ACCA AA Exam Cost: Registration and Subscription

What the ACCA Audit and Assurance exam costs

ACCA charges a one-off registration fee and an annual subscription. Each exam also has an entry fee, which depends on the session and how early you enter, so check the current figure with ACCA before you enter.

Initial registration	£89, once
Annual subscription 2026	£140
Exam entry fee	Set for each session
Sessions	March, June, September and December

Initial registration

£89, once

Annual subscription 2026

£140

Exam entry fee

Set for each session

Sessions

March, June, September and December

ACCA's fees

A one-time initial registration fee of £89 is paid when you register as a student, and an annual subscription of £140 for 2026 keeps your student status active.

Sessions and resits

AA is sat in sessions (March, June, September and December), with results about 6 weeks later. A resit means entering a later session, so it pays to enter once your timed practice is comfortably above half marks.

Try 3 questions

Question 1 · Single question · Syllabus B52 marks

Fraud, laws and regulations

Asha, the head of internal audit at Selby Co, asks how her team's work on fraud relates to the responsibilities of the company's management and its external auditor.

Which statement is correct? (2 marks)

Internal audit's work on fraud removes the external auditor's need to consider fraud at all in its auditInternal audit has the primary responsibility for preventing fraud, so management need do nothing furtherInternal audit can help prevent and detect fraud, but management keeps the primary responsibilityInternal audit is responsible for the audit opinion

Question 2 · Single question · Syllabus D5, D6, D72 marks

Automated tools, others' work and not-for-profit audits

The audit firm has engaged a property valuer as its auditor's expert to assess Norcott Co's revaluation of its land and buildings.

Which fact most threatens the valuer's objectivity? (2 marks)

The valuer works locallyThe valuer is a member of a professional bodyThe valuer has valued similar buildings beforeThe valuer's spouse is the sales director of Norcott Co

Question 3 · Single question · Syllabus B1, B22 marks

Acceptance, objectives and scepticism

ISA 200 sets out the overall objectives of the auditor in an audit of financial statements.

Which of the following is one of those objectives? (2 marks)

To obtain absolute assurance that the financial statements contain no misstatement of any size, whether due to fraud or errorTo obtain reasonable assurance that the financial statements as a whole are free from material misstatementTo confirm that the accounts are correct in every respectTo give the shareholders assurance that the directors have managed the company efficiently and effectively in the year

Questions people ask

How much does it cost to register with ACCA?

A one-time initial registration fee of £89.

What is the ACCA annual subscription?

£140 for 2026.

How long do AA results take?

Results for session exams come about 6 weeks after the exam.