Advanced Performance Management (APM) Syllabus
Applicable syllabus
These notes follow the ACCA Advanced Performance Management (APM) syllabus and study guide for examinations from September 2026 to June 2027.
The aim of APM
APM develops the ability to apply relevant knowledge, professional judgement, strategic management accounting techniques and data science methods in different business contexts. The focus is on contributing to the planning, control and evaluation of organisational performance and to an organisation’s strategic and operational development.
The exam builds on Performance Management (PM) at Applied Skills level. Candidates must be able to combine technical knowledge with analysis, judgement and commercially realistic recommendations.
Syllabus overview
The current syllabus is organised into six areas:
Area | Subject areas |
A Strategic management and value creation | Strategic management accounting; performance hierarchy; financial performance measurement; non-financial performance measurement; sustainability. |
B Performance optimisation | Budgetary planning and control; performance and reward; performance improvement models and techniques; performance optimisation in specific contexts. |
C Performance reporting | Management reports, including narrative commentary, data visualisation and the risk of misleading presentation. |
D Data science and technology for performance and insights | Technology and information systems; data science and analytics. |
E Professional skills | Communication; analysis and evaluation; scepticism; commercial acumen. |
F Employability and technology skills | Using computer technology to access, manipulate, prepare, navigate and present information effectively in the computer-based exam. |
Examination structure
APM is a three-hour 15-minute computer-based examination. All questions are compulsory.
Section | Requirement | Marks |
|---|---|---|
A | One compulsory case study: 40 technical marks plus 10 professional skills marks. | 50 |
B | Two compulsory scenario-based questions: each question has 20 technical marks plus 5 professional skills marks. | 50 |
Total | 80 technical marks plus 20 professional skills marks. | 100 |
The pass mark is 50%.
Section A draws on syllabus areas A and B. It requires a response in a specified professional format, written in the role given in the case.
Section B contains one question from area C and one from area D; areas A and B provide the foundation for both questions.
Professional skills
Professional skills are worth 20 marks in total:
Communication — clear, concise, objective and appropriate to the intended audience.
Analysis and evaluation — investigate information, identify causes and implications, exercise judgement, and balance costs, risks, benefits and opportunities.
Scepticism — question assumptions and evidence, and challenge information or decisions where justified.
Commercial acumen — recognise organisational and external factors and recommend commercially viable action.
All four professional skills may be examined in Section A. Each Section B question examines at least two of analysis and evaluation, scepticism and commercial acumen.
Important changes for 2026/27
ACCA has restructured the syllabus and consolidated or reworded a number of learning outcomes. The overall technical content is largely unchanged, but the following named areas are important:
Added | Total shareholder return (TSR); net promoter score (NPS); environmental cost categories; service level agreements (SLAs). |
Removed | BCG model; Porter’s Five Forces model; McKinsey 7S model; transfer pricing; internal rate of return (IRR); modified internal rate of return (MIRR). |
Take care with the boundaries: Porter’s generic strategies and Porter’s Value Chain remain in the syllabus; only Porter’s Five Forces has been removed. Net present value (NPV) and divisional performance measurement also remain, although IRR, MIRR and transfer pricing have been removed.
Preparing for APM
These notes explain the examinable techniques, but APM is not passed by memorising models alone. You must apply the appropriate technique to the scenario, analyse the information provided, question weak assumptions, and make practical recommendations.
Review relevant PM knowledge where necessary: APM assumes and develops that foundation.
Practise using the word-processing and spreadsheet tools on the ACCA Practice Platform.
Practise complete questions under time pressure and address both technical and professional skills marks.
Official ACCA documents
Always use the official ACCA syllabus and study guide as the final authority on examinable content.