ACCA · New qualification 2027
ACCA new syllabus 2027: every change, paper and date
ACCA moves from 13 exams to 11. BT is removed, Strategic Professional needs one option instead of two, and a new Data Science option is added. Knowledge exams start in July 2027 and Expertise and Strategic Professional in September 2027. Papers you have passed carry over.
Last checked
At a glance
- Exams to qualify
- 13 → 11
- Strategic options
- 2 of 4 → 1 of 5
- Last current sitting
- June 2027
- New Knowledge exams
- July 2027
- New Expertise and SP exams
- September 2027
- Paper removed
- BT
- Paper added
- SDS Data Science
- Knowledge exams (K1–K3)
- 3
- Expertise exams (E1–E5)
- 5
- Strategic: 2 core + 1 of 5 options
- 2 + 1
- Employability modules (one per level)
- 4
What changes
The five changes that matter
If you are studying ACCA now, these are the changes that affect your plan. Everything else is detail inside individual papers.
01
13 exams become 11
Three Knowledge, five Expertise, two Strategic Professional core exams and one option.
02
BT is removed
Business and Technology is absorbed into the Essential Employability Modules and K3 Business Law.
03
One Strategic option, not two
Choose one of SAA, SCF, SDS, SPI or STA. AFM, APM, ATX and AAA each map to a renamed successor.
04
A new Data Science option
SDS Data Science Professional covers Python, SQL, machine learning and accounting applications.
05
Levels are renamed
Applied Knowledge becomes Knowledge, Applied Skills becomes Expertise, and Law moves down to Knowledge as K3.
06
Your progress carries forward
Passes and exemptions map to the new structure. No resets, and you do not retake equivalent content.
Current structure vs 2027 structure
| Level | Current qualification | 2027 qualification |
|---|---|---|
| Entry route | Foundations in Accountancy: FBT, FMA, FFA | Foundations: F1, F2, F3 |
| Knowledge | Applied Knowledge: BT, MA, FA | Knowledge: K1, K2, K3 |
| Skills / Expertise | Applied Skills: LW, PM, TX, FR, AA, FM | Expertise: E1, E2, E3, E4, E5 |
| Strategic Professional | SBL, SBR + 2 of 4 options (AFM, APM, ATX, AAA) | S1, S2 + 1 of 5 options (SAA, SCF, SDS, SPI, STA) |
| Exams to qualify | 13 | 11 |
| Employability modules | None | One EEM at every level |
Paper-by-paper detail: ACCA old-to-new paper mapping and topic-level syllabus mapping.
Timeline
Exam sitting timeline: current to new syllabus
December 2026, March 2027 and June 2027 are the last sittings on the current syllabus. New Foundations and Knowledge exams open on demand from July 2027; the first new Expertise and Strategic Professional sitting is September 2027.
| When | Syllabus | What happens | Exam week |
|---|---|---|---|
| December 2026 | Current | Current syllabus: All exam variants | 7–11 December 2026 |
| Early 2027 | New | Early 2027: Essential Employability Modules (EEMs) become available | Ongoing |
| March 2027 | Current | Current syllabus: Current-syllabus sitting — ACCA has not yet published which exams and variants run | Not yet published |
| June 2027 | Current | Last sitting of the current Applied Skills and Strategic Professional exams | Not yet published |
| July 2027 | New | New Foundations (F1–F3) and Knowledge (K1–K3) exams open on demand (CBE) | On demand |
| September 2027 | New | First sitting of the new Expertise (E1–E5) and Strategic Professional exams | Not yet published |
| Sep 2027 – Mar 2028 | New | Sep 2027 – Mar 2028: Finance Act 2026 applies to STA Taxation Advisory Professional exams | — |
Entry deadlines and results dates for each sitting: ACCA exam dates. Source: ACCA — Future ACCA Qualification timeline.
The new exams
All ACCA 2027 papers by level
Sixteen papers across four levels. You sit eleven of them to qualify; Foundations is only for students without the entry qualifications. Select a paper for its full syllabus, exam format and what changed.
Foundations (F1–F3)
Entry route only, for students who do not meet ACCA’s minimum eligibility criteria. Replaces the Foundations in Accountancy papers FBT, FFA and FMA. First exams July 2027 (on-demand CBE).
| Code | Paper | Replaces | Format | Sections |
|---|---|---|---|---|
| F1 | Accounts Preparation | FA/FFA | 2 hours · 100 marks | 7 |
| F2 | Management Information and Costing | MA/FMA | 2 hours · 100 marks | 7 |
| F3 | Decision Making with Data Entirely new | None | 2 hours · 100 marks | 6 |
Essential Employability Module: Enterprise and Entrepreneurship, covering business fundamentals, entrepreneurial thinking.
Knowledge (K1–K3)
RQF Level 4. First exams July 2027 (on-demand CBE).
| Code | Paper | Replaces | Format | Sections |
|---|---|---|---|---|
| K1 | Financial Accounting | FA/F3 | 2 hours · 100 marks | 7 |
| K2 | Management Accounting | MA/F2 | 2 hours · 100 marks | 8 |
| K3 | Business Law | LW/F4 | 2 hours · 100 marks | 6 |
Essential Employability Module: Responsible Business Management, covering ethics, sustainability, responsible business practices.
Expertise (E1–E5)
RQF Level 6 (BSc). First exams September 2027 (session CBE, four sittings a year).
| Code | Paper | Replaces | Format | Sections |
|---|---|---|---|---|
| E1 | Taxation | TX/F6 | 3 hours · 100 marks | 6 |
| E2 | Financial Reporting | FR/F7 | 3 hours · 100 marks | 5 |
| E3 | Audit, Risk and Control | AA/F8 | 3 hours · 100 marks | 5 |
| E4 | Finance and Investment | FM/F9 | 3 hours · 100 marks | 8 |
| E5 | Performance with Data Analysis | PM/F5 | 3 hours · 100 marks | 7 |
Essential Employability Module: Digital Tech and Innovation, covering ai, technology applications, digital transformation.
Strategic Professional (S1, S2 + 1 option)
RQF Level 7 (MSc). Two core exams plus one option from five. First exams September 2027.
| Code | Paper | Replaces | Format | Sections |
|---|---|---|---|---|
| S1 | Business and Sustainability Reporting Core | SBR | 3 hours 15 minutes · 100 marks | 6 |
| S2 | Strategic Business Leader Core | SBL | 4 hours · 100 marks | 6 |
| SAA | Audit and Assurance Professional Options | AAA | 3 hours 15 minutes · 100 marks | 6 |
| SCF | Corporate Finance Professional Options | AFM | 3 hours 15 minutes · 100 marks | 6 |
| SDS | Data Science Professional Options Entirely new | None | 3 hours 15 minutes · 100 marks | 7 |
| SPI | Performance and Insights Professional Options | APM | 3 hours 15 minutes · 100 marks | 5 |
| STA | Taxation Advisory Professional Options | ATX | 3 hours 15 minutes · 100 marks | 5 |
Essential Employability Module: Ethical, Sustainable Leadership, covering leadership ethics, sustainability strategy, governance.
Awards
What you earn at each level
Each level of the new qualification carries its own award, and every level includes an Essential Employability Module with integrated assessment.
| Level | Award | Benchmark | Notes |
|---|---|---|---|
| Foundations | Diploma in Accounting and Business | Entry route | Only for students who do not meet ACCA’s minimum entry criteria. ACCA guidance pack ↗ |
| Knowledge | Higher Diploma in Accounting and Business | RQF Level 4 | Route to the Certified Accounting Technician (CAT) designation with the experience requirement. ACCA guidance pack ↗ |
| Expertise | Advanced Diploma in Accounting and Business | RQF Level 6 | Linked to the BSc (Hons) in Professional Accountancy with university partners. ACCA guidance pack ↗ |
| Strategic Professional | ACCA membership (with experience) | RQF Level 7 | Two core exams plus one of five options; pathway to an MSc in Professional Accountancy. ACCA guidance pack ↗ |
Transition
Moving across: what ACCA has said
- Exams passed under the current syllabus are mapped to the new structure, so you do not retake equivalent content.
- Strategic Professional needs one option exam instead of two.
- Some optional employability modules are planned to count towards up to 6 months of the Practical Experience Requirement (PER). PER changes will not take effect immediately in September 2027, and simulated experience will not replace performance objectives in a real work setting or count towards the UK audit qualification.
Check your own position
Tick the papers you have passed or been exempted from. See which 2027 papers they cover and what to sit before June 2027.
Official release
ACCA is changing: the official summary
From September 2027 the ACCA qualification moves from 13 to 11 exams, with a shorter 2.5-year Practical Experience Requirement. ACCA’s infographic summarises it:
- • BT paper removed from the syllabus
- • Strategic Professional: one option paper, not two
- • New Data Science Professional paper added
- • Levels are renamed
- • Your exam progress carries forward, with no resets
ACCA 2027 syllabus: frequently asked questions
When does the new ACCA syllabus start?
How many exams are in the new ACCA qualification?
What happens to the ACCA papers I have already passed?
Is the BT paper removed from ACCA?
Which ACCA 2027 papers are entirely new?
How many Strategic Professional options do I need under the new syllabus?
What are Essential Employability Modules (EEMs)?
Does the Practical Experience Requirement (PER) change?
Should I finish my current papers before June 2027?
Plan your last papers before the switch
Tell us which papers you have passed. We will help you decide what to sit before June 2027 and how to prepare for the new exams.