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.
Accounts Preparation
Management Information and Costing
Decision Making with Data
Financial Accounting
Management Accounting
Business Law
Taxation
Financial Reporting
Audit, Risk and Control
Finance and Investment
Performance with Data Analysis
Core Exams (Mandatory)
Business and Sustainability Reporting
Strategic Business Leader
Options Exams (Choose 1 of 5)
Audit and Assurance Professional
Corporate Finance Professional
Data Science Professional
Performance and Insights Professional
Taxation Advisory Professional
Exam sitting timeline: current to new syllabus
December 2026, March 2027 and June 2027 are the last sittings on the current syllabus. New Foundations and Knowledge exams open on demand from July 2027; the first new Expertise and Strategic Professional sitting is September 2027. Passes and exemptions you already hold carry over to the new structure.
- Current syllabusDecember 2026Current syllabus: All exam variantsExam week: 7–11 December 2026
- Current syllabusMarch 2027Current syllabus: Current-syllabus sitting — ACCA has not yet published which exams and variants run
- Current syllabusJune 2027Last sitting of the current Applied Skills and Strategic Professional exams
- New syllabusJuly 2027New Foundations (F1–F3) and Knowledge (K1–K3) exams available on demand (CBE)
- New syllabusSeptember 2027First sitting of the new Expertise (E1–E5) and Strategic Professional exams
Entry deadlines and results dates for each sitting: ACCA exam dates. Source: ACCA — Future ACCA Qualification timeline.
What you earn at each level
Each level of the new qualification carries its own award, and every level includes an Essential Employability Module (EEM) with integrated assessment.
| Level | Award | Benchmark | Notes |
|---|---|---|---|
| Foundations | Diploma in Accounting and Business | Entry route | Only for students who do not meet ACCA’s minimum entry criteria. ACCA guidance pack |
| Knowledge | Higher Diploma in Accounting and Business | RQF Level 4 | Route to the Certified Accounting Technician (CAT) designation with the experience requirement. ACCA guidance pack |
| Expertise | Advanced Diploma in Accounting and Business | RQF Level 6 | Linked to the BSc (Hons) in Professional Accountancy with university partners. ACCA guidance pack |
| Strategic Professional | ACCA membership (with experience) | RQF Level 7 | Two core exams plus one of five options; pathway to an MSc in Professional Accountancy. ACCA guidance pack |
Moving across: what ACCA has said
- Exams passed under the current syllabus are mapped to the new structure, so you do not retake equivalent content.
- Strategic Professional needs one option exam instead of two.
- Some optional employability modules are planned to count towards up to 6 months of the Practical Experience Requirement (PER). ACCA says PER changes will not take effect immediately in September 2027, and simulated experience will not replace performance objectives in a real-work setting or count towards the UK audit qualification.
Check your own position
See how your passes and exemptions map to the new papers, and what to sit before June 2027.
ACCA is Changing
From September 2027, the ACCA qualification moves from 13 to 11 exams, with a shorter 2.5-year Practical Experience Requirement. This official infographic summarises the key changes.
- BT paper removed from the syllabus
- Strategic Professional: 1 option paper (not 2)
- New Data Science Professional paper added
- Levels are being renamed
- Your exam progress carries forward — no resets
Key Dates
Source: ACCA Global — Official “ACCA is Changing” release