ACCA 2027 · Paper mapping
ACCA paper mapping: current papers to the 2027 qualification
Every current ACCA paper except BT has a successor in the 2027 qualification. Applied Knowledge papers become K1–K3, Applied Skills become E1–E5 (with LW moving down to K3), SBR and SBL become S1 and S2, and each Strategic option is renamed. SDS Data Science is the one new paper.
- Exams to qualify
- 13 → 11
- Levels, with Foundations as the entry route
- 4
- New paper: SDS Data Science
- 1
- Paper removed: BT
- 1
The mapping
Current ACCA paper → 2027 paper
This is an indicative mapping based on ACCA’s published guidance packs. Select a new code for its full syllabus.
| Current paper | 2027 paper | Level | Notes |
|---|---|---|---|
| BT / F1 Business and Technology | — | — | Removed Absorbed into EEMs + K3; no direct equivalent |
| MA / F2 Management Accounting | K2 Management Accounting | Knowledge | Closest match; syllabus modernised |
| FA / F3 Financial Accounting | K1 Financial Accounting | Knowledge | Closest match |
| LW / F4 Corporate and Business Law | K3 Business Law | Knowledge | Moved from Applied Skills to Knowledge |
| PM / F5 Performance Management | E5 Performance with Data Analysis | Expertise | Expanded with data analytics & AI |
| TX / F6 Taxation | E1 Taxation | Expertise | Closest match |
| FR / F7 Financial Reporting | E2 Financial Reporting | Expertise | Closest match |
| AA / F8 Audit and Assurance | E3 Audit, Risk and Control | Expertise | Expanded with risk management |
| FM / F9 Financial Management | E4 Finance and Investment | Expertise | Expanded with investment analysis |
| SBL Strategic Business Leader | S2 Strategic Business Leader | Strategic Professional | Name retained; content updated |
| SBR Strategic Business Reporting | S1 Business and Sustainability Reporting | Strategic Professional | Added sustainability focus |
| AFM Advanced Financial Management | SCF Corporate Finance Professional | Strategic Professional | Rebranded + updated |
| APM Advanced Performance Management | SPI Performance and Insights Professional | Strategic Professional | Rebranded + updated |
| ATX Advanced Taxation | STA Taxation Advisory Professional | Strategic Professional | Rebranded + updated |
| AAA Advanced Audit and Assurance | SAA Audit and Assurance Professional | Strategic Professional | Rebranded + updated |
| — | SDS Data Science Professional | Strategic Professional | New Entirely new |
Foundations route (FIA → F1–F3)
For students who do not meet ACCA’s entry criteria, the Foundations in Accountancy papers FBT, FFA and FMA are replaced by F1, F2 and F3.
| Current FIA paper | 2027 paper | Notes |
|---|---|---|
| FA/FFA — Financial Accounting | F1 Accounts Preparation | Succeeds the Foundations in Accountancy variant |
| MA/FMA — Management Accounting | F2 Management Information and Costing | Succeeds the Foundations in Accountancy variant |
| — | F3 Decision Making with Data | Entirely new paper |
Structure
Structure comparison
| Level | Current structure (4 levels) | New structure (4 levels) |
|---|---|---|
| Entry route | Foundations in Accountancy (FIA): FBT, FMA, FFA. Optional route for students not meeting direct ACCA eligibility | Foundations (renamed): F1, F2, F3. For students not meeting ACCA eligibility |
| Knowledge | Applied Knowledge: BT (F1), MA (F2), FA (F3) | Knowledge: K1, K2, K3 |
| Skills | Applied Skills: LW (F4), PM (F5), TX (F6), FR (F7), AA (F8), FM (F9) | 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) |
What moved
Key structural changes
- Removed
BT/F1 removed
Business and Technology is absorbed into the Essential Employability Modules and Business Law (K3). There is no direct paper-to-paper equivalent.
- Changed
LW moves down to Knowledge
Corporate and Business Law moves from Applied Skills to the Knowledge level as K3 Business Law, so legal concepts come earlier.
- Changed
Strategic options: 2 → 1
Students choose one option from five instead of two from four: deeper specialisation, narrower breadth.
- New
SDS is entirely new
Data Science Professional is a new specialisation covering Python, SQL, machine learning and accounting applications.
- New
EEMs at every level
Essential Employability Modules are mandatory at every level: interactive experiential learning, not traditional exams.
- New
Sustainability throughout
Sustainability reporting (IFRS S1 and S2) is integrated into S1; ESG considerations are added to E4, S2 and the options papers.
New at every level
Essential Employability Modules (EEMs)
Mandatory at every level. They are not traditional exams but interactive, experiential learning modules with integrated assessment.
| Level | Module | Focus |
|---|---|---|
| Foundations | Enterprise and Entrepreneurship | Business fundamentals, entrepreneurial thinking |
| Knowledge | Responsible Business Management | Ethics, sustainability, responsible business practices |
| Expertise | Digital Tech and Innovation | AI, technology applications, digital transformation |
| Strategic Professional | Ethical, Sustainable Leadership | Leadership ethics, sustainability strategy, governance |
Paper mapping: frequently asked questions
Which new ACCA paper replaces FR, TX, AA, FM and PM?
What do FA, MA and LW become?
What do SBR, SBL and the Strategic options become?
Is this mapping official?
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