Exemption Policy


It is hereby notified for information of all registered students of Business Level in January-June, 2020 session that the applications for Exemption from examination will be started from December 12, 2019 and will continue till April 7, 2020. Exemption fee (non refundable) is Tk. 500/= (five hundred) only per subject.

Exemption Policy

1) Exemption for Approved Academic Qualification (Regular): Students from the all public universities and selected private universities will be granted 4 (four) subjects exemption in Business Level (except paper GE 05) fulfilling the following conditions:






All Public Universities BBA Any CGPA 3.00 out of 4.00 GE01, GE02, GE03 and GE04
4 years B.Com /BBS (Hon’s) Accounting or Finance 3.00 or 50% marks
3 years B. Com (Hon’s) Plus 1 year Master Accounting or Finance 50% marks (separately)
3 years B. Com (Hon’s) Plus MBA Accounting or Finance 50% marks and CGPA 3.00 out of 4.00
Selected Private Universities BBA Accounting or Finance CGPA 3.20 out of 4.00 GE01, GE02, GE03 and GE04

*List of selected Private Universities are kept in the office.

2) Exemption for Approved Academic Qualification (Advanced): This exemption is only allowed if the degree offering entity is an independent department of approved university. Subject to the following condition:

Universities Degree Department Result Exemption
Public or Private Universities BBA Accounting or Accounting and Information Systems CGPA 3.50 GE01, GE02, GE03, GE04 and E1

For example, students with BBA Degree from the Department of Accounting and Information Systems of the University of Dhaka along with minimum CGPA 3.50 are eligible to avail this benefit.

3) Exemption for Approved Academic Qualification (Documentation Based): If an incumbent failed to avail the benefits mentioned in point 1 above due to CGPA or marks below the threshold, they can apply for exemption from respective papers subject to the following conditions:

i. Minimum GPA of the equivalent paper is 3.00 out of 4.00 for public university and 3.20 out of 4.00 for private universities or 50% of average marks under traditional assessment system.

ii. Students need to submit detailed course outline duly attested by a faculty of at least Assistant Professor Level from the Universities/Colleges they studied for mapping by ICMAB authority.

iii. Contents of the submitted course outline should match at least 75% contents of the corresponding ICMAB paper to qualify the eligibility.

iv. For the purpose of allowing exemptions, Approved Academic Qualification means such qualifications which are approved by ICMAB authority based on the mapping of respective academic curriculums with that of ICMAB. The decision of ICMAB authority is final in whole mapping process.

4. Exemptions for Members of Professional Bodies

a. Qualified Member of The Institute of Chartered Accountants of Bangladesh (ICAB), Association of Chartered Certified Accountants (ACCA) & Institute of Chartered Secretaries of Bangladesh (ICSB) will be granted 4 (four) subjects exemption in Business Level (except paper GE 05).

b. The member of CIMA (UK) / CPA (USA) / CGA (Canada) / other equivalent foreign Professional Accounting body may be granted exemption on different subjects / level recommended by the Education Committee and approved by the ICMAB National Council.


i. Conditions mentioned in serial nos. (1) & (2) will only be applicable for newly admitted students from July-December, 2015 session and onward.

ii. Original Certificates and Transcripts of Bachelor Degree (Pass/Hon’s), Master Degree/MBA Degree, Professional Degree should be shown and a photocopy of the same should be submitted to ICMAB separately from Admission procedure.

iii. It is to be mentioned that payment of exemption applications does not mean that exemption will be granted. Granting exemption depends on the fulfillment of all the conditions of ICMAB.

Application Procedure:

1. Go to www.icmab.org.bd and click on My ICMAB at the top right corner.

2. Login with your Registration Number as user name & Password.

3. Select Exemption from the menu bar; choose Subjects you are asking for exemption & click on Submit.

4. Pay the fees and submit relevant documents (mentioned above) along with deposit slip to ICMAB office from 10.00 a.m. to 5.30 p.m. on every working day.

Annex-1: List of selected Private Universities

  • American International University – Bangladesh
  • BRAC University
  • Daffodil International University
  • East West University
  • Eastern University
  • Independent University Bangladesh
  • North South University and
  • United International University

Annex-2: List of Universities having independent department of Accounting or Accounting and Information Systems

Public Universities

  • Bangabandhu Sheikh Mujibur Rahman Maritime University
  • Bangabandhu Sheikh Mujibur Rahman Science & Technology University
  • Bangladesh University of Professionals
  • Barisal University
  • Begum Rokeya University
  • Comilla University
  • Hajee Mohammad Danesh Science & Technology University
  • Islamic University
  • Jagannath University
  • Jahangirnagar University
  • Jatiya Kabi Kazi Nazrul Islam University
  • Mawlana Bhashani Science & Technology University
  • National University
  • Patuakhali Science And Technology University
  • University of Chittagong
  • University of Dhaka
  • University of Rajshahi

Private Universities

  • American International University-Bangladesh
  • Bangladesh University of Business & Technology
  • Chittagong Independent University
  • Exim Bank Agricultural University, Bangladesh
  • Independent University, Bangladesh
  • United International University