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ACCA syllabus 2027
Here's what you need to know!

The Future ACCA Qualification Explained

ACCA is redesigning its qualification, with the first new exams available from July 2027. Here's what's changing – and what it means for students.

What's changing

New Essential Employability Modules that build real-world, workplace-ready skills
Greater focus on sustainability, social impact, AI and technology, woven throughout
Same rigour as ever, with ethics at its heart

The new structure

A streamlined Foundations entry level, then Knowledge, Expertise and Strategic Professional
Each level: pass the exams plus that level's Essential Employability Module
Levels are taken in order; exam order within a level is a guide, not a rule
Plus the Practical Experience Requirement (PER) of 36 months

Employability Modules

One mandatory Essential module per level - Enterprise & Entrepreneurship, Responsible Business Management, Technology Empowered Business, Ethical Sustainable Leadership
Optional Employability Modules (e.g. cloud accounting, AI) available too
In future, up to 6 months of PER may be met via certain Optional modules

New Data Science option

A new Data Science Professional (SDS) Options exam at Strategic Professional
From September 2027 students choose just one Options exam
Strategic Professional = S1 Sustainability & Business Reporting, S2 Strategic Business Leader, one Option, plus the Ethical Sustainable Leadership module

Transition for current students

Credit is kept for elements already completed - no need to re-sit equivalents
The ACCA Transition Tool maps your progress onto the new structure
Final sitting of the current Applied Skills & Strategic Professional exams is June 2027

Exemptions & ethics

Exemptions available across Knowledge & Expertise (exams and modules) for relevant prior learning
No exemptions for Strategic Professional exams or the Ethical Sustainable Leadership module
The separate ethics modules are retired; ethics is embedded throughout instead

How the Future ACCA Qualification is Structured

	FOUNDATIONS	KNOWLEDGE	EXPERTISE	STRATEGIC PROFESSIONAL
Exams	F1 Accounts Preparation F2 Management Information F3 Decision Making with Data	K1 Financial Accounting K2 Management Accounting K3 Business Law	E1 Taxation E2 Financial Reporting E3 Audit, Risk and Control E4 Finance and Investment E5 Performance with Data Analysis	S1 Business and Sustainability Reporting S2 Strategic Business Leader PLUS 1 Options exam:SAA Audit and Assurance ProfessionalSCF Corporate Finance ProfessionalSDS Data Science ProfessionalSPI Performance and Insights ProfessionalSTA Taxation Advisory Professional
Essential Employability Modules	Enterprise and Entrepreneurship	Responsible Business Management	Digital Tech and Innovation	Ethical, Sustainable Leadership
Awards and Designations	Diploma in Accounting and Business	Higher Diploma in Accounting and Business Certified Accounting Technician (CAT)	Advanced Diploma in Accounting and Business Professional Accountancy BSc	ACCA Qualification Professional Accountancy MSc
Experience and Employability	← Experience → ← Optional Employability Modules →

For more information or to discuss the changes, please email us:

Email in**@****************co.uk