ACCA 2027 · Strategic Professional, options
ACCA SAA Audit and Assurance Professional
SAA Audit and Assurance Professional is a Strategic Professional (options)-level exam in ACCA’s 2027 qualification. It replaces AAA — Advanced Audit and Assurance. It is a Session CBE, 3 hours 15 minutes, 100 marks exam with a 50% pass mark, and the first exams run from September 2027.
Key facts
- Level
- Strategic Professional (options)
- Format
- Session CBE · 3 hours 15 minutes · 100 marks
- Pass mark
- 50%
- Replaces
- AAA — Advanced Audit and Assurance
- First exams
- September 2027 (session CBE, four sittings a year)
- Syllabus
- 6 sections (A, B, C, D, E, F), 6 subsections, 24 learning outcomes
- Employability module at this level
- Ethical, Sustainable Leadership
Overview
What SAA covers
SAA Audit and Assurance Professional succeeds AAA. It covers advanced audit topics including audit of complex groups, ethical and professional issues, quality management, and assurance engagements. The paper adds greater emphasis on technology in audit, sustainability assurance, and professional scepticism.
Exam format
| Part | Detail |
|---|---|
| Section A | 1 × 50-mark scenario |
| Section B | 2 × 25-mark scenarios |
| Overall | 3 hr 15 min |
| Overall | all compulsory |
Key changes vs AAA
- New: Sustainability assurance (ISSA 5000) added in Section E
- Data analytics and technology in audit given greater emphasis
- ISQM 1 and ISQM 2 replace ISQC 1
- Core AAA content retained
Syllabus comparison
AAA → SAA: topic-by-topic changes
30 changes, from whole sections removed to topics added or raised in intellectual level.
| Change | Area or topic | Detail |
|---|---|---|
| REMOVED | Employability and technology skills (AAA Section I) | AAA Section I (I1–I4: computer technology, exam navigation, data presentation) has no equivalent in SAA — same pattern as all other papers. |
| REMOVED | Current issues and developments (AAA Section G) | AAA Section G (professional and ethical developments, sustainability assurance developments, other current issues including big data and data analytics) is removed as a standalone section. Technology impact on audit quality is now embedded in SAA C1e; sustainability developments are addressed within the standalone Section F. |
| REMOVED | Audit of performance information in public sector (AAA F3) | AAA F3 (audit of performance information/pre-determined objectives in public sector; differentiate from performance auditing; plan; discuss audit criteria; report) is entirely absent from SAA. Public sector auditing is no longer a discrete assessable topic. |
| ELEVATED | Sustainability assurance → standalone Section F | AAA F5 was one of five subsections within the large "Other assignments" section F. In SAA, sustainability assurance becomes its own Section F. Content is substantially retained from AAA F5 but with one new outcome: "Assess the challenges when providing assurance on performance measures, data and information in a sustainability engagement" [3] (SAA F1b). |
| NEW | Role of internal auditor in verifying controls and identifying deficiencies (SAA A1c) | New [3] outcome in Regulatory environment: "Advise on the role of the internal auditor in verifying and developing internal controls and identifying control deficiencies." AAA A1 only covered the audit committee's role and public oversight of audit — internal auditor role in Section A is new. |
| NEW | Technology and audit quality (SAA C1e) | New [3] outcome in Quality management: "Advise how developments in the auditing profession, including auditing standards and the use of technology, may improve and impact the quality of audits." This absorbs the spirit of AAA G3d (emerging technologies including big data and data analytics) but positions it as a quality management matter rather than a standalone current issues discussion. |
| NEW | Re-evaluation of materiality (SAA D2b) | New [3] outcome: "Advise on the matters which would result in a re-evaluation of materiality." AAA D1a covered defining and applying materiality but not the specific circumstances requiring revision mid-engagement. |
| NEW | Reliance on internal controls (SAA D2a) | New [3] outcome: "Justify when it is appropriate to place reliance on the internal controls of an entity." AAA implied this within evidence considerations but had no standalone outcome on the justification for reliance on controls. |
| NEW | Challenges of auditing related party transactions (SAA D2e) | New [2] outcome: "Assess the specific challenges related to auditing related party transactions." AAA D2g–h covered procedures for related parties and unidentified related parties — the specific challenges framing is new. |
| NEW | Evaluate risks of the engagement to determine audit strategy for non-audit engagements (SAA G1c) | New [3] outcome for all four non-audit engagement types: "Evaluate the risks of the engagement to determine the relevant audit strategy ensuring the objectives of the engagement are met." AAA F2 outcomes covered planning and levels of assurance but not a specific risk-to-strategy evaluation outcome. |
| NEW | Evidence and conclusion for non-audit engagement reports (SAA G1f) | New [3] outcome: "Evaluate the evidence to justify an appropriate conclusion for the engagement and the content of the report." AAA F2e only described appropriate procedures. SAA explicitly requires evaluating evidence to form and justify a conclusion. |
| NEW | Sustainability disclosures in financial statement notes (SAA D3a xxv) | SAA D3a adds "including those related to sustainability disclosures" to the financial statement notes and related disclosures item in the audit procedures list. AAA D3 did not explicitly include sustainability disclosures within the main financial statement notes audit procedures item. |
| NEW | Trade receivables and other current assets (SAA D3a ii) | Trade receivables and other current assets is added as a new item to the audit procedures list in SAA D3a. AAA D3a did not list trade receivables as a separate item in the procedures list. |
| NEW | Adequacy of subsequent events disclosures and auditor's report impact (SAA E1b) | New [3] outcome: "Assess the adequacy of disclosures of subsequent events in the financial statements and justify the impact on the auditor's report." AAA E1a only required designing procedures to identify subsequent events [2] — the assessment and reporting consequences are new. |
| NEW STANDALONE | Quality reviews as separate subsection (SAA E3) | AAA E2 "Completion and final review" contained EQR outcomes embedded alongside other review procedures. SAA E3 extracts these into a standalone subsection "Quality reviews and the role of the engagement quality reviewer" with 5 outcomes, all at [3]. |
| RAISED [2]→[3] | Audit committee role (SAA A1b) | AAA A1c: "Discuss the role of the audit committee..." [2]. SAA A1b: "Advise on the role of the audit committee..." [3]. |
| RAISED [2]→[3] | Money laundering outcomes (SAA A2b–c) | AAA A2f (suspicious transactions) was [2]; SAA A2b is [3]. AAA A2d (obligations to prevent/detect, reporting) was [2]; SAA A2c is [3]. |
| RAISED [2]→[3] | Transnational/different jurisdictions (SAA D1g) | AAA D1h: "Discuss how transnational audits may differ from other audits..." [2]. SAA D1g: "Assess the impact of planning and conducting an audit in different jurisdictions" [3]. |
| RAISED [2]→[3] | Auditing less complex entities (SAA D1h) | AAA D1i at [2]; SAA D1h at [3]. |
| RAISED [2]→[3] | Unidentified related parties (SAA D2f) | AAA D2h: "Recognise unidentified related parties and recommend appropriate audit procedures" [2]. SAA D2f: "Evaluate the risks of unidentified related parties and design appropriate audit procedures to mitigate these risks" [3]. |
| RAISED [2]→[3] | Sustainability information considerations in planning (SAA D3b) | AAA D3c: "Explain the auditor's main considerations in respect of sustainability information..." [2]. SAA D3b: "Assess the auditor's main considerations in respect of sustainability information and the implications for the planning and overall strategy of the audit" [3]. |
| DROPPED | Explain fundamental principles and conceptual framework (AAA B1a) | AAA B1a: "Explain the fundamental principles and the conceptual framework approach" [1]. Not present in SAA — assumed as prior knowledge from E3. |
| DROPPED | Professional scepticism in planning/performing audit (AAA B1e) | AAA B1e: "Discuss the importance of professional scepticism in planning and performing an audit" [2]. Absorbed into other outcomes in SAA. |
| DROPPED | Advertising and tendering for professional work (AAA C2) | AAA C2 included: "recognise and explain the matters to be considered prior to tendering for an audit or other professional engagement and explain the information to be included in the proposal" [2]. SAA C3 retains only fee-setting and ethical issues with fees. Tendering and advertising are not in SAA. |
| DROPPED | Management vs auditor responsibilities for fraud (AAA B2b) and other fraud detail outcomes | AAA B2 had 5 detailed fraud outcomes (compare management/auditor responsibilities; matters to investigate; when/to whom to report; current/future role of auditors in preventing fraud). SAA B2 condenses to a single [3] outcome on evaluating areas indicating high fraud risk. |
| DROPPED | Professional liability detailed outcomes (AAA B3a–c) | AAA B3a (recognise circumstances with legal liability) [2], B3b (factors determining negligence) [2], and B3c (compare liability to client vs third parties) [3] are all dropped. SAA B3 retains only restricting liability [3] and audit failure/expectation gap [3]. |
| DROPPED | Earnings per share (AAA D3a xxv) | AAA D3a included earnings per share (xxv) as an area for audit procedures. SAA D3a does not list EPS. |
| DROPPED | Detailed IAASB/IESBA exposure drafts and pronouncements (AAA G1b) | AAA G1b: "Discuss the content and impact of exposure drafts, consultations and other pronouncements issued by IFAC and its supporting bodies (IAASB, IESBA, TAC)" [2]. No equivalent in SAA. |
| Retained | Exam format | Format identical to AAA: 3hr 15min; Section A 50 marks (40 technical + 10 professional skills); Section B 2×25 marks (20+5 professional skills). Guaranteed: one Section B question on completion/review/reporting (Section E). ACCA now explicitly notes permitted reference materials will be provided. |
| Retained | Professional skills (SAA H = AAA H) | All 4 skills retained. Skill 3 renamed from "Professional scepticism and judgement" to "Scepticism and judgement" — content identical. |
Syllabus
SAA syllabus breakdown
Every section, subsection and learning outcome in the SAA Audit and Assurance Professional syllabus.
ARegulatory Environment and Professional Ethics
A1Regulatory and ethical framework
- Evaluate the regulatory framework for audit and assurance
- Evaluate ethical requirements and threats to independence
- Assess quality management for firms (ISQM 1, ISQM 2)
- Evaluate professional liability and its implications
BPlanning and Risk Assessment
B1Planning complex audits
- Evaluate audit strategy and planning for complex groups
- Assess risks of material misstatement in complex environments
- Evaluate the role of internal audit and reliance on component auditors
- Plan the audit response to assessed risks
CAudit Evidence and Procedures
C1Advanced audit procedures
- Evaluate audit evidence for complex transactions and balances
- Apply professional scepticism in evaluating evidence
- Evaluate the use of data analytics and technology in audit
- Assess audit evidence for fair values, estimates and related parties
DAudit Review and Reporting
D1Reporting
- Evaluate audit opinions: modified and unmodified
- Evaluate going concern and subsequent events
- Prepare and evaluate audit reports for complex scenarios
- Evaluate key audit matters (KAMs)
EAssurance Engagements and Sustainability Assurance
E1Assurance
- Evaluate other assurance engagements: review engagements, agreed-upon procedures
- Evaluate sustainability assurance engagements
- Assess the challenges of assuring non-financial information
- Understand the role of ISSA 5000 in sustainability assurance
FProfessional Skills
F1Professional skills
- Communication
- Analysis and evaluation
- Scepticism
- Commercial acumen
ACCA SAA: frequently asked questions
What is the ACCA SAA exam format?
SAA Audit and Assurance Professional is a Session CBE, 3 hours 15 minutes, 100 marks exam. Structure: Section A: 1 × 50-mark scenario · Section B: 2 × 25-mark scenarios · 3 hr 15 min · all compulsory. Pass mark: 50%.
When is the first ACCA SAA exam?
September 2027. New Expertise and Strategic Professional exams start with the September 2027 session. The current syllabus’s last sitting is June 2027.
Which current ACCA paper does SAA replace?
AAA — Advanced Audit and Assurance. See the old-to-new paper mapping for every paper.
I passed AAA. Do I need to sit SAA?
Our mapping links AAA Advanced Audit and Assurance to SAA, and ACCA maps exams passed under the current syllabus to the new structure, so you should not retake equivalent content. Check your full position in the transition planner and confirm with ACCA’s Transition Tool.
What changed in SAA compared with AAA?
New: Sustainability assurance (ISSA 5000) added in Section E. Data analytics and technology in audit given greater emphasis. ISQM 1 and ISQM 2 replace ISQC 1. Core AAA content retained.
Clear AAA before June 2027
AAA maps to SAA. Passing it on the current syllabus before the last sitting means one less exam to sit in the new qualification.