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Syllabus Mapping
Paper-by-paper syllabus overview with key changes highlighted. Click any paper for the full detailed syllabus breakdown.
Foundations
Full Syllabus F1 — Accounts Preparation
Format: CBE · 2 hours · 100 marksLegacy: FA/FFA — Financial AccountingPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | Accounting Principles | A1 The purpose of accounting A2 Accounting concepts and the qualitative characteristics A3 Types of business entity | 7 |
| B | Double-Entry Bookkeeping | B1 The accounting equation and double-entry bookkeeping B2 Books of prime entry | 6 |
| C | Journal Entries and Ledger Accounts | C1 Journal entries C2 Ledger accounts | 4 |
| D | Recording Transactions | D1 Sales and purchases D2 Payroll D3 Cash and cash equivalents D4 Non-current assets | 13 |
| E | Reconciliations | E1 Purpose of reconciliations E2 Bank reconciliation E3 Control account reconciliations | 6 |
| F | Trial Balance and Errors | F1 Trial balance F2 Correction of errors | 5 |
| G | Sole Trader Financial Statements | G1 Preparing sole trader financial statements | 3 |
Key Changes vs Legacy
- •Scope narrowed to sole trader only — no limited company content, no consolidations, no interpretation ratios, no cash flows
- •Payroll added as new standalone subsection (D2)
- •Petty cash expanded with imprest vs non-imprest systems (D3)
- •Exam format: Section A expanded from 35 to 45 OTs; MTQs reduced from 2×15-mark to 1×10-mark
- •Consolidation MTQ removed entirely
Foundations
Full Syllabus F2 — Management Information and Costing
Format: CBE · 2 hours · 100 marksLegacy: MA/FMA — Management AccountingPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | The Nature and Purpose of Management Accounting | A1 Management accounting and the organisation | 3 |
| B | Cost Classification and Behaviour | B1 Cost classification B2 Cost behaviour | 6 |
| C | Materials and Labour Costs | C1 Materials C2 Labour | 6 |
| D | Overhead Allocation and Absorption | D1 Absorption costing D2 Marginal costing | 7 |
| E | Costing Methods | E1 Job and batch costing E2 Process costing E3 Service costing | 7 |
| F | Budgeting | F1 Budget preparation F2 Budget types | 5 |
| G | Standard Costing and Basic Variances | G1 Standard costing G2 Basic variances | 6 |
Key Changes vs Legacy
- •Scope narrowed — advanced variance analysis, investment appraisal, and performance measurement removed
- •Focus on core costing techniques: absorption, marginal, process, job/batch, service
- •Budgeting simplified to functional budgets and basic types
- •Standard costing limited to basic variances only
Foundations
Full Syllabus F3 — Decision Making with Data
Format: CBE · 2 hours · 100 marksLegacy: None — entirely new paperPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | Data and Information in Business | A1 The role of data and information | 4 |
| B | Data Collection and Organisation | B1 Data types and collection B2 Data organisation | 6 |
| C | Spreadsheet Skills for Analysis | C1 Spreadsheet functions | 4 |
| D | Statistical Concepts and Data Analysis | D1 Descriptive statistics D2 Correlation and trends D3 Index numbers and probability | 10 |
| E | Presenting and Interpreting Data | E1 Data visualisation E2 Report writing | 7 |
| F | Data-Informed Decision Making | F1 Decision making frameworks F2 Data ethics and limitations | 7 |
Key Changes vs Legacy
- •Entirely new paper — no direct ACCA predecessor
- •Introduces data literacy and analytics at entry level
- •Covers spreadsheet skills, basic statistics, data visualisation
- •Includes data ethics and decision-making frameworks
Knowledge
Full Syllabus K1 — Financial Accounting
Format: CBE · 2 hours · 100 marksLegacy: FA/FFA — Financial AccountingPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | The Context and Purpose of Financial Reporting | A1 Regulatory framework | 3 |
| B | The Qualitative Characteristics of Financial Information | B1 Qualitative characteristics | 3 |
| C | The Use of Double-Entry and Accounting Systems | C1 Double-entry bookkeeping | 4 |
| D | Recording Transactions and Events | D1 Accounting for transactions | 7 |
| E | Preparing Financial Statements | E1 Single entity statements E2 Simple consolidated statements | 8 |
| F | Interpreting Financial Statements | F1 Ratio analysis | 5 |
| G | Digital Technology in Accounting | G1 Technology in financial accounting | 4 |
Key Changes vs Legacy
- •Sole-trader content moved down to F1 Foundations
- •Focus is now entirely on limited companies
- •New Section G: Digital Technology in Accounting (AI, cloud, cybersecurity)
- •Consolidation scope limited to single subsidiary and associates
- •Same exam format as current FA: 35 OTs + 2 MTQs
Knowledge
Full Syllabus K2 — Management Accounting
Format: CBE · 2 hours · 100 marksLegacy: MA/FMA — Management AccountingPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | The Nature and Purpose of Management Accounting | A1 Accounting for management | 3 |
| B | Cost Accounting Techniques | B1 Costing methods | 4 |
| C | Budgeting | C1 Budget preparation and control | 5 |
| D | Standard Costing and Variance Analysis | D1 Variance analysis | 4 |
| E | Cost-Volume-Profit Analysis | E1 CVP analysis | 4 |
| F | Short-Term Decision Making | F1 Relevant costing | 3 |
| G | Performance Measurement | G1 Performance measures | 4 |
| H | Digital Technology in Management Accounting | H1 Technology in management accounting | 4 |
Key Changes vs Legacy
- •Basic costing content moved down to F2 Foundations
- •New Section H: Digital Technology in Management Accounting
- •ABC introduced at this level
- •Performance measurement section retained with Balanced Scorecard
- •Same exam format as current MA
Knowledge
Full Syllabus K3 — Business Law
Format: CBE · 2 hours · 100 marksLegacy: LW (F4) — Corporate and Business LawPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | Essential Elements of the Legal System | A1 Law and the legal system | 4 |
| B | The Law of Obligations | B1 Contract law B2 The law of torts | 7 |
| C | Employment Law | C1 Employment relationships | 4 |
| D | The Formation and Constitution of Business Organisations | D1 Company law D2 Other business structures | 7 |
| E | Capital and the Financing of Companies | E1 Company finance | 3 |
| F | Corporate Governance, Ethics and Data Protection | F1 Governance and ethics | 4 |
Key Changes vs Legacy
- •Moved from Applied Skills (LW/F4) to Knowledge level
- •New Section F: Corporate Governance, Ethics and Data Protection including GDPR
- •Exam format changes: 45 OTs + 1 MTQ (vs LW's 70 OTs + 5 MTQs)
- •Scope slightly streamlined from LW
Expertise
Full Syllabus E1 — Taxation
Format: Session CBE · 3 hours · 100 marksLegacy: TX (F6) — TaxationPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | The UK Tax System and its Administration | A1 Tax system overview | 3 |
| B | Income Tax | B1 Income tax computation B2 Employment income B3 Trading income | 11 |
| C | Capital Gains Tax | C1 CGT computation | 4 |
| D | Corporation Tax | D1 Corporation tax computation | 5 |
| E | Value Added Tax | E1 VAT | 4 |
| F | National Insurance Contributions | F1 NICs | 2 |
Key Changes vs Legacy
- •Core TX syllabus retained with updated rates and legislation
- •Exam format moves to session CBE (4x/year) from on-demand
- •Section C introduces constructed response questions (2×20 marks)
- •Available in jurisdiction-specific variants (UK, Global)
Expertise
Full Syllabus E2 — Financial Reporting
Format: Session CBE · 3 hours · 100 marksLegacy: FR (F7) — Financial ReportingPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | The Financial Reporting Framework | A1 Regulatory framework | 3 |
| B | Accounting for Transactions in Financial Statements | B1 Application of accounting standards | 6 |
| C | Preparing Financial Statements | C1 Single entity statements C2 Consolidated financial statements | 7 |
| D | Analysing and Interpreting Financial Statements | D1 Analysis and interpretation | 4 |
| E | Sustainability Reporting | E1 Sustainability | 4 |
Key Changes vs Legacy
- •New Section E: Sustainability Reporting (IFRS S1, IFRS S2, integrated reporting)
- •Group accounting expanded to include complex structures and mid-year disposals
- •IFRS 16 Leases included (was added to FR syllabus recently)
- •Exam format moves to session CBE with constructed response questions
Expertise
Full Syllabus E3 — Audit, Risk and Control
Format: Session CBE · 3 hours · 100 marksLegacy: AA (F8) — Audit and AssurancePass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | Audit Framework and Regulation | A1 The nature and purpose of audit | 4 |
| B | Risk Assessment and Internal Control | B1 Risk assessment B2 Internal control B3 Enterprise risk management | 10 |
| C | Audit Evidence and Procedures | C1 Audit evidence | 4 |
| D | Audit Review and Reporting | D1 Review and reporting | 4 |
| E | Technology in Audit | E1 Audit technology | 4 |
Key Changes vs Legacy
- •Expanded scope: adds enterprise risk management (Section B3)
- •New Section E: Technology in Audit (data analytics, AI, cybersecurity)
- •COSO framework added for internal control evaluation
- •IT controls (general and application) given greater emphasis
- •Exam format moves to session CBE with constructed response
Expertise
Full Syllabus E4 — Finance and Investment
Format: Session CBE · 3 hours · 100 marksLegacy: FM (F9) — Financial ManagementPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | Financial Management Function | A1 The role of financial management | 4 |
| B | Working Capital Management | B1 Working capital | 4 |
| C | Investment Appraisal | C1 Investment decisions | 5 |
| D | Business Finance | D1 Sources of finance | 5 |
| E | Cost of Capital | E1 Cost of capital calculations | 5 |
| F | Investment Analysis and Portfolio Theory | F1 Investment and portfolio theory | 5 |
| G | Risk Management | G1 Financial risk management | 3 |
| H | Sustainable Finance | H1 ESG and sustainable finance | 4 |
Key Changes vs Legacy
- •New Section F: Investment Analysis and Portfolio Theory (CAPM application, EMH, valuations)
- •New Section H: Sustainable Finance (ESG, green bonds, sustainability-linked loans)
- •CAPM calculation expanded from cost of capital to investment analysis context
- •Core FM content retained (working capital, investment appraisal, business finance, risk management)
- •E4 and E5 linked to BSc university pathway — these are the university partner papers
Expertise
Full Syllabus E5 — Performance with Data Analysis
Format: Session CBE · 3 hours · 100 marksLegacy: PM (F5) — Performance ManagementPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | Information, Technologies and Systems | A1 Information systems | 4 |
| B | Specialist Cost and Management Accounting Techniques | B1 Cost techniques | 4 |
| C | Decision-Making Techniques | C1 Decision making | 5 |
| D | Budgeting and Control | D1 Budgeting D2 Quantitative analysis | 7 |
| E | Standard Costing and Variances | E1 Advanced variance analysis | 3 |
| F | Performance Measurement and Control | F1 Performance measurement | 5 |
| G | Data Analytics for Performance Management | G1 Data analytics | 6 |
Key Changes vs Legacy
- •Major new Section G: Data Analytics for Performance Management
- •Includes AI, machine learning, predictive/prescriptive analytics
- •Data visualisation for performance reporting added
- •Core PM content retained but enhanced
- •E5 linked to BSc university pathway (university partner paper)
Strategic Professional
Full Syllabus S1 — Business and Sustainability Reporting
Format: Session CBE · 3 hours 15 minutes · 100 marksLegacy: SBR — Strategic Business ReportingPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | The Financial Reporting Framework | A1 Framework and standards | 3 |
| B | Reporting the Financial Performance of Entities | B1 Complex IFRS application | 5 |
| C | Financial Statements of Groups | C1 Group reporting | 4 |
| D | Interpreting Financial Statements | D1 Analysis | 4 |
| E | Sustainability Reporting | E1 Sustainability standards and frameworks | 6 |
| F | Professional Skills | F1 Professional skills | 4 |
Key Changes vs Legacy
- •Major new Section E: Sustainability Reporting (IFRS S1, IFRS S2, GRI, TCFD, SASB)
- •Sustainability integrated across the paper, not isolated
- •Connectivity between financial and sustainability reporting emphasised
- •Assurance of sustainability information included
- •Professional skills assessed throughout (20 marks)
- •Paper renamed from "Strategic Business Reporting" to include "Sustainability"
Strategic Professional
Full Syllabus S2 — Strategic Business Leader
Format: Session CBE · 4 hours · 100 marksLegacy: SBL — Strategic Business LeaderPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | Leadership and Governance | A1 Leadership and governance | 5 |
| B | Strategy and Innovation | B1 Strategic management | 5 |
| C | Risk Management | C1 Risk | 4 |
| D | Technology and Data | D1 Technology | 4 |
| E | Financial Analysis for Strategic Decisions | E1 Financial strategy | 4 |
| F | Professional Skills | F1 Professional skills | 5 |
Key Changes vs Legacy
- •Greater emphasis on sustainability strategy
- •Digital transformation and AI in strategic decisions added
- •Cybersecurity strategy included
- •Core SBL structure and case-study format retained
- •Professional skills continue to carry 20% of marks
Strategic Professional
Full Syllabus SAA — Audit and Assurance Professional
Format: Session CBE · 3 hours 15 minutes · 100 marksLegacy: AAA — Advanced Audit and AssurancePass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | Regulatory Environment and Professional Ethics | A1 Regulatory and ethical framework | 4 |
| B | Planning and Risk Assessment | B1 Planning complex audits | 4 |
| C | Audit Evidence and Procedures | C1 Advanced audit procedures | 4 |
| D | Audit Review and Reporting | D1 Reporting | 4 |
| E | Assurance Engagements and Sustainability Assurance | E1 Assurance | 4 |
| F | Professional Skills | F1 Professional skills | 4 |
Key Changes vs Legacy
- •New: Sustainability assurance (ISSA 5000) added in Section E
- •Data analytics and technology in audit given greater emphasis
- •ISQM 1 and ISQM 2 replace ISQC 1
- •Core AAA content retained
Strategic Professional
Full Syllabus SCF — Corporate Finance Professional
Format: Session CBE · 3 hours 15 minutes · 100 marksLegacy: AFM — Advanced Financial ManagementPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | The Role and Responsibility of the Senior Financial Adviser | A1 The role of senior financial adviser | 4 |
| B | Advanced Investment Appraisal | B1 Investment decisions | 5 |
| C | Acquisitions and Mergers | C1 M&A | 4 |
| D | Corporate Reconstruction and Reorganisation | D1 Reconstruction | 3 |
| E | Treasury and Risk Management | E1 Risk management | 4 |
| F | Professional Skills | F1 Professional skills | 4 |
Key Changes vs Legacy
- •Sustainable finance integrated into Section A
- •FinTech in treasury management added
- •Core AFM content retained
- •Paper rebranded from AFM to SCF
Strategic Professional
Full Syllabus SDS — Data Science Professional
Format: Session CBE · 3 hours 15 minutes · 100 marksLegacy: None — entirely new paperPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | Business Problem Identification and Data Sourcing | A1 Problem identification | 4 |
| B | Mathematical and Statistical Methods | B1 Quantitative methods | 6 |
| C | Programming for Data Science | C1 Programming | 5 |
| D | Data Science Modelling Techniques | D1 Modelling | 5 |
| E | Accounting and Finance Applications | E1 Applications | 5 |
| F | Governance, Ethics and Risk Management | F1 Governance and ethics | 6 |
| G | Data Storytelling and Communication | G1 Data storytelling | 5 |
Key Changes vs Legacy
- •Entirely new paper — no ACCA predecessor
- •Covers Python and SQL evaluation (not writing from scratch)
- •Machine learning: supervised (classification, regression) and unsupervised (clustering)
- •Accounting and finance applications throughout (audit, tax, management accounting, finance)
- •Mandatory governance/ethics component in Section A
- •Data storytelling always assessed
Strategic Professional
Full Syllabus SPI — Performance and Insights Professional
Format: Session CBE · 3 hours 15 minutes · 100 marksLegacy: APM — Advanced Performance ManagementPass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | Strategic Management and Value Creation | A1 Strategic management accounting A2 Performance hierarchy A3 Financial performance measurement A4 Non-financial performance measurement A5 Sustainability | 23 |
| B | Performance Optimisation | B1 Budgetary planning and control B2 Performance and reward B3 Performance improvement models B4 Performance in specific contexts | 20 |
| C | Performance Reporting | C1 Management reports | 4 |
| D | Technology and Data Analytics | D1 Technology and information systems D2 Data analytics | 11 |
| E | Professional Skills | E1 Professional skills | 4 |
Key Changes vs Legacy
- •APM Section F (Employability and technology skills) removed
- •Many combined "apply and evaluate" outcomes split into separate outcomes
- •New "recommend" outcomes throughout (A3, A4, B1, B2, C1, D1)
- •Data analytics (Section D) nearly all raised from [2] to [3]
- •Section D renamed from "Data science" to "Data analytics"
- •BCG matrix and Porter's Five Forces removed from A1
Strategic Professional
Full Syllabus STA — Taxation Advisory Professional
Format: Session CBE · 3 hours 15 minutes · 100 marksLegacy: ATX-UK — Advanced Taxation (United Kingdom)Pass mark: 50%
| Section | Title | Subsections | Topics |
|---|---|---|---|
| A | Taxation of Individuals | A1 Personal and family tax planning A2 Employment income A3 Capital taxes | 30 |
| B | Taxation of Businesses and Corporate Entities | B1 Owner managed businesses B2 Single companies B3 Groups of companies B4 Expansion, restructuring and winding up | 44 |
| C | Overseas Tax Issues | C1 Individuals C2 Companies | 18 |
| D | Tax Compliance and Ethical Obligations | D1 Tax compliance D2 Ethical obligations | 8 |
| E | Professional Skills | E1 Communication E2 Analysis and evaluation E3 Scepticism E4 Commercial acumen | 13 |
Key Changes vs Legacy
- •Restructured from tax-type-based layout (ATX-UK: IT, CGT, IHT, CT, Stamp taxes, VAT) to scenario-type-based layout (STA: Individuals, Businesses, Overseas, Compliance+ethics)
- •ATX-UK's 5 separate ethics marks in Section A removed — ethics now explicit in Section D2 with named learning outcomes
- •Section E Employability and technology skills removed entirely (consistent with 2027 qualification redesign)
- •Stamp taxes no longer a standalone section — integrated contextually in business and overseas sections
- •Trust content significantly narrowed to discretionary trusts only (ATX-UK had extensive trust type distinctions)
- •FIG regime replaces remittance basis; long-term UK residence replaces domicile/deemed domicile for IHT
- •Off payroll working (IR35) now a named outcome under owner managed businesses
- •Finance Act 2026 applies for Sep 2027–Mar 2028 examinations