The transition takes place in stages. Use the dates below as a guide, and check ACCA's official timeline before deciding which exams to enter.
Accountancy Redefined
2027 ACCA Qualification Changes: What Students Need to Know
ACCA is redesigning its qualification for 2027, introducing new exam levels, revised Options, Essential Employability Modules, and a greater focus on employability, technology, and sustainability. Find out when the changes take effect and how to plan your studies if you are already registered.
The New Qualification Structure
Three Core Levels and an Optional Foundations Route
The redesigned ACCA Qualification has three core levels: Knowledge, Expertise, and Strategic Professional. Students who do not meet the minimum entry requirements can begin through the Foundations route.
FoundationsThe Foundations route is intended for students who need to build their knowledge before progressing to the Knowledge level. The redesigned Foundations exams become available from July 2027.
F1Accounts Preparation
F2Management Information and Costing
F3Decision Making with Data
KnowledgeThe Knowledge level builds core understanding of accountancy, business and law. The new exams become available from July 2027.
K1Financial Accounting
K2Management Accounting
K3Business Law
ExpertiseThe Expertise level develops the technical and professional capabilities needed to apply knowledge in more complex business situations. Its new exams begin in September 2027.
E1Taxation
E2Financial Reporting
E3Audit, Risk and Control
E4Finance and Investment
E5Performance with Data Analysis
Strategic ProfessionalThe redesigned Strategic Professional level includes two compulsory exams and one Options exam, alongside the relevant Essential Employability Module.
S1Business and Sustainability Reporting — (core)
S2Strategic Business Leader — (core)
SDSData Science Professional — NEW — (1 of 5 options) (new)
Key dates
When Do the 2027 ACCA Changes Take Effect?
Early 2027
Essential Employability Modules become available.
July 2027
Foundations and Knowledge level exams become available; entry opens for these levels.
September 2027
Expertise and Strategic Professional exams become available — the first CBE sitting at these levels.
The New Strategic Professional Level
How Will Strategic Professional Change?
Under the current qualification, students pass SBL and SBR and choose two Options papers from AFM, APM, ATX and AAA.
Under the redesigned qualification, students will complete two compulsory exams and one Options exam selected from five.
The future Options include:
SAA – Audit and Assurance Professional
SCF – Corporate Finance Professional
SDS – Data Science Professional
SPI – Performance and Insights Professional
STA – Taxation Advisory Professional
The new structure introduces Data Science Professional as an Options route and updates the other specialisation areas. The future exam names and requirements differ from the current papers, so students should use the new syllabus and transition guidance when planning beyond June 2027.
Already Studying ACCA?
How Will the Changes Affect Current Students?
ACCA has published transition guidance to help current students understand how completed exams and remaining studies map to the redesigned qualification.
Your Completed Exams Matter
ACCA's transition arrangements are designed to recognise relevant achievements under the current qualification. However, the exact mapping depends on which exams and modules you have completed.
Review Your Remaining Papers
If you are partway through Applied Skills or Strategic Professional, compare your remaining papers with the current exam timetable before deciding whether to continue under the existing structure or plan for the redesigned qualification.
Use the Official Transition Tool
Do not assume that a current paper will transfer directly to a future exam with the same name or content. Use ACCA's official transition tool and follow the guidance relevant to your current progress.
Planning Your Study Route
Should You Start ACCA Before or After the Changes?
The right decision depends on your current qualifications, progress and exam readiness. There is no single study plan that suits every student.
If you are already studying: Check the final exam dates for your remaining current papers and use ACCA's transition tool to plan.
If you are new to ACCA: Review the entry requirements and decide whether the current Foundation route or the redesigned route is appropriate for your intended start date.
If you are choosing a course: Confirm that the course and materials match the syllabus and exam structure for your planned sitting.
Read our ACCA Entry Requirements and Exemptions and ACCA Exams and Syllabus guides for the current qualification details.
Questions
2027 ACCA Qualification Changes FAQs
When do the ACCA qualification changes start?
The transition takes place in stages. New Foundations and Knowledge exams begin in July 2027, while the new Expertise and Strategic Professional exams start in September 2027.
When is the last exam sitting for the current ACCA structure?
The final sitting of the current Applied Skills and Strategic Professional exams is in June 2027.
What are the new ACCA qualification levels?
The redesigned qualification has three core levels: Knowledge, Expertise and Strategic Professional, with a Foundations route for students who need it.
How will Strategic Professional change?
The future Strategic Professional level has two compulsory exams and one Options exam selected from five. This differs from the current structure, which requires SBL, SBR, and two Options papers from four.
Will I lose progress if I am already studying ACCA?
ACCA has published transition arrangements to recognise relevant achievements under the current qualification. Use the official transition tool to check how your completed exams map to the redesigned route.
Are Essential Employability Modules compulsory?
The redesigned qualification includes a mandatory Essential Employability Module at each level. Check ACCA's latest guidance for the requirements and availability that apply to your route.
Will exemptions still be available?
ACCA has stated that exemptions will continue under the redesigned qualification, subject to the applicable rules. Check the latest exemption policy before registering or planning your studies.
Planning Your ACCA Journey?
Prepare for Your ACCA Exams with VLS
Whether you are completing current papers or preparing to start ACCA, explore VLS online courses and plan your studies around the relevant syllabus, exam dates, and transition guidance.