Entry requirements

Before you become an ACCA student, the following matters should be considered:

Minimum requirment for registration:

In Latvia the minimum requirement is: "Atestats par visparejo videjo izglitibu (Attestation of General Secondary Education)" and at least 18 years old. Please check ACCA accreditation below for more details

If you have finished University, depending on your degree you may be entitled to exemptions from certain ACCA examinations.

Fluency in English

The examinations and all the teaching are in English. However, you do not need proof of your knowledge of English to become an ACCA student. All exams are written, however grammar and spelling are not marked by the examiner. If you want to check the level of English used in the exams visit ACCA website to see past exam questions.

Please also note that all technical terms will obviously be explained on the courses and prior knowledge of these is not required.



The ACCA qualification is of a high standard (it is equivalent to completing a full University degree course). Therefore studying for the exams does require a lot of hard work, and success is impossible without a real commitment to continuous home study. However the examinations are well within the ability of most intelligent students.

General Rules

  • To satisfy the exam requirements which are necessary to become an ACCA member, students must pass (or be exempted from) all nine exams in the Fundamentals level, pass all three exams in the Essentials module, and successfully complete two Options module exams at Professional level.
  • The exams have to be taken in the following order:
    Knowledge, Skills, Essentials and Options
  • Students may vary the order they attempt exams within each module but they may not vary the order of the modules. However, the ACCA strongly recommends that papers within a module are taken in order. 
  • Higher level papers assume knowledge from lower level papers
  • The pass mark for all papers is 50%.
  • Students have ten years to complete all examination papers from the date of registration, although most students take only three to four years, sitting two or three papers at each session.
  • Exemptions from exams are available only from Fundamentals level: Skills or Knowledge.
  • Graduates with a degree in finance or accounting usually are exempt from the first 3 papers and may well be exempted from sitting other papers also. Applications for exemptions must be dealt with directly with the Association.
  • Up to four exams can be taken per sitting, in June and December each year. Most students attempt 2 or 3 papers each sitting at either 6-monthly or yearly intervals. How often students sit examinations is their choice and depends on how much time they have free for studying.
  • All three Knowledge module examinations are two hours long and comprise multiple choice questions.
  • The Skills module examinations and all Professional Level examinations are three hours long and require full answers (not multiple choice).
  • The examinations are in English, and, where relevant, are based on the UK Taxation systems. This does mean that students will have to complete one examination on UK Taxation. This is obviously of no direct relevance in Latvia. However, most of the principles of taxation are the same world-wide, and a student passing the UK papers will easily be able to adapt their knowledge to the Latvian tax system.
  • For several of the examinations there is a choice of the International Stream - examining International Accounting Standards; and the UK Variant - based on UK Standards. For Latvian students, the International Stream is the preferred option, and the courses in RÓga are for the International Stream examinations.
  • Students are required to obtain a minimum of three years' relevant supervised practical experience in order to qualify. Wherever possible your Supervisor should be a line manager or partner who is a qualified Accountant or a member of an accountancy or audit body recognised by law in your country of employment.
  • You can obtain the practical experience required for membership during or after completing the examinations, in any business sector, in any size or type of business.

ACCA Accreditation


Qualification ACCA
Atestats par visparejo videjo izglitibu (Attestation of General Secondary Education) Sufficient for Registration
Diploma of Secondary Vocational Education (since 1999) Insufficient for Registration
Diploms par augstako arodizglitibu (Diploma of Higher Vocational Education) / Tehnikum (T) diploma Sufficient for Registration
First Level (Higher) Vocational Diploma (since 2000) Sufficient for Registration


Qualification ACCA
Diplom (from a Kutsekõrgharidus / tertiary vocational level) Sufficient for Registration
Gümnaasiumi lõputunnistus (Secondary School Certificate) - at grade 12 Sufficient for Registration
Lõputunnistus Keskerihariduse Omandamise Kohta (Post-secondary technical / vocational school leaving certificate) Sufficient for Registration
Lõputunnistus Kutse-ja Keskhariduse Omandamise Kohta (Secondary / Lower vocational school leaving certificate) (until 1998) Insufficient for Registration
Tunnistus keskhariduse baasil kutsekeskhariduse omandamise kohta (Vocational Secondary Certificate) Sufficient for Registration
Tunnistus põhihariduse baasil kutsekeskhariduse omandamise kohta (Vocational Secondary Certificate) Sufficient for Registration


Qualification ACCA
Secondary School Diploma / Maturity Certificate Sufficient for Registration
Post-Secondary Vocational Certificate / Diploma (2 years) Sufficient for Registration
Junior College Diploma (3 years) Sufficient for Registration

To find out more about ACCA go to their web site.

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