of the ACCA syllabus, you may be exempt from some exams. Check what you qualify for on ACCA’s exemptions calculator.

You pay a fee for each exemption you receive: £98 per Applied Knowledge paper and £123 per Applied Skills paper in 2026. Each exemption costs less than sitting the exam, and it saves study time.

Exemptions are available only at Applied Knowledge and Applied Skills, so the most you can claim is nine. There are no exemptions at Strategic Professional.

What Do EPSM and Membership Cost?

The Ethics and Professional Skills Module (EPSM) costs £83 in 2026. It covers ethical principles, ethical decision-making, and professional values. ACCA recommends starting it after Applied Knowledge and finishing it before Strategic Professional, although it is not a strict entry condition. If you complete it by ACCA’s transition deadline, expected in mid-July 2027, you earn credit for a module in the new qualification.

To become an ACCA member, you pass or are exempt from all ACCA exams, complete EPSM, and gain 36 months of relevant work experience under ACCA’s Practical Experience Requirement. The 2026 fees at each step are:

  • Affiliate subscription: £163 a year, payable after you finish your exams and before you become a member.
  • Admission to membership: £326.
  • Annual membership subscription: £326.

How Will the 2027 Changes Affect What You Pay?

ACCA’s current syllabus has its final exam session in June 2027, and the new qualification’s exams start in September 2027, according to the ACCA timeline. Two changes affect cost.

One fewer exam. From September 2027, Strategic Professionals need one exam option instead of two. At December 2026 prices, that saves £229 and brings the full route down from £2,192 to £1,963.

Credit for what you have already passed. Passing Business and Technology (BT), all six Applied Skills exams (including LW), and EPSM before the transition earns credit for modules in the new qualification, so you won’t need to take those modules.

Check your own position with ACCA’s Transition Tool, linked from the future ACCA qualification timeline. ACCA has not yet published fees for the new qualification.

Can an Apprenticeship Cover the Cost in England?

In England, apprenticeship funding can pay for tuition and training, but not ACCA’s exam or registration fees. Resit costs are also not covered.

  • Government funding is capped at £12,000 for the Level 4 apprenticeship and £21,000 for Level 7.
  • Employers that don’t pay the apprenticeship levy pay 5%, and the government pays the rest up to the cap.
  • Employers with fewer than 50 staff may get 100% of training costs covered for eligible younger apprentices.
  • From January 2026, government funding for new Level 7 apprentices is limited to those aged 16 to 21 or under 25 with an education, health and care plan, or care-leaver status. Graduates aged 22 or over starting a Level 7 apprenticeship need their employer to pay.
  • End-point assessment costs £900 at Level 4 and £788 at Level 7.

Funding figures come from ACCA’s apprenticeship costs and funding page. Scotland, Wales, and Northern Ireland fund apprenticeships differently.

What About ACCA Tuition Fees in the UK?

Each provider sets its own tuition fees, separately from ACCA’s fees, so compare full quotes rather than headline prices. Four things affect the price:

  • The format: online, classroom, or blended.
  • The number of papers covered.
  • Whether study materials, mock exams, and resit support are included.
  • The provider’s ACCA approval status, such as Approved Learning Partner.

Mirchawala’s Hub of Accountancy offers online ACCA classes that UK students can join from home.

How to Keep Your ACCA Course Fee Down

  • Claim every exemption you qualify for.
  • Enter exams at standard entry, never late.
  • Pay your subscription before 1 January.
  • Complete BT and all six Applied Skills exams (including LW) and EPSM before the 2027 transition so you earn credit for modules in the new qualification.
  • Ask your employer about apprenticeship funding, and check the age rules for Level 7.
  • Compare full tuition quotes, not headline prices.

Frequently Asked Questions

How do I register for an ACCA course in the UK?

Register online with ACCA and pay the £89 registration fee. The usual entry requirement is two A Levels and three GCSEs in five separate subjects, including English and maths. Most students start at Applied Knowledge. Students with relevant degrees may claim exemptions.

How much does an ACCA course cost in the UK in total?

Using ACCA’s 2026 fees, a student with no exemptions who passes every paper first time at standard entry pays £2,192. That is £89 registration, £1,038 for six Applied Skills exams, £295 for SBL, £229 for SBR, £458 for two options and £83 for EPSM. This excludes annual subscriptions, Applied Knowledge exam fees and tuition. With three years of subscriptions (£420), the total is £2,612.

Do I pay the ACCA subscription if I take no exams that year?

Yes. The £140 subscription is due by 1 January every year, whether or not you sit exams. If you don’t pay, ACCA can remove you from the register, and you then pay £89 to re-register plus any unpaid fees.

How much more does late exam entry cost?

For December 2026, an Applied Skills exam costs £173 at standard entry and £439 at late entry. Strategic Professional exams rise to £475 at late entry.

How much is ACCA membership in the UK?

Admission to ACCA membership costs £326, and the annual membership subscription is £326 in 2026. Between finishing your exams and becoming a member, the affiliate subscription is £163 a year.

Are ACCA fees changing in 2027? 

ACCA has not yet published 2027 fees. From September 2027, Strategic Professional needs one option exam instead of two, which saves £229 at current prices and brings the full route to £1,963.