ACCA charges a one-off registration fee and an annual subscription. The fee for sitting MA at an exam centre is set by the centre itself, so ACCA does not publish one figure for it.
Initial registration
£89, once
Annual subscription 2026
£140
Exam fee at a centre
Set by the centre
Booking
On demand, directly with an exam centre
ACCA's fees
ACCA's fees page lists a one-time initial registration fee of £89 when you register as a student, and an annual subscription of £140 for 2026 to keep your student status active. It says fees for exams taken at computer-based exam centres are set by the centres themselves.
Remote exams
From March 2026 ACCA is withdrawing remote session exams, which are now available only in countries where it has no exam centre provision.
Keeping the cost down
A resit means paying the exam fee again. Book once your timed practice exams are comfortably above 50%.
Try 3 questions
Question 1 · Section A · Syllabus C12 marks
Direct and indirect labour cost
Jarrow Co's 13 direct workers each worked a basic 38-hour week, and between them worked 36 hours of overtime, so 530 hours in total. The basic rate is $13 per hour and overtime is paid at time and a half.
50 of the hours worked were idle time caused by a machine breakdown; idle hours are paid at the basic rate and treated as indirect labour. The overtime was worked to meet the general level of production.
What is the direct labour cost for the week? (2 marks)
$
Question 2 · Section A · Syllabus C3, C42 marks
Job costing and pricing
Wexford Co makes fitted furniture to customers' orders and uses job costing. The estimated costs of job 381 are:
Cost
Estimate
Direct materials
$800
Direct labour
71 hours at $22 per hour
Hire of special equipment for this job only
$200
Production overhead
Absorbed at $12 per direct labour hour
Administration and selling overhead
10% of total production cost
Wexford Co prices each job to give a mark-up of 30% on total cost.
What price should be quoted for job 381? (2 marks)
$
Question 3 · Section A · Syllabus B1, B32 marks
Expected values
Orwell Co is considering a project with these possible profits:
Outcome
Profit $
Probability
Poor
22,000
0.3
Expected
71,000
0.4
Good
91,000
0.3
What is the expected value of the profit? (2 marks)