ACCA is redesigning its qualification, with the new structure being introduced from 2027. Staff currently studying ACCA should take note of the key changes and continue progressing under the existing route until the transition takes effect.
New Qualification Structure
The redesigned ACCA Qualification will be structured across the following levels:
- Foundations
- Knowledge
- Expertise
- Strategic Professional
The main ACCA Qualification will continue to include exams, workplace experience, and performance objectives. Students will still need to complete 36 months of relevant practical experience.
Implementation Timeline
The first new Foundations and Knowledge exams, together with the new Essential Employability Modules, are expected from July 2027.
The first new Expertise and Strategic Professional exams are expected from September 2027.
The final session-based exams under the current structure are expected to be in June 2027. Staff should continue with their current exam plans, as completed exams will receive transition credit where applicable.
Essential Employability Modules
A major change is the introduction of mandatory Essential Employability Modules at each level. These modules are intended to develop workplace-ready skills alongside technical knowledge.
The modules are:
- Enterprise and Entrepreneurship — Foundations
- Responsible Business Management — Knowledge
- Digital Tech and Innovation — Expertise
- Ethical, Sustainable Leadership — Strategic Professional
The modules will cover areas such as AI, business judgement, decision-making, sustainability, ethics, leadership, digital skills, and reflection. They will be online and self-paced, but completion will be required for progression and awards.
Exam and Syllabus Changes
All syllabuses will be refreshed and restructured. The new syllabuses will place greater emphasis on:
- Sustainability
- Ethics
- Technology and data
- AI-enabled business environments
- Professional judgement and employability skills
The exams will also be updated with new structures and question styles. At Strategic Professional level, S1 Business and Sustainability Reporting will include professional skills and professional ethics marks.
Strategic Professional Options
Under the redesigned qualification, students will sit two mandatory Strategic Professional exams and choose one option exam from five:
- Audit and Assurance Professional
- Corporate Finance Professional
- Taxation Advisory Professional
- Data Science Professional
- Performance and Insights Professional
The new Data Science Professional option reflects the increasing importance of data analytics, digital capability, and data-driven decision-making in finance and audit roles.
Permitted Materials
A key change at Strategic Professional level is the introduction of permitted materials. Students will be able to access approved ACCA materials directly through the exam platform. These materials will be based on ACCA Study Hub content but will not include practice questions or flashcards.
Transition for Current Students
Current ACCA students should continue progressing with their existing study plans. ACCA will provide transition credit for completed exams and equivalent elements, so students should not need to repeat exams already passed.
Staff should use the ACCA transition tool when planning their exam route toward 2027. This will help identify how current progress maps to the redesigned qualification.
Firm Guidance for Staff
Staff are encouraged to:
- Continue taking exams under the current structure where planned.
- Avoid delaying sittings unnecessarily because completed progress will be recognised.
- Review ACCA transition guidance before choosing exams close to the 2027 transition date.
- Consider career goals carefully when selecting the future Strategic Professional option exam.
- Expect increased focus on AI, sustainability, data, ethics, and practical business judgement.
- Keep practical experience records and performance objectives up to date.
Conclusion
The redesigned ACCA Qualification is intended to produce future-ready accountants with stronger technical, digital, ethical, sustainability, and employability skills. The changes are significant, but current students should remain focused on completing their planned exams and monitor ACCA transition guidance as the 2027 implementation date approaches.