Entry Requirements : You must be accepted as a registered student by the ACCA. Minimum requirements are successful completion of the Applied Knowledge papers, either by sitting and passing the ACCA external examinations or by the award of exemptions. The exemptions given are dependent upon further qualifications, which could be a degree (relevant or non-relevant) or a HND or equivalent. In addition to the above requirements, for full time students that have been granted exemptions from the Applied Knowledge papers based upon their degree qualification, they should have been awarded at least a Second Class Honours degree.