Earning accounting certification is a big step toward improving your marketability and career advancement. GCMA certification awarded by the Scottish Qualifications Authority (SQA) is recognised around the world as a prestigious professional credential. GCMA certification demonstrates your commitment and competency in the accounting profession. Through rigorous assessments in accounting, finance and management accounting, GCMA certification validates your true stature as a professional accountant.


GCMA is jointly certificated by SQA and IQN. The certification is recognised on the Scottish Credit and Qualifications Framework (SCQF) as a Level 8 qualification. SCQF is one of the national qualifications frameworks in the UK. SCQF is a partnership between the Quality Assurance Agency, College Development Network, SQA and Universities Scotland. GCMA certification stands as a Level 5 qualification in the European Qualifications Framework (EQF).

Entry requirement

Entry Route A

(1) A Bachelor degree AND
(2) Minimum two years experience in accounting/finance role

Entry Route B

(1) A secondary degree (High School Diploma, HND, CFS or the global equivalent) AND
(2) Minimum five years experience in accounting/finance role

How to complete GCMA?

Qualification Structure

GCMA certification consists of three units. After completing the finance unit, students will be automatically awarded Certified Finance Specialist (CFS) certification at no extra fees.

Unit Title SCQF Level EQF Level Credits
Finance 8 5 40
Accounting 8 5 40
Management Accounting 9 6 40

Exam Structure

There are three units/exams in GCMA certification: (1) Accounting (2) Finance and (3) Management Accounting. You have the freedom to attempt the exams in any order you prefer. Duration of each exam is 60 minutes and the total mark is 100. You will need to get minimum 50% marks to pass each exam. If you fail, you can resit each exam up to four times. Resit exams are available any time of the year as on-demand basis.

Number of exams MCQs in each exam Marks for each exam Pass marks
3 35 MCQs 100 marks 50 %


Exam fees are payable through Pearson VUE web account. If you fail in your first exam, you can always resit by paying only £49. If you are studying with a registered centre, you will need to pay tuition fees to the centre.

Unit Title Exam Fee Recit Fee
Accounting £99 £49
Finance £149 ( £50 off until September 30)  £49
Management Accounting £199 £49


Stand out to your employers by gaining professional certifications alongside your degree. If you have already achieved a recognised qualification in accounting or finance, then you can claim exemption from GCMA exams. Click here to submit your exemption application for a free assessment. If your exemption application is successful, you will need to pay exemption fees within 30 days of your initial application. Our exemption fee is exactly same as our exam fee.

Further Information

If you need further information about the GCMA certification, please feel free to contact us at support@iqnglobal.com. We will be more than glad to assist you!