ACCA 2027 Changes: Key Updates for Students

Last updated on: 25-Aug-2025 by Synthesis Learning

ACCA Updates 2027 – What Every Student Needs to Know

The ACCA (Association of Chartered Certified Accountants) qualification is undergoing major changes, and the updates have finally been announced. These changes impact both new aspirants planning to start ACCA and existing students currently pursuing the course.

In this blog, we break down all the upcoming changes, explain how they affect you, and share tips to smoothly transition into the new structure.

Watch this video to learn everything about the ACCA Updates:

When Do the Changes Come Into Effect?

The good news is that if you are an existing ACCA student, you don’t have to worry immediately. The new syllabus will only be implemented from the September 2027 exam session.

All exams until June 2027 will follow the current syllabus.
September 2027 onwards, the new structure will come into play.
ACCA has also released a Transition Tool to help students map their current progress to the new syllabus. Please click here to use the ACCA Transition Tool

For Students Starting ACCA in 2026–2027

If you begin your ACCA journey in 2026, you are likely to follow a hybrid path — a mix of the current and the new structure.
To make the most of this transition, plan your exams strategically so you can benefit from the updated structure while minimizing disruption.
Contact our counselling team to get a personalised ACCA Plan tailored specially for you
If you start in 2027, you will follow the new qualification structure entirely.

What Does the New ACCA Qualification Look Like?

The updated ACCA qualification has been designed to make students future-ready, with a strong focus on technology, data analytics, and sustainability.

ACCA Qualification: Current (till June 2027) vs New (from Sept 2027)
Aspect	Current ACCA Qualification (Till June 2027)	New ACCA Qualification (From Sept 2027)
Total Papers	13 Papers	11 Papers
Levels	Knowledge Level Skills Level Strategic Professional Level	Knowledge Level Expertise Level (renamed Skills Level) Strategic Professional Level
Knowledge Level Papers	Business Technology (BT) Management Accounting (MA) Financial Accounting (FA)	Business Law (BL) — replaces BT Management Accounting (MA) Financial Accounting (FA)
Skills / Expertise Level Papers	6 Papers: Taxation (TX) Financial Reporting (FR) Audit & Assurance (AA) Financial Management (FM) Performance Management (PM) Corporate & Business Law (LW)	5 Papers: Taxation (TX) Financial Reporting (FR) Audit, Risk & Control (ARC) — AA updated Finance & Investment (FM) Performance with Data Analytics — replaces PM
Strategic Professional Papers	4 Papers: Compulsory: Strategic Business Leader (SBL) Strategic Business Reporting (SBR) Choose 2 Options: Advanced Financial Management Advanced Audit & Assurance Advanced Taxation Advanced Performance Management	3 Papers: Compulsory: Strategic Business Leader (SBL) Business & Sustainability Reporting (BSR) — replaces SBR Choose 1 Option: Audit & Assurance Professional Corporate Finance Professional Taxation Advisory Professional Performance & Insights Professional Data Science Professional (new)
Online Modules	Only 1: Ethics & Professional Skills Module (EPSM)	3 New Modules: Responsible Business Management (after Knowledge Level) Digital Tech & Innovation (after Expertise Level) Ethical Sustainability Leadership (after Professional Level)
Certifications Awarded	After Knowledge Level: Diploma in Accounting & Business After Skills Level: Advanced Diploma in Accounting & Business After Professional + PER: ACCA Membership	After Knowledge Level: Higher Diploma in Accounting & Business After Expertise Level: Advanced Diploma in Accounting & Business After Professional + PER: ACCA Membership
Practical Experience Requirement (PER)	36 months of relevant work experience	36 months of relevant work experience. (Optional Employability Module can reduce PER to 30 months.)
FIA Route	Standard Foundations in Accountancy route to ACCA	Simplified and streamlined FIA for easier transition into ACCA qualification
Focus Areas	Strong accounting, audit, tax and finance fundamentals	Future-ready: data analytics, AI, technology, sustainability, ethical leadership

Why These Changes?

ACCA is future-proofing its qualification to align with global business needs.

Emphasis on data analytics, AI, and sustainability
Integrating digital skills and ethical leadership
Preparing students for evolving finance and business landscapes

Final Thoughts

The ACCA changes bring exciting opportunities for students to gain cutting-edge skills. Whether you’re an existing student or planning to start, the key is to stay informed and plan your exam strategy early.

At Synthesis Learning, we will keep you updated with every official ACCA announcement and guide you through this transition seamlessly.