what happens if there is a delay in annual subscription payment?
When you book your exam the ACCA add and deduct their fees " subscription fees" first. example.
assume you book F9 cost is £100 and the annual subscription due is £ 100.
exam booked and the cost is £100 when you proceed with exam booking and you pay only £100 the ACCA automatically allocate the first payment to the subscription fee and ask you to pay the exam fee.
In another words you won't be able to book your exams unless you pay full due balance
one more thing is that you don't pay then you will be remove from Acca registration and you have pay extra 79 pound for re-registered you account. i have done that mistake make sure you don't .
If I am not mistaken,
First, you can't book any exam before you paid your annual subscription fee.
Second, you may be de-registered by ACCA after awhile if your delay is way too long(but I can't remember how long), and it requires a fee to re-register and you are required to pay the delayed annual subscription fee in the current rate applicable.
For instance, if you were de-registered in year 2015 due to delayed payment of annual subscription fee, you wanted to reactivate on year 2018, so first you will be charged a fee of re-registration(current rate is £79), and you will have to pay the delayed annual fee for year 2015, 2016, 2017 in the rate of year 2018 together with year 2018. It means a total amount of £467 [(£97 x 4 years) + £79].
Hope it helps.