Back to All PapersTransition Hub

ACCA 2027 Transition Planner

Papers you pass under the current ACCA syllabus are mapped to the new 2027 structure, so you should not have to retake equivalent exams. For example, FR maps to E2 and TX maps to E1. BT has no direct equivalent. The last current-syllabus sitting is June 2027; new Knowledge exams start in July 2027 and Expertise and Strategic Professional exams in September 2027.

Full Paper Mapping Official ACCA Page

1. Tick your current papers

Select every paper you have passed or been exempted from under the current syllabus.

Applied Knowledge

BTBusiness and TechnologyMAManagement AccountingFAFinancial Accounting

Applied Skills

LWCorporate and Business LawPMPerformance ManagementTXTaxationFRFinancial ReportingAAAudit and AssuranceFMFinancial Management

Strategic Professional — Essentials

SBLStrategic Business LeaderSBRStrategic Business Reporting

Strategic Professional — Options

AFMAdvanced Financial ManagementAPMAdvanced Performance ManagementATXAdvanced TaxationAAAAdvanced Audit and Assurance

2. Your 2027 position

No papers ticked yet. The 2027 structure on this site has 11 exams (Knowledge, Expertise, 2 Strategic core papers and 1 option).

Knowledge

K1 Financial Accounting
Current equivalent: FA (Financial Accounting) — Closest match.
Still needed
K2 Management Accounting
Current equivalent: MA (Management Accounting) — Closest match; syllabus modernised.
Still needed
K3 Business Law
Current equivalent: LW (Corporate and Business Law) — Moved from Applied Skills to Knowledge.
Still needed

Expertise

E1 Taxation
Current equivalent: TX (Taxation) — Closest match.
Still needed
E2 Financial Reporting
Current equivalent: FR (Financial Reporting) — Closest match.
Still needed
E3 Audit, Risk and Control
Current equivalent: AA (Audit and Assurance) — Expanded with risk management.
Still needed
E4 Finance and Investment
Current equivalent: FM (Financial Management) — Expanded with investment analysis.
Still needed
E5 Performance with Data Analysis
Current equivalent: PM (Performance Management) — Expanded with data analytics & AI.
Still needed

Strategic Professional — Core

S1 Business and Sustainability Reporting
Current equivalent: SBR (Strategic Business Reporting) — Added sustainability focus.
Still needed
S2 Strategic Business Leader
Current equivalent: SBL (Strategic Business Leader) — Name retained; content updated.
Still needed

Strategic Professional — Options (1 of 5)

No option ticked. The 2027 structure needs 1 option from 5 (the current structure needs 2 from 4).

SAA Audit and Assurance ProfessionalFrom AAA — Rebranded + updated
SCF Corporate Finance ProfessionalFrom AFM — Rebranded + updated
SDS Data Science ProfessionalEntirely new
SPI Performance and Insights ProfessionalFrom APM — Rebranded + updated
STA Taxation Advisory ProfessionalFrom ATX — Rebranded + updated

BT (Business and Technology): Absorbed into EEMs + K3; no direct equivalent. ACCA has not yet confirmed on this site what happens if BT is still outstanding at the switch. Check with ACCA's Transition Tool.

3. What to prioritise before June 2027

June 2027 is the last sitting of the current structure. Your outstanding papers, grouped by how much their 2027 successor changes according to our paper mapping.

Successor paper is expanded

Our mapping notes say the 2027 successor adds new content. Passing the current paper before the last sitting means you clear it on the syllabus you are already studying.

AAmaps toE3 Audit, Risk and Control(Expanded with risk management)
FMmaps toE4 Finance and Investment(Expanded with investment analysis)
PMmaps toE5 Performance with Data Analysis(Expanded with data analytics & AI)
SBRmaps toS1 Business and Sustainability Reporting(Added sustainability focus)

Successor paper is moved, renamed or updated

The 2027 successor keeps the same broad subject but is restructured, renamed or updated.

LWmaps toK3 Business Law(Moved from Applied Skills to Knowledge)
SBLmaps toS2 Strategic Business Leader(Name retained; content updated)

Successor is the closest match

Our mapping notes describe the 2027 successor as the closest match, so the syllabus change is smaller.

FAmaps toK1 Financial Accounting(Closest match)
MAmaps toK2 Management Accounting(Closest match; syllabus modernised)
TXmaps toE1 Taxation(Closest match)
FRmaps toE2 Financial Reporting(Closest match)

Based on ACCA's published transition guidance as summarised on this site — confirm your individual position with ACCA.

Exemptions are treated the same as passes here; this site's data does not address exemptions separately.

Essential Employability Modules (EEMs) are mandatory at every level of the 2027 structure. ACCA has not yet confirmed on this site whether transitioning students must complete them.

Foundations papers (F1–F3) are only for students who do not meet ACCA's minimum eligibility criteria, so they are not counted here.

Official sources: ACCA Transition Tool · Future ACCA Qualification

Key Dates

June 2027
Last sitting of the current structure
The final sitting of the current 13-exam structure.
Early 2027
Essential Employability Modules open
The new mandatory employability modules become available.
July 2027
First Foundations and Knowledge exams
New Foundations (F1–F3) and Knowledge (K1–K3) exams begin, on demand.
September 2027
First Expertise and Strategic Professional exams
The remaining levels of the new 11-exam structure begin.
Sep 2027 – Mar 2028
Finance Act 2026 for STA
Finance Act 2026 applies to Taxation Advisory Professional (STA) exams in this window.

Dates as published on ACCA's future-qualification page.

Transition FAQs

What happens to my ACCA papers when the 2027 syllabus starts?

As summarised on this site, exams you pass under the current syllabus will be mapped to the new structure and you will not have to retake equivalent elements — your exam progress carries forward. Confirm your individual position with ACCA.

Which 2027 paper does each current ACCA paper map to?

Our indicative mapping, based on ACCA's published guidance packs, is: MA → K2, FA → K1, LW → K3, PM → E5, TX → E1, FR → E2, AA → E3, FM → E4, SBL → S2, SBR → S1, AFM → SCF, APM → SPI, ATX → STA, AAA → SAA. BT has no direct equivalent, and SDS (Data Science Professional) is entirely new.

What happens to Business and Technology (BT)?

BT is absorbed into the Essential Employability Modules (EEMs) and K3 Business Law, with no direct paper-to-paper equivalent. ACCA has not yet confirmed on this site how a BT pass, or an outstanding BT paper, is treated at the switch — check ACCA's Transition Tool.

How many Strategic Professional options do I need under the 2027 structure?

One. The 2027 structure requires S1 and S2 plus 1 option from 5 (SAA, SCF, SDS, SPI, STA), instead of 2 options from 4 today. AFM maps to SCF, APM to SPI, ATX to STA and AAA to SAA; SDS is entirely new.

When is the last sitting of the current ACCA exams?

June 2027 is the last sitting of the current 13-exam structure. In the new structure, Foundations and Knowledge exams start in July 2027, and Expertise and Strategic Professional exams in September 2027.

Do current ACCA students need to take the new Foundations papers?

The Foundations level (F1, F2, F3) is only for students who do not satisfy ACCA's minimum eligibility criteria. It replaces the Foundations in Accountancy papers FBT, FFA and FMA.