Maximum Credit for Study Already Undertaken

Exemptions or Credit for Prior Learning (CPL) as it is sometimes known, recognises learning that has been undertaken elsewhere, matches this learning against the Education Programme of the IIPA and exempts students from having to study and pass IIPA exams for subjects previously passed.

Why start again when you can access an accelerated qualification?

If you have already undertaken relevant studies the IIPA offer significant exemptions. This means that you can qualify as an accountant in the least amount of time. Our system involves providing “like-for-like” exemptions between the subjects you have completed and the modules in out Professional Accounting Qualifications.


It is the policy of the Institute of Incorporated Public Accountants to fully recognise the learning already undertaken by a potential student. The Institute has a policy of recognising prior learning on a “like-for-like” basis, if you have completed a subject on a certified qualification that is equivalent to a subject on the IIPA’s syllabus you will receive recognition for it. If you have completed any of the qualifications listed below you can find out straight away what exemptions you might qualify for:

Accounting Technicians:


This is not an exhaustive list, if you have completed a course with another organisation you may still not have to sit all of the modules of our qualifications. Just contact us for more information.

Prescribed Accountancy Bodies

If you are a Member of the ACCA, CAI, CPA, CIMA, AIA, CIPFA, ICAEW or ICAS and are currently in good standing with that body you will qualify for direct admission to the IIPA. If you are currently part-qualified (including those that have “timed-out”) with the ACCA, CAI, CPA, CIMA, AIA, CIPFA, ICAEW or ICAS then you may qualify for exemptions from the equivalent subjects in the IIPA qualification.

Other Bodies

Members in good standing of any member body of the International Federation of Accountants will qualify for direct admission to the IIPA.

Applying for an Exemptions and Student Membership

Applying for exemptions is usually done as part of the student application process. Simply mark on the application form what exemptions you would like to apply for and our Admissions Committee will review these and you will be notified of the outcome as soon as possible.