UK Two qualifications. Seven questions.

US CPA or ACCA?
Find your fit.

Compare the exams.
Plan your next step.

Education, dates, costs and UK career options, side by side. Start with the work you want to do.

Compare the routes See the costs

Start with your career direction

US CPA

US accounting & tax

Explore this route for US tax, US-facing reporting or a career linked to the United States.

ACCA

UK & international accountancy

Explore this route for UK practice, reporting and commercial finance. Check your target employers’ requirements.

See what UK employers ask for

4 sections vs up to 13 examsDifferent starting points and syllabuses

Both can be taken in the UKApproved centres and available seats

Exams are one part of qualifyingExperience and final approval also matter

What is the difference between US CPA and ACCA?

The US CPA leads to a US state license. ACCA leads to membership of a professional accountancy body.

US CPA4 exam sections

US financial reporting, audit, tax and regulation, plus one discipline.

AUDFARREGBAR / ISC / TCP

Pass all four, then meet your state’s education, experience, ethics and licensing rules.

Explore the four sections

ACCA13 exams before exemptions

Financial and management accounting, audit, tax, law and business strategy.

3 Knowledge6 Skills4 Professional

Complete exams, the ethics module, 36 months of relevant experience and nine performance objectives.

See the qualification structure

Starting now and studying into 2027?

This comparison uses the current ACCA structure. ACCA is introducing a redesigned qualification in 2027, with transition credit for equivalent completed elements. Map your expected progress before planning a multi-year exam sequence.

Check ACCA’s transition guidance

What education and credits do I need?

US CPA

A degree evaluated against state rules

There is no single UK credit requirement. A board-approved evaluator checks US equivalence and subject coverage.

Washington example: a qualifying bachelor’s degree with an accounting concentration.

24accounting hours+24business hours

US semester hours or equivalent; excess accounting hours may count toward business. UK credits and ECTS do not convert into automatic eligibility.

Verify the state’s education rules

ACCA

You can start without a degree

The standard school-leaver entry route is:

2A levels+3GCSEs

Five separate subjects including English and maths, or accepted equivalents. Check qualifying grades with ACCA.

No US-style university credit total. Relevant prior study can earn up to nine exam exemptions; none apply at Strategic Professional. A Foundation route is available if you do not meet direct entry.

Check your qualifications

Education credits, exemptions and experience are different

For CPA, choose the state before paying for an evaluation. Washington also accepts qualifying postgraduate study or a bachelor’s plus 30 semester hours; its licensing experience requirement varies by pathway. A three-year UK degree or ACCA membership is not automatically sufficient.

For ACCA, exemptions reduce the exams you sit, but attract a fee. Membership still requires the ethics module and practical experience.

Washington licensing pathways ACCA exemption rules

How and when can I take the exams?

US CPA

Book with Prometric

Apply through a participating state, receive your Notice to Schedule (NTS), then register for international testing. CPA testing is available in England and Scotland.

UK testing and booking steps

ACCA

Book a computer-based exam

Book session exams through myACCA. For BT, MA, FA and English / Global LW, book on-demand exams directly with a licensed centre.

On-demand exams and centres

2026 testing calendar

Subject to seats and eligibility

Year-round: CPA Core + ACCA on-demandBelow: CPA Discipline + ACCA sessions

JanCPA DisciplineNo ACCA session

FebNo DisciplineNo ACCA session

MarNo DisciplineACCA session

AprCPA DisciplineNo ACCA session

MayNo DisciplineNo ACCA session

JunNo DisciplineACCA session

JulCPA DisciplineNo ACCA session

AugNo DisciplineNo ACCA session

SepNo DisciplineACCA session

OctCPA DisciplineNo ACCA session

NovNo DisciplineNo ACCA session

DecNo DisciplineACCA session

CPA Discipline exampleTest 1-31 October. Target score release: 15 December. Sit within your NTS validity.

ACCA December sessionTest 7-11 December. Standard entry closes 2 November at 23:59 GMT; late entry costs more.

CPA calendar ACCA dates and deadlines

You can prepare an application outside exam windows. CPA testing windows change from July 2027; use the official calendar for later plans.

What does each route cost?

Budget for the whole route. These are first-attempt examples, with the missing costs shown underneath.

US CPA · Washington + UK testing

Four sections, current listed fees

US$3,142.36

Subtotal before foreign education evaluation

Washington eligibility application: US$96
Exam section fees: 4 × US$268.59
Section application fees: 4 × US$103
UK international testing fees: 4 × US$390

Add: NIES evaluation, any extra coursework, preparation, retakes, travel, ethics and licensing fees.

State fees UK testing fees

ACCA · UK fee example

Three years at 2026 fee rates

£2,439

Subtotal before four on-demand exam fees

Initial registration: £89
Annual student subscriptions: 3 × £140
Applied Skills session exams: 5 × £173
Strategic Business Leader: £295
SBR + two option exams: 3 × £229
Ethics and Professional Skills Module: £83

Add: centre-priced BT, MA, FA and LW exams, tuition, retakes, travel and membership admission.

Official UK fee schedule

ACCA assumes no exemptions, standard entry and three subscriptions held at the 2026 rate. It is a budgeting example, not a future price quote: fees and the qualification structure change. Exemptions cost £98 per Knowledge exam or £123 per Skills exam. CPA totals vary by state. Currencies are kept as charged; GBP card costs depend on exchange rates and bank fees.

What UK jobs are available for each?

Both appear in UK hiring. The examples below show US CPA in specialist US tax and ACCA in finance partnering, with some advisory roles accepting either credential family.

EY · London

US Tax Senior, Private Equity

US CPA or Enrolled Agent; study in progress accepted.

US partnership tax and return-preparation experience.

Ambition (recruiter) · City of London

Finance Business Partner

ACCA, ACA, CIMA or equivalent.

Finance partnering experience in law firms or professional services.

EY · London

FAAS Senior Manager, Product Control & Valuation

ACCA, CPA, ACA, ACMA, CIMA or equivalent.

10+ years in banking product control / valuation. The advert does not specify the CPA jurisdiction.

Three selected adverts checked in September 2026, not a UK vacancy count or a representative survey. Adverts can close. Generic “CPA” does not establish a US-CPA-only requirement, and this sample cannot tell us which qualification has more vacancies.

Wider market: accounting demand rose in August 2026. Accounting / Financial was one of two out of ten sectors with rising permanent vacancies in the REC survey. This is a sector trend, not a CPA or ACCA job-growth rate.

Read the UK hiring report

What is the average UK salary for each?

There is no reliable like-for-like UK average for US CPA versus ACCA in these sources. Compare the role, seniority and location you are targeting.

2026 UK starting salaries by role, GBP per year
Role	25th percentile	50th percentile	75th percentile
Qualified financial accountant	£47,250	£52,750	£58,500
Group / financial reporting accountant	£52,500	£61,500	£68,250
Financial controller	£63,000	£76,750	£92,500

Robert Half’s 50th percentile is the benchmark for a candidate with average experience and most required skills. These are role-based starting salaries, not mean earnings of ACCA members or US CPAs, and do not establish a salary premium for either.

Salary guide and methodology View the published tables

How do I apply from the UK?

CPA starts with a US state and education evaluation. ACCA starts with direct student registration.

Choose state Evaluate Apply Book

US CPA application

0 of 4 ready

Document group AID and matching personal detailsPrepare your passport details. Keep your name consistent across the evaluator, state application and exam booking.Document group BDegree certificates and transcriptsArrange official records from every institution for the board-approved evaluator. Include course details and translations if requested.Document group CEvaluation report, state forms and feesFollow your chosen board’s instructions. For Washington, apply through the CPA Portal after arranging NIES evaluation.Document group DNTS and international registrationAfter approval, obtain your Notice to Schedule, pay the UK testing fee, wait at least 24 hours, then book with Prometric.

Check entry Register Confirm exemptions Book

ACCA application

0 of 4 ready

Document group ACopy of your identity documentUse an accepted document such as a passport or birth certificate. ACCA asks for copies, not originals.Document group BQualification evidenceUpload award certificates and relevant transcripts. Enter previous study details to request any eligible exemptions.Document group CPhoto and any translationsPrepare a passport-style photograph. Non-English documents need the original-language copy and an official stamped translation.Document group DOnline application and paymentRegister with ACCA. Once approved, book session exams through myACCA or on-demand exams directly with a licensed centre.

Tick these as you prepare. Nothing is submitted; progress resets on reload. For international CPA test day, bring your passport and valid NTS and follow Prometric’s current ID instructions.

Open the CPA application route CPA document rules Start your ACCA application CPA test-day requirements

After the exams: apply for your state CPA license once all state conditions are met, or for ACCA membership after exams, ethics and practical experience are complete. Passing exams alone does not award either credential.

Considering the US CPA?

Try the exam before you plan the journey.

Work through free CPA questions with explanations, then use the UK guide to map your application.

Try free CPA questions Your UK application guide

Start practicing with CPAPass

A few important distinctions

Does ACCA give me exemptions from the US CPA Exam?

ACCA membership does not automatically exempt you from US CPA sections. Check state eligibility and have your education evaluated; NASBA’s current mutual recognition list does not include ACCA.

Is ICAEW ACA the same qualification as ACCA?

No. ICAEW ACA and ACCA are separate qualifications with different training routes. This page compares ACCA with the US CPA. Do not assume recognition or exemption arrangements for one body apply to another.

Does either qualification automatically let me sign UK statutory audits?

No. A US CPA license does not itself provide UK audit signing rights. ACCA membership alone is also insufficient: the relevant audit qualification, experience, practising permissions and registration are separate requirements.

Current recognition agreements UK audit registration

Sources & review notes

Prepared by the CPAPass Editorial Team using the linked exam authorities, employer adverts and salary research. Confirm requirements, prices and appointments with the provider before applying.

View all sources