Paper Mapping
How current ACCA papers map to the new 2027 qualification structure. This is an indicative mapping based on ACCA's published guidance packs.
New Foundations level added as entry gateway
Data Science Professional — entirely new specialisation
BT/F1 absorbed into EEMs and K3
| Current Code | Current Name | New Code | New Name | Notes | |
|---|---|---|---|---|---|
| BT / F1 | Business and Technology | — | — | RemovedAbsorbed into EEMs + K3; no direct equivalent | |
| MA / F2 | Management Accounting | K2 | Management Accounting | Closest match; syllabus modernised | |
| FA / F3 | Financial Accounting | K1 | Financial Accounting | Closest match | |
| LW / F4 | Corporate and Business Law | K3 | Business Law | Moved from Applied Skills to Knowledge | |
| PM / F5 | Performance Management | E5 | Performance with Data Analysis | Expanded with data analytics & AI | |
| TX / F6 | Taxation | E1 | Taxation | Closest match | |
| FR / F7 | Financial Reporting | E2 | Financial Reporting | Closest match | |
| AA / F8 | Audit and Assurance | E3 | Audit, Risk and Control | Expanded with risk management | |
| FM / F9 | Financial Management | E4 | Finance and Investment | Expanded with investment analysis | |
| SBL | Strategic Business Leader | S2 | Strategic Business Leader | Name retained; content updated | |
| SBR | Strategic Business Reporting | S1 | Business and Sustainability Reporting | Added sustainability focus | |
| AFM | Advanced Financial Management | SCF | Corporate Finance Professional | Rebranded + updated | |
| APM | Advanced Performance Management | SPI | Performance and Insights Professional | Rebranded + updated | |
| ATX | Advanced Taxation | STA | Taxation Advisory Professional | Rebranded + updated | |
| AAA | Advanced Audit and Assurance | SAA | Audit and Assurance Professional | Rebranded + updated | |
| — | — | SDS | Data Science Professional | NewEntirely new |
Structure Comparison
Current Structure (4 Levels)
FBT · FMA · FFA
Optional entry route for students not meeting direct ACCA eligibility
BT (F1) · MA (F2) · FA (F3)
LW (F4) · PM (F5) · TX (F6) · FR (F7) · AA (F8) · FM (F9)
SBL · SBR + 2 of 4 options (AFM, APM, ATX, AAA)
New Structure (4 Levels)
F1 · F2 · F3
For students not meeting ACCA eligibility
K1 · K2 · K3
E1 · E2 · E3 · E4 · E5
S1 · S2 + 1 of 5 options (SAA, SCF, SDS, SPI, STA)
Key Structural Changes
BT/F1 Removed
Business and Technology is absorbed into Essential Employability Modules (EEMs) and Business Law (K3). No direct paper-to-paper equivalent.
LW Moves Down
Corporate and Business Law moves from Applied Skills to Knowledge level as K3. Earlier introduction to legal concepts.
Strategic Options: 2 → 1
Students now choose 1 option (from 5) instead of 2 (from 4). Deeper specialisation but narrower breadth.
SDS — Entirely New
Data Science Professional is a brand-new specialisation covering Python, SQL, ML, and accounting applications.
EEMs at Every Level
Essential Employability Modules are mandatory at every level — interactive experiential learning, not traditional exams.
Sustainability Throughout
Sustainability reporting (IFRS S1/S2) integrated into S1; ESG considerations added to E4, S2, and options papers.
Essential Employability Modules (EEMs)
Mandatory at every level. Not traditional exams — interactive, experiential learning modules with integrated assessment.
Enterprise and Entrepreneurship
Business fundamentals, entrepreneurial thinking
Responsible Business Management
Ethics, sustainability, responsible business practices
Digital Tech and Innovation
AI, technology applications, digital transformation
Ethical, Sustainable Leadership
Leadership ethics, sustainability strategy, governance