Fellowship Program

Emirates Association For Accountants And Auditors - Fellowship Program
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Main journey stages
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Applicant pathways (cases)
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Approved exams via ACCA
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Required pass rate per exam
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CPD hours to renew annually
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AED annual fellowship fee

This guide is the single reference for the entire fellowship process. It sets out all legal decisions, the seven applicant cases, required documents, exams, fees, annual renewal requirements, and institutional responsibilities — based on the Standard Operating Procedures approved by the Emirates Association of Accountants and Auditors. No external information is needed to apply.

Section 02 — Key terms

The vocabulary of the fellowship program

Read these definitions first — they are used throughout the guide and determine which pathway applies to you.

Emirates Fellowship Certificate

The certificate approved by the Ministry of Economy and granted by the Emirates Association of Accountants and Auditors.

Registered Auditor (MOE)

An auditor registered in the Ministry of Economy register before 12 May 2022.

The Six Approved Bodies

Foreign professional bodies whose fellowship is accredited under Decision 805/2018.

AICPAICAEWACCACPA CanadaCAANZSOCPA
IFAC

The International Federation of Accountants and its member bodies — more than 180 professional bodies worldwide.

CPD Hours

Continuing Professional Development — the education hours required annually (30 hours) to renew the fellowship certificate.

15 Academic Hours

15 hours in accounting courses from an accredited university, per Administrative Decision 109/2022.

Good Standing

A letter from the fellowship-granting body confirming good professional conduct and the validity of the fellowship certificate.

The Association (EAAA)

Emirates Association of Accountants and Auditors — the body entrusted with implementing the program.

ACCA Platform

The approved digital platform for conducting the three prescribed exams.

Section 03 — Scope

Who these procedures apply to

01

Registered auditors

Natural persons registered in the Ministry of Economy records before 12 May 2022.

02

New auditors

Applicants who are not registered with the Ministry of Economy.

Section 04 — The journey

Six stages, from registration to Fellow Member

Every applicant travels the same six-stage journey. Stages 1, 2, 4 and 6 are mandatory for all; stage 5 (exams) applies depending on your case.

1
Mandatory

Register on the Association’s website

Create a personal account on the official EAAA website (www.uae4aaa.ae) using the same email and phone number you will later use on the ACCA platform — this ensures correct linkage between the two systems.

  • Create a new account with your email and phone number
  • Complete your personal data (name, nationality, ID number, contact details)
  • Confirm the account via the verification email
2
Mandatory prerequisite

Enroll in Individual Membership (Affiliate / Associate)

Before reaching the fellowship program, you must obtain individual membership in the Association. This step cannot be bypassed for any of the seven cases.

  • Open the “Individual Membership” section and complete the application form
  • Upload the core documents: certified academic certificate (accounting or finance), ID copy, personal photo, passport copy
  • The Association reviews and accepts the individual membership application
Fee: per the individual membership category approved by the Association
3
Path determination

Select your applicable case (1 to 7)

Choose the case that matches your actual situation, based on your registration with the Ministry of Economy, your academic qualification, and your professional certificate (if any). Use the interactive path finder below, then confirm against the comparison table and detailed procedures.

  • Determined by MOE registration, academic qualification, and professional fellowship
4
Unit review

Upload documents & Fellowship Unit review

Upload all documents required for your case (PDF or clear image). The Fellowship Unit reviews them, verifies the conditions within the set period, then notifies you of preliminary acceptance or requests additional documents.

  • MOE registration certificate (if applicable — Cases 1 & 2)
  • Professional fellowship certificate + valid Good Standing letter (per case)
  • Bachelor’s degree with equivalency (when needed)
  • Proof of 15 accounting academic hours (Cases 2 & 6 when major is not accounting)
  • Certificates not in Arabic or English require a certified legal translation attached to the original
5
When applicable

Pass the required exams via ACCA

Depending on your case, you pass one or three exams (IFRS + ISA + UAE Tax & Regulations) with 60% or higher for each — within two years of passing your first exam. The Fellowship Unit sends the registration link; you pay ACCA and the exam-center fees directly.

  • Register in ACCA and choose an exam date (British Council)
  • Pay the ACCA exam fees + study-material fees
  • Pass each exam at 60% or higher
  • Upload the passing certificate and Digital Badge to your Association account
Fees: £310 IFRS · £310 ISA · £430 UAE Tax + exam-center fee
6
Internal approval

Approval, fee payment & certificate issuance

Once all conditions are met (documents + exams if any), the application is accepted by the Fellowship section and routed to the Director General and then the competent committee. You pay the annual fellowship fee, and the certificate is issued.

  • The completed file is reviewed and approved by the authorized official
  • Pay the annual fellowship fee via the electronic payment gateway
  • The “Fellow Member” certificate is issued electronically — an official paper copy is available
Fee: AED 1,050 annually — fellowship membership
Section 05 — Find your path

Which of the seven cases applies to you?

Answer up to three quick questions and we’ll identify your exact case, the exams you need, and what to prepare. Then confirm the details in the full breakdown below.

Interactive path finder

Answer to reveal your case

Your pathway

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Case –—
Eligibility
    Key documents
      Sections 05 & 06 — The seven cases

      Compare all pathways at a glance

      Each applicant’s path is set by their MOE registration status, academic qualification, and professional fellowship. All roads lead to the same outcome: Fellow Member.

      CaseConditionsRequirementOutcome
      1Registered auditor with the Ministry of Economy30 CPD hoursFellow Member
      2Registered auditor with the Ministry of Economy3 exams · IFRS + ISA + TaxFellow Member after exams
      3Not registered + fellowship from the six bodies + accounting bachelor’s1 exam · UAE Tax onlyFellow Member after exam
      4Not registered + fellowship from the six bodies + non-accounting bachelor’s1 exam · UAE Tax onlyFellow Member after exam
      5Not registered with the Ministry of Economy · accounting bachelor’s3 exams · IFRS + ISA + TaxFellow Member after exams
      6Not registered · non-accounting bachelor’s + 15 accounting hours3 exams · IFRS + ISA + TaxFellow Member after exams
      7Not registered · non-accounting bachelor’s + IFAC-member fellowship3 exams · no exemptionFellow Member after exams

      Detailed procedures — expand each case

      Section 07 — The exams

      Three approved exams, delivered via ACCA

      Per Administrative Decision 110/2022, exams run in six annual sessions — one every two months. Dates may shift for official holidays with advance notice. A 60% score is required to pass each exam.

      01
      IFRS

      International Accounting Standards

      Exam One
      Duration
      2:30
      Questions
      70
      Framework
      IFRS
      Pass rate
      60%
      02
      ISA

      International Auditing Standards

      Exam Two
      Duration
      2:00
      Questions
      70
      Framework
      ISA
      Pass rate
      60%
      03
      UAE TAX

      UAE Legislation & Taxation

      Exam Three
      Duration
      2:00
      Questions
      70
      Framework
      UAE Tax
      Pass rate
      60%
      Annual exam calendar — six sessions
      JanuaryMarchMayJulySeptemberNovember
      Exam syllabus — Administrative Decision 111/2022

      What each exam covers

      IFRSInternational Accounting

      The nature and operations of the IASB, the status of IFRS worldwide, revenue, non-current assets, impairment, leases, financial instruments, provisions & liabilities, business combinations, and disclosures.

      IAS 1IFRS 15IAS 8IAS 16IAS 40IAS 23IFRS 5IAS 38IAS 36IFRS 16IAS 32IFRS 9IFRS 7IAS 37IAS 19IAS 12IFRS 10IFRS 3IAS 7IFRS 8IAS 34
      ISAInternational Auditing

      IFAC standards and ISAs, audit documentation, fraud, planning, internal control, audit evidence, and reporting.

      ISA 230ISA 240ISA 300ISA 315ISA 500ISA 700–720
      UAE TAXUAE Legislation & Taxation

      The country’s legal system, free zones, value-added tax, taxes imposed outside the country, and the exchange of tax information.

      Legal systemFree zonesVATCross-border taxInfo exchange
      Exemptions & rules: Holders of a fellowship from the six approved bodies (AICPA · ICAEW · ACCA · CPA Canada · CAANZ · SOCPA) are exempt from the IFRS and ISA exams. All required exams must be passed within two years of the first exam. Exam fees are paid directly on the ACCA platform, plus the exam-center fee.
      Section 08 — Accredited courses

      The 15 accounting academic hours

      Applicants who are not accounting majors must complete the equivalent of 15 study hours across the following approved courses (Administrative Decision 109/2022), evidenced by an attestation from an accredited higher-education institution.

      01Principles of Accounting
      02Principles of Financial Accounting
      03Principles of Managerial Accounting
      04Principles of Auditing
      05Managerial / Cost Accounting 1
      06Managerial / Cost Accounting 2
      07Advanced Cost / Managerial Accounting
      08Intermediate Accounting 1
      09Intermediate Accounting 2
      10Advanced Financial Accounting
      11Advanced Auditing
      12Accounting Information Systems
      13International Accounting
      Section 09 — CPD for renewal

      30 CPD hours every year to keep your fellowship

      Fellowship holders complete 30 Continuing Professional Development hours annually — 12 mandatory hours from the Association and 18 supplementary hours from other accredited sources.

      0
      Hours / year
      IFRS — International Accounting Standards
      4h
      ISA — International Auditing Standards
      4h
      UAE Legislation & Taxation
      4h
      Mandatory total — from the Association
      12h
      12 mandatory hoursDelivered by the Association (IFRS · ISA · UAE Tax)
      18 supplementary hoursTraining courses, conferences, universities, accredited accounting firms
      Accepted CPD sources

      Where your hours can come from

      Specialized courses held by the Association (12 mandatory hours)

      Conferences and seminars related to the profession

      Participation in technical committees of the profession

      Research, lectures, and professional working papers

      Courses from other associations, universities, or accredited firms

      Fellowship holders must submit proof of completed CPD hours when renewing.

      Section 10 — Fees & payments

      A complete, transparent fee statement

      All amounts are approximate and subject to change — always confirm the latest figures on the official EAAA and ACCA websites before paying.

      ItemApprox. amountBeneficiary
      Annual fellowship membershipPayable each year
      1,050AED
      EAAA — The Association
      IFRS examvia ACCA platform
      ≈ 310GBP
      ACCA
      ISA examvia ACCA platform
      ≈ 310GBP
      ACCA
      UAE Tax examvia ACCA platform
      ≈ 430GBP
      ACCA
      Exam-center feeper exam
      ≈ 400AED
      Exam center
      Exam retake feeupon failing an exam
      ≈ 290AED
      Exam center
      Annual fellowship renewalPayable each year
      1,050AED
      EAAA — The Association
      Section 11 — Online registration

      Ten steps to register on the Association’s website

      The complete electronic process — from creating your account to receiving the “Fellow Member” certificate.

      1

      Create a user account on the official EAAA website (www.aaa4uae.ae) using the same email and phone number you will use in ACCA.

      2

      Open the “Fellowship Membership” section and complete the electronic registration form.

      3

      Select the applicable case (1 to 7) that matches your actual situation.

      4

      Upload every document required for your case — certificates, equivalencies, CPD records, and so on.

      5

      After review and preliminary approval, you receive an acceptance email with ACCA links (if exams apply).

      6

      Register in ACCA, choose your exam dates, and pay the exam fees.

      7

      After passing, upload your passing certificates and Digital Badges to your Association account.

      8

      Visit the Association’s headquarters so the Fellowship Unit can audit your original documents.

      9

      Pay the annual fellowship fee (AED 1,050) via the electronic payment gateway.

      10

      Receive the “Fellow Member” certificate electronically — print it or collect an official paper copy.

      Your email and phone number must be identical on both the Association and ACCA platforms to guarantee correct linkage of your results.
      Section 12 — Annual renewal

      Keeping your fellowship active

      Renewal requirements

      Auditors’ registration in the Ministry of Economy records is renewed for no less than one year and no more than three years (Cabinet Decision 48/2022, Article 11). To renew, you must provide:

      • Renew your individual membership in the Association
      • Submit proof of 30 CPD hours completed that year
      • Pay the fellowship renewal fee (AED 1,050)
      • Hold a valid fellowship certificate
      • Maintain a valid professional-indemnity insurance policy (for legal persons)
      1–3Years — renewal period
      Important: Under Article 11 of Cabinet Decision 48/2022, an auditor’s registration is cancelled if not renewed within ten months of its expiry date.
      Section 13 — Exceptional cases

      How special situations are handled

      The Fellowship Unit follows a defined procedure for each exception, so your application keeps moving.

      Good Standing letter expires before approval

      The applicant is asked to obtain an updated letter from the granting body before the fellowship procedures are completed.

      Failing one of the exams

      Re-register in ACCA for the next session and pay the retake fee (AED 290). There is no maximum number of retake attempts.

      Wrong case selected at application

      The Fellowship Unit reviews the documents, reclassifies the case, and notifies the applicant of any additional requirements.

      MOE registration expires mid-process

      The applicant is reclassified within the non-registered pathways.

      Email mismatch between EAAA and ACCA

      The applicant is notified to update their data before the exam results are approved.

      A missing document in the application

      A grace period is granted to complete the missing documents before any final decision is taken.

      Certificates not in Arabic or English

      A certified legal translation must be attached to the original document.

      Group submission from an employer

      Coordinated with the Fellowship Unit while maintaining an independent file for each individual auditor.

      Section 14 — Responsibilities

      Who does what

      Four parties share responsibility for delivering the fellowship program.

      Ministry of Economy — Auditors Dept.
      • Approves the fellowship program
      • Issues regulatory decisions
      • Supervises the executive regulation
      • Registration in the official records
      Emirates Association (EAAA)
      • Manages the fellowship program
      • Reviews and accepts applications
      • Coordinates with ACCA
      • Grants Fellow Member certificates
      • Manages CPD
      ACCA Platform
      • Conducts the three approved exams
      • Issues passing certificates & Digital Badges
      • Provides the study materials
      The Applicant (Auditor)
      • Meets the eligibility conditions
      • Uploads the required documents
      • Passes the prescribed exams
      • Completes CPD annually
      • Pays the fees

      ACCA - Scheduled Examinations Timeline 2026

      Month Monday Tuesday Wednesday Thursday Friday Session Times (2 Sessions/Day) Exam Duration
      January 2026 12/01/2026 13/01/2026 14/01/2026 15/01/2026 16/01/2026 2:00 PM / 5:00 PM Jan 2026 (10 days)
      January 2026 19/01/2026 20/01/2026 21/01/2026 22/01/2026 23/01/2026 2:00 PM / 5:00 PM Jan 2026 (10 days)
      March 2026 09/03/2026 10/03/2026 11/03/2026 12/03/2026 13/03/2026 2:00 PM / 5:00 PM March 2026 (10 days)
      March 2026 16/03/2026 17/03/2026 18/03/2026 19/03/2026 20/03/2026 2:00 PM / 5:00 PM March 2026 (10 days)
      May 2026 11/05/2026 12/05/2026 13/05/2026 14/05/2026 15/05/2026 2:00 PM / 5:00 PM May 2026 (10 days)
      May 2026 18/05/2026 19/05/2026 20/05/2026 21/05/2026 22/05/2026 2:00 PM / 5:00 PM May 2026 (10 days)
      July 2026 13/07/2026 14/07/2026 15/07/2026 16/07/2026 17/07/2026 2:00 PM / 5:00 PM July 2026 (10 days)
      July 2026 20/07/2026 21/07/2026 22/07/2026 23/07/2026 24/07/2026 2:00 PM / 5:00 PM July 2026 (10 days)
      September 2026 14/09/2026 15/09/2026 16/09/2026 17/09/2026 18/09/2026 2:00 PM / 5:00 PM Sep 2026 (10 days)
      September 2026 21/09/2026 22/09/2026 23/09/2026 24/09/2026 25/09/2026 2:00 PM / 5:00 PM Sep 2026 (10 days)
      November 2026 16/11/2026 17/11/2026 18/11/2026 19/11/2026 20/11/2026 2:00 PM / 5:00 PM Nov 2026 (10 days)
      November 2026 23/11/2026 24/11/2026 25/11/2026 26/11/2026 27/11/2026 2:00 PM / 5:00 PM Nov 2026 (10 days)