ACCA is replacing its current qualification structure with a redesigned version that adds digital, data and sustainability content and cuts the number of exams from 13 to 11. If you are starting or already studying, the key questions are simple: what changes, when, and does anything you have passed go to waste? For most students the answer to the last one is no, but timing a few papers well before mid-2027 matters.
ACCA 2027 transition checker
Tick every exam you have passed or been exempted from, or expect to pass by June 2027.
Based on the published mapping. Confirm your own record with ACCA's official Transition Tool in myACCA, which also covers exemptions and variant papers.
The new ACCA structure from 2027
The redesigned qualification keeps three exam levels but renames and reshapes them. Each level also includes an Essential Employability Module, which is a learning module rather than an exam.
| Level | Exams | Employability module |
|---|---|---|
| Knowledge (3 exams) | K1 Financial Accounting, K2 Management Accounting, K3 Business Law | Responsible Business Management |
| Expertise (5 exams) | E1 Taxation, E2 Financial Reporting, E3 Audit, Risk and Control, E4 Finance and Investment, E5 Performance with Data Analysis | Digital Tech and Innovation |
| Strategic Professional (2 + 1 option) | S1 Business and Sustainability Reporting, S2 Strategic Business Leader, plus one of: Audit and Assurance (SAA), Corporate Finance (SCF), Taxation Advisory (STA), Performance and Insights (SPI) or the new Data Science Professional (SDS) | Ethical, Sustainable Leadership |
A new Foundations level replaces the Foundations in Accountancy route for students who do not yet meet the entry requirements. The 36-month Practical Experience Requirement stays, and the seven-year rule for completing Strategic Professional still applies.
How current exams map to the new ones
| Current exam | Credit in the new qualification |
|---|---|
| BT Business and Technology | Responsible Business Management module |
| FA Financial Accounting | K1 Financial Accounting |
| MA Management Accounting | K2 Management Accounting |
| LW Corporate and Business Law | K3 Business Law |
| TX Taxation | E1 Taxation |
| FR Financial Reporting | E2 Financial Reporting |
| AA Audit and Assurance | E3 Audit, Risk and Control |
| FM Financial Management | E4 Finance and Investment |
| PM Performance Management | E5 Performance with Data Analysis |
| All six Applied Skills exams | Digital Tech and Innovation module |
| SBR Strategic Business Reporting | S1 Business and Sustainability Reporting |
| SBL Strategic Business Leader | S2 Strategic Business Leader |
| AAA / AFM / APM / ATX | SAA / SCF / SPI / STA option |
| EPSM | Ethical, Sustainable Leadership module |
ACCA states that students should not be disadvantaged in progression or cost, and that current exemptions transfer automatically in July 2027.
Key dates for the transition
- June 2027: last session for the current Applied Skills and Strategic Professional exams.
- July 2027: new Knowledge exams and Employability modules launch; exemptions are moved across and assessed against the new qualification from this point.
- Mid-2027: cut-off for completing EPSM to receive credit for the Ethical, Sustainable Leadership module. ACCA confirms the exact date.
- September 2027: first sitting of the Expertise exams and the redesigned Strategic Professional, with only one option exam required.
Three moves that protect your credits before mid-2027
- Finish the full Applied Skills set if you can. The Digital Tech and Innovation module is only credited if you have passed or been exempted from all six Applied Skills exams. Missing just one means completing the new module.
- Do not leave LW until last. It maps to K3 and is one of the six papers needed for the Digital Tech credit. Its on-demand timetable also differs from the session exams.
- Complete EPSM before the cut-off. It is the simplest credit to secure and saves you a new module later.
Avoid the last-sitting trap. Do not plan to sit a session-based paper for the first time in June 2027. If it goes wrong, there is no retake under the current syllabus, and you would face the new exam instead.
Should you start ACCA now or wait for 2027?
For most people, starting now is the better choice. Passes carry across, so the main risk of waiting is simply losing a year. Starting now makes particular sense if:
- you can realistically complete Applied Knowledge plus most or all of Applied Skills by June 2027;
- you have exemptions from a degree that already cover much of the lower levels, which transfer automatically;
- your employer funds your studies now and may not later.
Waiting makes more sense only if you could not study seriously before 2027 anyway, or if you specifically want the new Data Science Professional option and prefer to learn everything under one syllabus. Either way, check your exemptions first with our ACCA exemptions guide.
Frequently asked questions
Will I lose my passed ACCA exams when the qualification changes in 2027?
No. ACCA says students part-way through the qualification keep credit for what they have completed and do not need to take equivalent elements of the redesigned qualification. Current exemptions are transferred automatically in July 2027.
When is the last sitting of the current ACCA exams?
June 2027 is the final session for the current Applied Skills and Strategic Professional exams. New Knowledge exams start in July 2027, and the first Expertise and redesigned Strategic Professional sitting is September 2027.
Should I start ACCA now or wait for the new qualification?
Starting now does not put you at a disadvantage, as passes carry across. Waiting only makes sense if you could not begin studying seriously before 2027 anyway. If you start now, prioritise papers that map cleanly to the new structure, such as LW, FA and MA.
How many Strategic Professional options do I need after 2027?
One. From September 2027 the Strategic Professional level is S1 Business and Sustainability Reporting, S2 Strategic Business Leader and one Options exam. Some jurisdictions may require more for audit licensing.
Does the 36-month experience requirement change?
The Practical Experience Requirement stays at 36 months with performance objectives, although the objectives are being updated. ACCA has said that, from a date not yet set, up to six months may be met through certain optional employability modules.