Taking your ACCA exams is the first step towards becoming an ACCA professional accountant and we therefore expect you to act in a professional manner when taking your exams. The following rules give guidance on conduct. Please note that these exam regulations also apply to students sitting exams for internally assessed ACCA courses.
- You are required to comply in all respects with any instructions issued by the Registrar, Exam Supervisor and Invigilators before and during an exam.
- You may not attempt to deceive the Registrar or the Exam Supervisor by giving false or misleading information.
- You are not allowed to take to your exam desk, or use or possess while at that desk, any books, notes or other materials except those authorised by the Registrar.
- You may not assist, attempt to assist, obtain or attempt to obtain assistance by improper means from any other person during your exams.
- You are required to adhere at all times to the 'Instructions to Candidates', which you receive with your Exam Attendance Docket.
- You are required to comply with the Exam Supervisor's ruling. Supervisors are obliged to report any cases of irregularity or improper conduct to the Registrar. The Supervisor is empowered to discontinue your exam if you are suspected of misconduct and to exclude you from the exam hall.
- You may not engage in any other unprofessional conduct designed to assist you in your exam attempt.
- You are not permitted to remove either your script booklet or your question paper from the exam hall. All exam scripts remain the property of ACCA.
- You are required to remain in the exam hall for the three hour duration of the exam.
BEFORE THE EXAMINATION
- You may only sit the paper(s) chosen by you and shown on this document.
- You may only sit at the examination centre shown on this document.
- You should retain this document and take it with you to the examination centre where:
- it will ensure your entry to the examination
- it will be used to verify your identity during the examination
- it will be retained by the centre supervisor after your last examination in the session.
- In addition to this document, you should also take your Student Registration Card to the examination centre.
- If you have lost your Student Registration Card, please write to ACCA Student Services to request a new one as soon as possible (enclosing one passport-size photograph and a cheque/bank draft to the value of £10 sterling.)
- In the absence of either of the above please take another official means of photographic identity, such as your passport, driving licence, national identity card, to the examination centre. If you are unable to prove your identity your examination script may not be marked.
- Please pay close attention to the Supervisor’s announcement at the beginning of each examination. This will include important information relating to safety within the examination hall. Please also ensure that you know where the fire exits are.
- Each desk in the examination hall is numbered; please ensure that you are sitting at the correct desk by referring to the desk number shown on this document. If you are taking more than one paper, please note that your desk number may vary from paper to paper and if you do not sit at the correct desk your script may be rendered invalid.
- Please ensure that you arrive on time for your examination(s) as you will not be given extra time if you are late.
- The Supervisor will not allow you to enter the examination hall after the first hour of the examination.
- You are not permitted to leave the hall permanently until the end of the session.
- If you are required to leave the hall for a short period at any time, you will be escorted by an Invigilator.
- You may take to your desk:
- rulers, pens, pencils and an eraser or correction fluid
- A slide-rule, logarithm tables, geometrical instruments and charting templates
- A noiseless, cordless pocket calculator which may be programmable but which may not have a printout or graphic/word display facility in any language.
- Mobile phones or pagers should be switched off at all times in the examination hall and are NOT permitted to be taken to your desk under any circumstances.
- Please leave all bags and briefcases at a point indicated by the Supervisor. This includes mobile phones and pagers. ACCA cannot accept responsibility for the theft or loss of, or damage to, any items left in the examination hall, therefore you are advised not to bring any items of value to the centre.
- Before the examination begins please complete the following details on your Candidate Registration Sheet in black pen and on the front of your script booklet (please note that your name should not appear on your script booklet):
- Your student registration number
- Your desk number
- Your examination centre/hall code number
- Your examination paper name and number
- (Where appropriate) your examination paper law/tax variant code or your examination paper IAS stream code
- (At the end of the examination) please also indicate the question numbers which you have attempted during the examination.
- Please also ensure that you include these details on any continuation sheet which may be given to you during the examination and note that no extra time is allowed for this at the end of the examination.
- Please ensure that you have been given the correct examination paper by comparing the front cover of your examination paper with the paper designation code on this document.
- Please do not smoke in the examination hall.
- ACCA does not implement a dress code for its examinations. However, please dress for your examination(s) in a manner which will not cause offence to your fellow candidates.
- Before, during and after your examination(s), please do not behave in a manner which will distract your fellow candidates. Inappropriate behaviour will be reported to ACCA by the Supervisor.
- Please do not open your question paper or start writing in your script booklet until the Supervisor begins the examination.
- It is in your direct interest to show your rough workings for each question, in the script booklet. This will help the marker accurately assess your performance in the examination.
- Please stop writing as soon as the Supervisor ends the examination. Please do not then leave your desk until the Supervisor permits you to do so.
- Please submit your completed script booklet, candidate registration sheet, question paper and any unused stationery to the Invigilator/Supervisor at the end of the examination. No item of stationery should be removed from the examination hall.
- Your examination result will be sent to you approximately 10 weeks after your examination(s). The date for despatch of results is given in Student Accountant.
- The names of all ACCA affiliates will be published in the UK national press following each examination session. If you are a potential affiliate and you do not wish your name to be published, please inform Customer Services by either 1 July (for the June session) or 1 January (for the December session).
- Your worked examination script(s) and candidate registration sheet(s) remain(s) the property of ACCA and will not be returned to you.
- Your examination entry fees are not refundable or transferable.
- You are requested by the West African Examinations Council to produce your identification card or passport in addition to your ACCA documentation at the examination centres in Accra, Kumasi and Takoradi. Failure to do so will result in you not being allowed into the examination hall.
- If you are sitting at a designated Special Centre, please pay all invigilation and accommodation fees directly to the local Supervisor before the date of the examination. If you are unable to sit the examination for which you have entered, please advise the local Supervisor in good time and pay whatever cancellation fees may be appropriate.

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