If you're considering starting a qualification with ACCA, you may come across the term Joint Examination Scheme (JES). Here's what it means, how it might affect you, and what to do.
What is the Joint Examination Scheme?
The JES is a partnership between ACCA and national accountancy bodies in 18 countries. Under this scheme, students register with both ACCA and their national accountancy body.
If your country of residence is one of the following, you'll need to register directly with the national accountancy body, in addition to registering with ACCA.
- Barbados - Institute of Chartered Accountants of Barbados (ICAB)
- Belize - Institute of Chartered Accountants of Belize (ICABe)
- Cayman Islands - Cayman Islands Institute of Professional Accountants (CIIPA)
- Cyprus - The Institute of Certified Public Accountants of Cyprus (ICPAC)
- Greece - The Institute of Certified Public Accountants of Greece (SOEL)
- Guyana - Institute of Chartered Accountants of Guyana (ICAG)
- Jamaica - The Institute of Chartered Accountants of Jamaica (ICAJ)
- Lesotho - Lesotho Institute of Accountants (LIA)
- Malta - The Malta Institute of Accountants (MIA)
- Trinidad and Tobago – The Institute of Chartered Accountants of Trinidad & Tobago (ICATT)
- Uzbekistan – Association of Certified Finance Professionals (ACFP)
If your country of residence is one of the following, you don't need to make a separate application to the national accountancy body. Your registration with ACCA will automatically include you in the Joint Scheme:
- Botswana - Botswana Institute of Chartered Accountants (BICA)
- Cambodia - Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA)
- Eswatini - Eswatini Institute of Accountants (ESIA)
- Oman - Oman Association of Chartered Public Accountants (OACPA)
- Sierra Leone - The Institute of Chartered Accountants of Sierra Leone (ICASL)
- United Arab Emirates - Accountants & Auditors Association (AAA)
- Vietnam - Ministry of Finance (MoF)
Why does it exist?
Our JES partnerships ensures that our students and members meet the local regulatory or professional standards in their country. This helps align ACCA’s international syllabus with local laws, regulations, and accounting practices.
What does this mean for you?
If you're in a country that is a part of the scheme, here’s what you should know:
- Dual registration: You’ll be required to register with both ACCA and the national body (which is mandatory in the applicable countries). This usually means an extra registration step and possibly an additional registration fee, that is paid directly to the Joint Exam Scheme body.
- Exam conditions: You’ll take the same ACCA exams as everyone else globally, but some papers may be tailored to local laws and standards (e.g. the Corporate and Business Law (LW) exam).
- Recognition and membership: Joining through a Joint Exam Scheme means your qualification may also be recognised by the local accountancy body, which could help with local employment and practice rights.
- Additional requirements: Some local bodies may have their own Continuing Professional Development (CPD) or ethics requirements. Please check what’s needed in your country.
How do I know if this applies to me?
When you register as a student, the system will automatically detect your location and advise whether you fall under a JES. Alternatively, you can find further information on ACCA Global.
What are the benefits?
Choosing ACCA means opening doors, locally and globally.
- Recognition at both international and national level
- Access to local professional networks and support
- Streamlined compliance with both ACCA and local accounting regulations
- Local exam options tailored to domestic laws and tax systems
What if I don’t register with the local accountancy body?
It's important to complete all the registration steps that apply to you. If you don’t, you may face complications that can affect your progress.
Here’s what you need to know:
1. You may not be allowed to sit exams
In many Joint Exam Scheme countries, exam eligibility is linked to joint registration. If you haven’t registered with the local body, you may be blocked from booking or sitting exams until this is resolved.
In many Joint Exam Scheme countries, exam eligibility is linked to joint registration. If you haven’t registered with the local body, you may be blocked from booking or sitting exams until this is resolved.
2. Lack of local recognition
Without registering with your country’s accountancy body, you may miss out on national recognition of your qualification, which could limit your career options locally. This could also affect your ability to practice or sign off on financial statements, depending on local laws.
3. You may be in breach of ACCA’s Terms and Conditions
As part of your student agreement, you’re expected to follow ACCA’s Terms and Conditions. Failure to comply with Joint Exam Scheme requirements could result in your removal from the register.
What should you do?
If you’re in a Joint Exam Scheme country:
- Be prepared to register with both ACCA and your national body (If applicable)
- Review any local variations in exam content
- Stay informed about any local requirements beyond the ACCA qualification
If you're not in a Joint Exam Scheme country, you only need to register directly with ACCA.
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