ACCA 7 year rule: how long the ACCA qualification takes and when your passes expire

With no exemptions and no resits, the exams can take as little as 18 months to two years, and the full qualification takes at least three because of the 36 months of experience. Most people studying around a job take three to four years. The range depends on your exemptions, how many papers you sit each session and whether you need any resits. Membership also needs 36 months of practical experience, which most people build while they study. The only exam time limit is the 7 year rule: once you pass your first Strategic Professional exam, you have seven years to pass the rest, or the oldest passes expire.

How long does it take to complete the ACCA qualification?

Without exemptions, the ACCA Qualification has 13 exams across three levels. You also complete the Ethics and Professional Skills module and the Practical Experience Requirement, which is 36 months of supervised work in a relevant accounting or finance role.

The three exam levels are:

• Applied Knowledge: Business and Technology (BT), Management Accounting (MA) and Financial Accounting (FA). These are on-demand computer-based exams, so you book them when you're ready.
• Applied Skills: Corporate and Business Law (LW), Performance Management (PM), Taxation (TX), Financial Reporting (FR), Audit and Assurance (AA) and Financial Management (FM). In the UK, LW (ENG and GLO) is also on demand. The other five are sat in exam sessions.
• Strategic Professional: Strategic Business Leader (SBL) and Strategic Business Reporting (SBR), plus two options from Advanced Financial Management (AFM), Advanced Performance Management (APM), Advanced Taxation (ATX) and Advanced Audit and Assurance (AAA).

Applied Skills and Strategic Professional exams are mainly sat in four sessions a year: March, June, September and December, as set out in ACCA's about our exams. That quarterly rhythm is what sets your pace. If you have an accounting degree or a similar qualification, you may be exempt from some Applied Knowledge and Applied Skills papers. ACCA doesn't give exemptions for Strategic Professional.

ACCA timelines by papers per sitting

The table shows roughly how long the exams take if you pass every paper first time with no exemptions. It assumes three to six months for the three Applied Knowledge exams. The table uses the current 13-exam structure, which has its last sitting in June 2027. From September 2027 the redesigned qualification has 11 exams (three Knowledge, five Expertise and three Strategic Professional) plus three Essential Employability Modules.

Source: Medly's working from the ACCA exam structure and quarterly sessions. Assumes no exemptions and no resits. Last checked: 13 November 2026.

Each resit usually adds one session, or three months. Most people working full time sit one or two papers per session, which is why two to four years is a realistic range. Your 36 months of experience can run alongside the exams, so for many students the exams and the experience finish around the same time.

What the ACCA 7 year rule covers

The rule applies to Strategic Professional only. ACCA's time limits page says Foundations in Accountancy, Applied Knowledge and Applied Skills passes will never expire. You can take a long break after Applied Skills and your passes will still be there.

If you're a UK or Ireland student who wants to become a registered auditor, there is a separate limit. For students who registered from 1 January 2016, the Applied Knowledge and Applied Skills exams must be completed within five years of becoming eligible to sit them, and the Strategic Professional exams within five years of finishing Applied Skills. This only matters for the audit route.

A small group of students also has an older rule. If your first eligible exam session was December 2015 or earlier, you were given a 10 year limit from your registration date as well.

When does the 7 year clock start?

The clock starts on the day you pass your first Strategic Professional exam. Registering, passing Applied Skills or failing a Strategic Professional paper doesn't start it.

From that first pass, you have seven years to pass the remaining Strategic Professional exams and reach affiliate status. If you don't, any Strategic Professional pass that is more than seven years old is lost, and you'll need to sit that paper again. Your more recent passes stay, each lasting seven years from when you passed it.

Worked example: first Strategic Professional pass in December 2020

Say you passed SBR in December 2020, SBL in September 2022 and AFM in March 2024. Under the current rules you still need one more option.

1. Your clock started with the SBR pass in December 2020.
2. Seven years later is December 2027. If you haven't finished by then, the SBR pass expires and you'll need to pass SBR again.
3. Your SBL pass would last until September 2029 and your AFM pass until March 2031.
4. ACCA's timeline shows June 2027 as the final sitting of the current Strategic Professional exams.

This student has two routes. Pass a second Option in March or June 2027 and finish under the current structure. Or, because ACCA says only one Options exam is needed from September 2027, move across at transition with credit for SBR, SBL and AFM, which covers all three exams at the new Strategic Professional level. Either way, complete the Ethics and Professional Skills module by mid-July 2027, or you'll need the new Ethical, Sustainable Leadership module instead. Check your own position in ACCA's transition tool. If you'd like a simple way to track your own dates, download the pass tracker and fill in each session as you pass.

Can you get an extension to the 7 year rule?

Yes, in limited cases. ACCA's time limits page sets out how it works:

• Extensions are for difficult personal circumstances that stopped you sitting exams, such as critical illness or bereavement after long-term care.
• The most ACCA will give is one year, which is four exam sessions.
• You can make only one extension request.
• Each case is reviewed on its own, and an extension isn't guaranteed.
• You must apply by the standard entry closing date for the session in which your passes would expire, through the help section of myACCA, with supporting documents.
• Results that have already expired can't be extended.

Treat an extension as a safety net, and plan your sittings as if you won't need one.

Which Strategic Professional papers take longest to pass?

Every resit uses three months of your seven years, so it helps to know which papers catch people out. ACCA's September 2026 pass rates show a clear spread across Strategic Professional.

Source: ACCA September 2026 pass rates. Last checked: 13 November 2026.

You currently choose two of the four Options, or one from September 2027. APM had the lowest pass rate of any paper in that session at 41%, with AAA and PM next at 42%. If you choose either, give it extra hours of question practice and avoid pairing it with another heavy paper in the same session. At Applied Skills, TX had the highest rate at 54% and PM the lowest at 42%.

Timed question practice is where most marks are won. To practise between sittings, you can work through ACCA exam-style questions with Medly, which is free to start with no card needed, and see where you lost marks.

What the 2027 ACCA changes mean for current students

ACCA has redesigned its qualification. The new version has three levels, Knowledge, Expertise and Strategic Professional, with a Foundations route for students who don't meet the entry requirements. It also adds a Data Science Professional option and new Essential Employability Modules.

These are the key dates from ACCA's published timeline:

Source: ACCA future qualification timeline. Last checked: 13 November 2026.

ACCA's student guidance says existing achievements will be recognised and there will be no disadvantage in terms of progression. Its transition tool lets you enter your passes and see where they fit in the new structure. ACCA's transition guidance says the 7 year rule is unchanged in the redesign, so a clock that is running now keeps running.

If you're close to the end of Strategic Professional, the simplest plan is to finish by June 2027. If you're earlier in the course, you'll move across with your passes, and the new structure will set your remaining exams.

Three changes matter most. From September 2027 you need one Options exam, not two. The Ethics and Professional Skills module ends, so finish it by mid-July 2027 or you'll take the longer Ethical, Sustainable Leadership module instead. And if you haven't passed every Applied Skills exam, including LW, by the June 2027 sitting, you'll also take the new Digital Tech and Innovation module.

Frequently asked questions

How many years does ACCA take part time?

Most part-time students take two to four years to pass the exams, sitting one or two papers per session. The 36 months of practical experience usually runs alongside, so many finish both at around the same time.

Do ACCA Applied Skills passes expire?

No. ACCA says Applied Knowledge and Applied Skills passes never expire. The one exception is the UK and Ireland audit route, which has a five year limit for those levels.

When does the ACCA 7 year rule start?

It starts when you pass your first Strategic Professional exam. Failing a Strategic Professional paper doesn't start the clock.

What happens if I don't finish within seven years?

Any Strategic Professional pass more than seven years old expires and you'll need to sit that paper again. Your more recent passes stay valid.

Can I get more than one extension?

No. ACCA allows one extension request per student, for a maximum of one year, and only for serious personal circumstances such as critical illness.

Is ACCA ATX difficult?

ATX had a 53% pass rate in September 2026, one of the highest at Strategic Professional. It builds directly on TX, so it suits students who did well in TX and work in tax.

Will I lose my passes when ACCA changes in 2027?

ACCA says existing achievements will be recognised and you won't be disadvantaged. Use ACCA's transition tool to see where your passes fit in the new structure.

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