Credit for prior learning (CPL)/exemptions FAQs

First, you should check the online credit for prior learning directory. This gives you an instant view of which academic and professional qualifications are eligible for which credits. If your qualification is listed on the directory please ensure you meet all the criteria listed.

Programme changes due to the COVID 19 pandemic may result in some university assessments not being eligible for CPL. Please check with your Institution before applying

The CPL directory is not an exhaustive list. If you cannot find your qualification on the directory, or if you do not meet the criteria on the directory but still want to apply, please consider this carefully because if you choose to apply for CPL and your application is not awarded, you will not get your application fees refunded. You will need to complete an application form to apply for credits if your degree is not listed.

It is your responsibility to apply for any credit to which you believe you are entitled. Early application is essential – we recommend that you apply for each or all credits before you start your studies. If you have sat an exam module, you will not be able to apply for CPL for that exam. Applications take up to 14 days (from receipt of your completed application) to be assessed and processed.

The date shown on the certificate and transcript for your academic qualification must have a year-end within 5 years of the year of your CPL application eg, if you are applying in 2025 the transcript and certificate must be dated either 2021, 2022, 2023, 2024 or 2025.

CPL is not awarded automatically. You need to apply for them and those students who are not eligible for a CPL fee waiver will need to pay for each exam applied for.

You may be eligible for credit for prior learning (CPL), but your employer may not want to recognise any credit. You should check with your employer before applying for credit.

For full details and guidance on the full CPL application process, go to icaew.com/cpl.

Yes, you will need to register as a student before you can apply for CPL.

We will assess and respond to your application (including all your supporting documents and evidence) within 14 days of receipt. If we need you to send in additional information, your application could take another 14 days from receipt of all required information on top of the original time to be fully assessed.

You cannot claim credit for an exam that you have already attempted.

How: Most students can apply for credit for prior learning (CPL) online, for details and guidance on the CPL application process visit icaew.com/cpl.

When: Once you have registered as an ACA student. You can apply for CPL at any time, however when you have sat an ACA exam, you are unable to apply for CPL against that exam. Applications take up to 14 days (from receipt of your completed application and supporting documentation) to be assessed and processed.

Where: Please upload your supporting documents as part of the online CPL application process. Alternatively you may email us cpl@icaew.com, please quote your student number in all correspondence.

We are updating our qualifications. During the transitional period you will see both existing and Next Generation exams listed on the CPL Directory. If you registered up to 30 June 2025, you should apply for CPL against the existing exams. If you registered from 1 July 2025, you should apply for CPL against the Next Generation ACA exams.

• Read more about transitional arrangements

Please do not send original documents to us, we cannot guarantee that they will be returned.

If you are applying for CPL that is listed on the CPL Directory, we need evidence that shows you have completed the accredited programme and achieved the required pass mark in the listed modules. Please send scanned copies of your certificate and official transcript.

In support of a CPL application where the qualification is not listed on the CPL Directory please provide scanned copies of the following documents:

• Full syllabus details for each module listed on your application (a module specification document). This can be requested from your university or found online and is normally a two page document.
• Copies of the final exam taken for each module listed on your application. This can be requested from your university, we only require the final exam and not a marking plan or model answer.
• We do not require lecture notes, PowerPoint slides and in class quizzes. Providing documents that are not required slows down our processing times and will delay the update and outcomes of your application.
• Please do not send drop box files, screen shots of documents and links to documents, we may have issues receiving and opening these files and cannot rely on screen shots as appropriate evidence.

Documents should be uploaded as part of the online CPL application process, alternatively you may email us cpl@icaew.com please quote your student number in all correspondence.

Yes. You can check the progress of your application at CPL application.

• If your application status says applied, this means we have received your initial application. We may still be waiting to receive some of your supporting evidence.
• If your application says pending we've received your application and supporting information but something more is needed. We will have emailed you telling you what this is.
• If your application says declined then you have not met the criteria for credit in this subject.
• If your application says awarded then you have been given credit in this subject.

CPL fees are aligned to the ACA exam fees. The 2025 fees are £90 per Certificate Level exam and £125 per Professional Level exam. From 1 January 2026, the fees are £99 per Certificate Level exam and £133 per Professional Level exam.

Holders of some professional qualifications may be eligible for a CPL fee waiver, please see applying for credits with a professional qualification.

Please note CPL fees are non- refundable.

For more information on ACA fees please see ACA fees.

No. Application fees for CPL are non-refundable.

• You may be eligible for credit depending on which AAT units you have completed. Go to the CPL Directory for more information.

For all questions relating to the AAT-ACA Fast Track, see AAT-ACA Fast Track FAQs.

Yes. If more than one module is listed you must have passed all modules listed with the required pass mark. Sometimes there may be alternatives listed, this is to take into account changes made to the accredited programme, therefore the relevant information will depend upon which year you studied eg,:

A pass mark of 50% is required in all of the modules listed below:

• ACFI 301 Theory and Practice of Auditing

OR

• ACFI210 Audit and Assurance (For 2015 graduate onwards)

Please call student support for assistance if you are unsure before you apply for CPL.

ICAEW policy is that we cannot award CPL based upon exemptions awarded by other professional bodies.

We may, however, award CPL based upon the qualification that gave rise to the exemptions. For example if your ACCA transcript shows that you were exempt from some modules, if the exemptions were awarded for a relevant degree, we may award CPL based on the degree. You will be required to produce additional supporting documents in such instances and CPL fees may apply.

Please review the learning outcomes for the exams in the Application for Credit for Prior Learning – Graduates. You should ensure that the syllabus from the academic course you have studied covers a substantial proportion of the learning outcomes before you apply.

We also require the courses used to support your CPL application to have equivalent assessment. The ACA professional level exams are assessed by 2.5-3 hour written exams with an emphasis on using knowledge in a case study-type scenario. Essay style questions or multiple choice tests will not be deemed equivalent. For CPL purposes the exam element of the assessment for courses relevant to the ACA module should be at least 50% of the total marks available. You must submit sample exam papers to support your CPL application.

The Business, Technology and Finance module is a wide ranging syllabus, often CPL is awarded based on completion of the whole degree. Essentially what we are looking to identify is whether the degree programme has covered each of these key areas:

• Business objectives and functions – business objectives, strategic plans, business plans etc.
• Business and organisational structures (30%) - the differences between businesses carried out by sole traders, partnerships, limited liability partnerships, alliances and groups.
• The role of finance (25%) - knowledge of how the accounting and finance function supports business.
• Role of accountancy profession (15%) – the importance of financial reporting and assurance.
• Governance, sustainability, corporate responsibility and ethics (15%) – includes knowledge of ethics, internal audit and the corporate governance code.
• External environment (15%) – includes macroeconomics and microeconomics.

Some students with a relevant professional qualification may be eligible for CPL for the ACA Fundamental Case Study exam. Please check the CPL Directory for eligibility.

No, CPL can only be awarded for Certificate Level and Professional Level exams.

No, once you have sat that exam, you cannot then apply for credit for that exam.

No, you cannot apply for credit for an exam you have already attempted. This also applies to the Next Generation ACA equivalent exams.

Yes. Remember though, that it takes a minimum of 14 days from the date at which ICAEW receives all required information for your application to be assessed and awarded.

No, you do not need to apply for CPL for the equivalent Next Generation ACA exam.

At Certificate Level, Business Technology and Finance does not have a direct Next Generation ACA equivalent. However, you do not need to reapply for CPL or sit the new Sustainability and Ethics exam.

At Professional Level, the Business Planning does not have a direct Next Generation ACA equivalent. However, you do not need to reapply for CPL or sit the new Fundamental Case Study exam.

The existing Financial Accounting and Reporting and Audit and Assurance exams must be completed as a pair. You cannot mix and match these exams with the Next Generation ACA Assurance, Risk and Reporting and Corporate Reporting, Data and Assurance exams. If you have received CPL for one of these exams, you should complete the other half of the pair.

• Read more about transitional arrangements

They can help with:	They are unable to:
Talk through the CPL procedure Tell you costs Talk you through the credit for prior learning form Talk you through the credit for prior learning directory Talk you through the procedures for applying	Tell you which credits you will get if your qualification does not appear on the CPL directory Tell you if your supporting information was received if it was only posted within the previous five days