View All ACCA →BTBusiness and TechnologyMAManagement AccountingFAFinancial AccountingLWCorporate and Business LawPMPerformance ManagementTXTaxationFRFinancial ReportingAAAudit and AssuranceFMFinancial ManagementSBLStrategic Business LeaderSBRStrategic Business ReportingAFMAdvanced Financial ManagementAPMAdvanced Performance ManagementATXAdvanced TaxationAAAAdvanced Audit and Assurance
DipIFRS
New Syllabus 2027
All New ACCA Papers
11 papers across 3 levels — Knowledge, Expertise, and Strategic Professional — reduced from 13 in the current structure. Foundations and Knowledge exams from July 2027; Expertise and Strategic Professional from September 2027.
3KnowledgeK1–K3
5ExpertiseE1–E5
3Strategic2 Core + 1 of 5 Options
FoundationsFor students who do not meet ACCA eligibility — First exams July 2027 (on-demand CBE)
F1
Accounts Preparation
Format2 hours
LegacyFA/FFA
Sections7 sections
F2
Management Information and Costing
Format2 hours
LegacyMA/FMA
Sections7 sections
F3
Decision Making with Data
Format2 hours
Legacy—
Sections6 sections
Entirely New
Essential Employability ModuleEnterprise and EntrepreneurshipBusiness fundamentals, entrepreneurial thinking
Note: The Foundations level is only for students who do not satisfy ACCA's minimum eligibility criteria. This tier previously existed as the “Foundations in Accountancy” level with FBT, FFA & FMA as 3 papers. The new structure replaces those with F1, F2 & F3.
KnowledgeRQF Level 4 — First exams July 2027 (on-demand CBE)
K1
Financial Accounting
Format2 hours
LegacyFA/F3
Sections7 sections
K2
Management Accounting
Format2 hours
LegacyMA/F2
Sections8 sections
K3
Business Law
Format2 hours
LegacyLW/F4
Sections6 sections
Essential Employability ModuleResponsible Business ManagementEthics, sustainability, responsible business practices
ExpertiseRQF Level 6 (BSc) — First exams September 2027 (session CBE, 4x/year)
E1
Taxation
Format3 hours
LegacyTX/F6
Sections6 sections
E2
Financial Reporting
Format3 hours
LegacyFR/F7
Sections5 sections
E3
Audit, Risk and Control
Format3 hours
LegacyAA/F8
Sections5 sections
E4
Finance and Investment
Format3 hours
LegacyFM/F9
Sections8 sections
E5
Performance with Data Analysis
Format3 hours
LegacyPM/F5
Sections7 sections
Essential Employability ModuleDigital Tech and InnovationAI, technology applications, digital transformation
Strategic ProfessionalRQF Level 7 (MSc) — First exams September 2027
Core Exams (Mandatory)
S1Core
Business and Sustainability Reporting
Legacy: SBR
Session CBE · 3 hours 15 minutes · 100 marks
S2Core
Strategic Business Leader
Legacy: SBL
Session CBE · 4 hours · 100 marks
Options Exams (Choose 1 of 5)
SAA
Audit and Assurance Professional
Legacy: AAA
SCF
Corporate Finance Professional
Legacy: AFM
SDS
Data Science Professional
Legacy: —
New
SPI
Performance and Insights Professional
Legacy: APM
STA
Taxation Advisory Professional
Legacy: ATX
Essential Employability ModuleEthical, Sustainable LeadershipLeadership ethics, sustainability strategy, governance