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ACCA 2027 · Free tool

ACCA 2027 transition planner

Papers you pass under the current ACCA syllabus are mapped to the new 2027 structure, so you should not have to retake equivalent exams: FR maps to E2, TX to E1, and BT has no direct equivalent. Tick what you hold to see exactly what carries over and what to sit before the last current sitting in June 2027.

Start ticking papersFull paper mappingOfficial ACCA page ↗

1. Tick your current papers

Every paper you have passed or been exempted from under the current syllabus.

Applied Knowledge
Applied Skills
Strategic Professional: Essentials
Strategic Professional: Options

2. Your position in the 2027 qualification

Nothing ticked yet. The new qualification has 11 exams: 3 Knowledge, 5 Expertise, 2 Strategic Professional core papers and 1 option.

Knowledge

  • K1 Financial Accounting

    Current equivalent: FA (Financial Accounting). Closest match.

    Still needed
  • K2 Management Accounting

    Current equivalent: MA (Management Accounting). Closest match; syllabus modernised.

    Still needed
  • K3 Business Law

    Current equivalent: LW (Corporate and Business Law). Moved from Applied Skills to Knowledge.

    Still needed

Expertise

Strategic Professional: core exams

Strategic Professional: options (1 of 5)

No option ticked. The new qualification needs 1 option from 5; the current one needs 2 from 4.

  • SAA Audit and Assurance Professional From AAA. Rebranded + updated.
  • SCF Corporate Finance Professional From AFM. Rebranded + updated.
  • SDS Data Science Professional Entirely new.
  • SPI Performance and Insights Professional From APM. Rebranded + updated.
  • STA Taxation Advisory Professional From ATX. Rebranded + updated.
BT (Business and Technology): Absorbed into EEMs + K3; no direct equivalent. ACCA has not yet said what happens if BT is still outstanding at the switch. Check ACCA's Transition Tool.

3. What to sit before June 2027

June 2027 is the last sitting of the current structure. Your outstanding core papers, ordered by how much their 2027 successor changes.

Highest priority: the 2027 successor is expanded

The new paper adds content. Passing the current paper before the last sitting clears it on the syllabus you are already studying.

Next: the successor is moved, renamed or updated

Same broad subject, but restructured, renamed or updated in the new qualification.

Lower priority: the successor is the closest match

Our mapping describes the 2027 paper as the closest match, so the syllabus change is smaller.

Based on ACCA’s published transition guidance as summarised on this site. Confirm your individual position with ACCA.

  • Exemptions are treated the same as passes here.
  • Essential Employability Modules are mandatory at every level of the 2027 structure. ACCA has not yet said whether transitioning students must complete them.
  • Foundations papers (F1–F3) are only for students who do not meet ACCA’s minimum entry criteria, so they are not counted.
  • Official sources: ACCA Transition Tool ↗ · Future ACCA Qualification ↗

Timeline

Key dates for the switch

ACCA 2027 transition key dates
WhenWhatDetail
Early 2027Essential Employability Modules openThe new mandatory employability modules become available.
June 2027Last sitting of the current structureThe final sitting of the current 13-exam structure.
July 2027First Foundations and Knowledge examsNew Foundations (F1–F3) and Knowledge (K1–K3) exams begin, on demand.
September 2027First Expertise and Strategic Professional examsThe remaining levels of the new 11-exam structure begin.
Sep 2027 – Mar 2028Finance Act 2026 for STAFinance Act 2026 applies to Taxation Advisory Professional (STA) exams in this window.

Dates as published on ACCA’s future-qualification page. Entry deadlines: ACCA exam dates.

Transition FAQs

What happens to my ACCA papers when the 2027 syllabus starts?

Exams you pass under the current syllabus are mapped to the new structure and you do not retake equivalent elements: your exam progress carries forward. Confirm your individual position with ACCA.

Which 2027 paper does each current ACCA paper map to?

Our indicative mapping, based on ACCA’s published guidance packs, is: MA → K2, FA → K1, LW → K3, PM → E5, TX → E1, FR → E2, AA → E3, FM → E4, SBL → S2, SBR → S1, AFM → SCF, APM → SPI, ATX → STA, AAA → SAA. BT has no direct equivalent, and SDS (Data Science Professional) is entirely new.

What happens to Business and Technology (BT)?

BT is absorbed into the Essential Employability Modules (EEMs) and K3 Business Law, with no direct paper-to-paper equivalent. ACCA has not yet published how a BT pass, or an outstanding BT paper, is treated at the switch, so check ACCA’s Transition Tool.

How many Strategic Professional options do I need under the 2027 structure?

One. The 2027 structure requires S1 and S2 plus 1 option from 5 (SAA, SCF, SDS, SPI, STA), instead of 2 options from 4 today. AFM maps to SCF, APM to SPI, ATX to STA and AAA to SAA; SDS is entirely new.

When is the last sitting of the current ACCA exams?

June 2027 is the last sitting of the current 13-exam structure. In the new structure, Foundations and Knowledge exams start in July 2027, and Expertise and Strategic Professional exams in September 2027.

Do current ACCA students need to take the new Foundations papers?

No. The Foundations level (F1, F2, F3) is only for students who do not satisfy ACCA’s minimum eligibility criteria. It replaces the Foundations in Accountancy papers FBT, FFA and FMA.

Do exemptions count the same as passes?

This planner treats exemptions the same as passes; our data does not address them separately. Exemptions such as CA paper exemptions are granted per paper, so tick each paper you hold an exemption for, then confirm with ACCA. See the exemption checker.

Want a second opinion on your plan?

Share your planner link with us. We will help you decide which papers to sit before June 2027 and how to prepare for the new ones.

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