ACCA 2027 · Strategic Professional, options
ACCA SPI Performance and Insights Professional
SPI Performance and Insights Professional is a Strategic Professional (options)-level exam in ACCA’s 2027 qualification. It replaces APM — Advanced Performance Management. 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
- APM — Advanced Performance Management
- First exams
- September 2027 (session CBE, four sittings a year)
- Syllabus
- 5 sections (A, B, C, D, E), 13 subsections, 62 learning outcomes
- Employability module at this level
- Ethical, Sustainable Leadership
Overview
What SPI covers
SPI Performance and Insights Professional succeeds APM. The overall structure is substantially retained — strategic management accounting, performance hierarchy, measurement, sustainability, optimisation and reporting — but with many outcomes split into separate apply and evaluate steps, raising analytical expectations. Employability and technology skills section is removed. Data analytics is raised from level [2] to [3] throughout.
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 APM
- APM Section F (Employability and technology skills) removed
- Many combined "apply and evaluate" outcomes split into separate outcomes
- New "recommend" outcomes throughout (A3, A4, B1, B2, C1, D1)
- Data analytics (Section D) nearly all raised from [2] to [3]
- Section D renamed from "Data science" to "Data analytics"
- BCG matrix and Porter's Five Forces removed from A1
Syllabus comparison
APM → SPI: 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 (APM Section F) | APM Section F (F1–F4: computer technology use, navigating exam screens, presenting data) has no equivalent in SPI — same pattern as all other ACCA 2027 papers. |
| REMOVED | BCG matrix and Porter's Five Forces from A1e | These were already removed from APM in the Sep 2026 update (APM A1e now covers only SWOT, PEST and Porter's generic strategies). SPI A1f retains the same scope — SWOT, PEST, Porter's generic strategies only. |
| REMOVED | "Explain the performance planning gap" from APM A2e | APM A2e was "Explain the performance planning gap and evaluate alternative strategies to fill that gap." SPI retains only the evaluation part: "Evaluate alternative strategies to close a performance planning gap" (SPI A2f). The stand-alone explanation of the concept is no longer a stated outcome. |
| NEW | Recommend which financial performance indicators to use (SPI A3d) | New [3] outcome: "Recommend which financial performance indicators an organisation should use." APM A3 required calculating and evaluating measures but not explicitly recommending which to use. |
| NEW | Recommend appropriate performance measures for management and division (SPI A3h) | New [3] outcome complementing A3g. APM A3f assessed the need for separate measures [2] but did not have a recommendation outcome. |
| NEW | Recommend which NFPIs an organisation should use (SPI A4c) | New [3] outcome: mirrors the new A3d/A3h for non-financial indicators. APM A4 assessed and identified NFPIs but did not require a recommendation. |
| NEW | Recommend actions based on variance analysis (SPI B1d) | APM B1c combined interpretation and recommendation implicitly. SPI separates these: B1c covers calculation and assessment; B1d is a discrete outcome "Recommend appropriate actions based on the results of variance analysis." |
| NEW | Recommend appropriate management style for a PM scenario (SPI B2e) | APM B2d advised how management style should be considered. SPI B2e adds a discrete recommendation outcome: "Recommend an appropriate management style for a performance management scenario." |
| NEW | Recommend data visualisation techniques (SPI C1c) | APM C1b evaluated data visualisation [2]. SPI adds C1c: "Recommend appropriate data visualisation techniques to communicate key performance trends and insights." The evaluation outcome is also raised to [3]. |
| NEW | Recommend actions to manage data silos (SPI D1c) | APM D1b explained the issue of data silos [3]. SPI D1b retains this and adds D1c: "Recommend actions an organisation can take to manage the issue of data silos" [3]. |
| SPLIT | Lynch and Cross' Performance Pyramid (SPI A2d + A2e) | APM A2d combined "Apply and evaluate Lynch and Cross' Performance Pyramid." SPI separates into A2d (apply — demonstrate connections between strategy, operations and performance) and A2e (evaluate — as a method to link strategy, operations and performance). |
| SPLIT | Sustainability objective influence on targets and reporting (SPI A5b + A5c) | APM A5b combined "Evaluate how sustainability objectives may influence the setting of targets, the measurement of targets and the reporting of performance including IR and 3Ps." SPI splits this into A5b (setting and measurement of targets) and A5c (reporting of performance including IR and 3Ps). |
| SPLIT | Porter's Value Chain — apply and evaluate (SPI B3a + B3b) | APM B3a: "Evaluate how Porter's Value Chain can be used to analyse performance across the whole value chain and to recommend value adding performance improvements." SPI splits into B3a (apply — analyse performance) and B3b (evaluate — recommend improvements). |
| SPLIT | VBM — apply and evaluate (SPI B3c + B3d) | APM B3b: "Evaluate and apply value-based management (VBM) to performance management." SPI splits into B3c (apply VBM to maximise long-term sustainable shareholder value) and B3d (evaluate VBM as approach to encourage focus on long-term value creation). |
| SPLIT | Fitzgerald and Moon Building Block model (SPI B4b + B4c) | APM B4b: "Apply and evaluate Fitzgerald and Moon's Building Block model." SPI splits into B4b (apply — link strategy to measurable outcomes in service businesses) and B4c (evaluate — as framework for improving performance in service businesses). |
| SPLIT | VFM framework (SPI B4g + B4h) | APM B4f: "Apply and evaluate value for money (VFM) as a measure of performance in not-for-profit organisations, using the 3Es." SPI splits into B4g (apply VFM framework) and B4h (evaluate VFM framework as a method for measuring performance in NFPs). |
| SPLIT | Assess risks AND recommend controls (SPI D1e + D1f) | APM D1d combined assessing risks to systems and data with recommending protective controls. SPI D1e covers assessing risks (impact on veracity of information) and D1f covers recommending protective methods and controls. |
| SPLIT | Data analysis methods — apply and evaluate (SPI D2c + D2d) | APM D2c: "Apply and evaluate different methods of data analysis (descriptive, diagnostic, predictive and prescriptive analytics)." SPI D2c is "Apply" (descriptive, diagnostic, predictive) [3] and D2d is "Evaluate" (descriptive, diagnostic, predictive and prescriptive) [3]. |
| RAISED [2]→[3] | A3g: Need for separate managerial/divisional performance measures | APM A3f [2] → SPI A3g [3]. |
| RAISED [2]→[3] | A4d: Difficulties recording/processing/interpreting qualitative data | APM A4c [2] → SPI A4d [3]. |
| RAISED [2]→[3] | A5d: Analyse environmental cost categories and recommend action | APM A5c [2] → SPI A5d [3]. Also adds "assess the results" to the outcome. |
| RAISED [2]→[3] | B2a: Link between corporate strategy and HRM via Building Block model | APM B2a [2] → SPI B2a [3]. |
| RAISED [2]→[3] | B4e: NFP difficulties in measuring outputs | APM B4d "Explain difficulties in measuring outputs in NFP" [2] → SPI B4e "Assess difficulties" [3]. |
| RAISED [2]→[3] | C1b: Evaluate data visualisation techniques | APM C1b [2] → SPI C1b [3]. |
| RAISED [2]→[3] | D2a: Challenges and risks of big data | APM D2a "Assess the development of big data and its impact" [3] (technically already [3] in APM) — SPI D2a reworded to "Assess the challenges and risks of big data" [3]. Level same, emphasis shifted to challenges and risks rather than development. |
| RAISED [2]→[3] | D2e: Use of different data types for analytics | APM D2d [2] → SPI D2e [3]. |
| RAISED [2]→[3] | D2f: Regression and time series analysis | APM D2e "Analyse data using regression analysis" [2] → SPI D2f "Analyse data using regression and time series analysis" [3]. Adds time series analysis and raises level. |
| RAISED [2]→[3] | D2g–D2j: Machine learning, data model outputs, ethics | APM D2f (ML/AI), D2g (data model output), D2h (advise management on data model) and D2i (ethical issues) were all [2]. SPI raises all four to [3]. Ethical issues outcome also adds "sustainability issues" to the scope. |
| Retained | Exam format and Section B guaranteed topics | Format identical to APM: 3hr 15min; Section A 50 marks; Section B 2×25. Guaranteed section coverage retained: one Section B question always from C (Performance reporting), one always from D (Technology and data analytics). ACCA now explicitly notes permitted reference materials will be provided. |
| Retained | Professional skills (SPI E = APM E) | All 4 skills (Communication, Analysis and evaluation, Scepticism, Commercial acumen) retained with same content except E4c which adds "management of conflict" to commercial acumen description. |
Syllabus
SPI syllabus breakdown
Every section, subsection and learning outcome in the SPI Performance and Insights Professional syllabus.
AStrategic Management and Value Creation
A1Strategic management accounting
- Assess the role of strategic management accounting in planning and control
- Evaluate using SWOT, PEST and Porter's generic strategies for performance
- Apply and evaluate Kaplan & Norton's Balanced Scorecard
- Evaluate benchmarking methods
- Evaluate the role of risk and uncertainty in planning and decision making
A2Performance hierarchy
- Assess how mission and aims are cascaded via goals and objectives
- Apply CSF analysis to develop KPIs
- Apply and evaluate Lynch & Cross' Performance Pyramid
- Evaluate alternative strategies to close a performance gap
A3Financial performance measurement
- Calculate and evaluate profitability, ROCE, ROI, EPS, TSR, EBITDA, RI, NPV, EVA
- Advise on liquidity and gearing alongside profitability
- Recommend which financial indicators to useNew
- Evaluate performance measures in divisionalised structures
- Recommend appropriate measures for management and divisionNew
A4Non-financial performance measurement
- Assess interaction of non-financial with financial indicators
- Assess significance of employee/quality indicators: NPS, loyalty, repeat business
- Recommend which non-financial indicators to useNew
- Assess brand awareness and brand loyalty impact
A5Sustainability
- Advise on sustainability influence on strategic goals
- Evaluate sustainability objectives on target setting and measurement
- Evaluate sustainability objectives on reporting including IR and 3Ps
- Analyse environmental cost categories and recommend action
- Evaluate sustainability decisions using life-cycle costing, input-output, ABC
BPerformance Optimisation
B1Budgetary planning and control
- Evaluate budgeting methods and recommend appropriate method
- Prepare and assess fixed, flexible, rolling, ABC, ZBB, incremental budgets
- Calculate key variances including planning and operational
- Recommend appropriate actions from variance analysisNew
- Evaluate beyond budgeting
B2Performance and reward
- Advise on link between strategy and HRM (Building Block model)
- Assess accountability issues from PM systems
- Advise on management style and PM systems (Hopwood)
- Recommend appropriate management styleNew
- Evaluate reward practices linked to performance
B3Performance improvement models
- Apply and evaluate Porter's Value Chain
- Apply and evaluate value-based management (VBM)
- Evaluate ABM including ABC application
- Apply/evaluate: kaizen, target, life-cycle costing, JIT, Six Sigma, TQM, costs of quality
- Assess BPR impact on performance
B4Performance in specific contexts
- Assess SHIP characteristics impact on PM
- Apply and evaluate Building Block model in service businesses
- Assess NFP multiple objectives and output measurement difficulties
- Apply and evaluate VFM framework (3Es) in NFPs
- Assess complex structures: alliances, JVs, supply chains, SLAs
CPerformance Reporting
C1Management reports
- Evaluate management reports against mission, user needs, information overload, best practice
- Evaluate and recommend data visualisation techniquesRaised level
- Advise on misleading numerical data and narrative commentary
- Prepare and justify narrative commentary for performance reports
DTechnology and Data Analytics
D1Technology and information systems
- Advise on IT impact on PM systems: databases, warehouses, automation, AI, cloud
- Assess data silos and recommend actions to manage themNew
- Evaluate ERP, KMS, CRM systems for performance
- Assess and recommend controls for systems and data risks
- Evaluate lean management information systems (5Ss)
D2Data analytics
- Assess big data challenges and impact on PMRaised level
- Apply and evaluate descriptive, diagnostic, predictive, prescriptive analyticsSplit
- Assess different data types for analyticsRaised level
- Analyse data using regression and time seriesRaised level
- Assess machine learning and AI for insights and recommendationsRaised level
- Advise on ethical and sustainability issues in data processingRaised level
EProfessional Skills
E1Professional skills
- Communication
- Analysis and evaluation
- Scepticism
- Commercial acumen
ACCA SPI: frequently asked questions
What is the ACCA SPI exam format?
SPI Performance and Insights 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 SPI 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 SPI replace?
APM — Advanced Performance Management. See the old-to-new paper mapping for every paper.
I passed APM. Do I need to sit SPI?
Our mapping links APM Advanced Performance Management to SPI, 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 SPI compared with APM?
APM Section F (Employability and technology skills) removed. Many combined "apply and evaluate" outcomes split into separate outcomes. New "recommend" outcomes throughout (A3, A4, B1, B2, C1, D1). Data analytics (Section D) nearly all raised from [2] to [3].
Clear APM before June 2027
APM maps to SPI. Passing it on the current syllabus before the last sitting means one less exam to sit in the new qualification.