Reviewed against ACCA’s published future-qualification information in July 2026.
ACCA is redesigning its qualification and introducing the new structure in stages during 2027. Current students will receive credit and transition arrangements, so this is a change of route—not a reason to stop progressing under the current qualification.
Key implementation dates
- Essential Employability Modules are planned to become available from early 2027.
- Foundations and Knowledge exams are planned from July 2027.
- Expertise and Strategic Professional exams are planned from September 2027.
ACCA may publish further operational detail as implementation approaches. Always check your myACCA account and the official transition guidance before booking.
Foundations
This is the entry route for students who do not meet the minimum entry requirements for the Knowledge level. It contains F1 Accounts Preparation, F2 Management Information and Costing, and F3 Decision Making with Data, alongside the Enterprise and Entrepreneurship Essential Employability Module.
Successful completion leads to the Diploma in Accounting and Business and progression towards the ACCA Qualification.
Knowledge
The Knowledge level contains K1 Financial Accounting, K2 Management Accounting and K3 Business Law, together with the Responsible Business Management Essential Employability Module. It develops the technical foundation and professional behaviours needed for the next stage.
Completion leads to the Higher Diploma in Accounting and Business. ACCA also describes a route to the Certified Accounting Technician designation for students who meet the relevant experience requirement.
Expertise
The Expertise level contains five mandatory exams:
- E1 Taxation
- E2 Financial Reporting
- E3 Audit, Risk and Control
- E4 Finance and Investment
- E5 Performance with Data Analysis
Students also complete the Digital Tech and Innovation Essential Employability Module. The level is designed to develop broad, practical finance capability and leads to the Advanced Diploma in Accounting and Business.
A BSc Professional Accountancy route with the University of London will be available. Students considering that route should follow the prescribed exam sequence and the university’s own requirements.
Strategic Professional
The future Strategic Professional level contains two core exams—S1 Business and Sustainability Reporting and S2 Strategic Business Leader—plus one option chosen from:
- SAA Audit and Assurance Professional
- SCF Corporate Finance Professional
- SDS Data Science Professional
- SPI Performance and Insights Professional
- STA Taxation Advisory Professional
The Ethical, Sustainable Leadership Essential Employability Module accompanies this level. Students must also satisfy the Practical Experience Requirement to progress to membership.
What current students should do now
- Continue studying for the current exams shown in your myACCA plan.
- Do not delay a realistic pass merely to wait for a new exam name.
- Check how completed exams and exemptions will map under ACCA’s transition rules.
- Consider the timing of related subjects so underpinning knowledge remains fresh.
- Use only the syllabus and study materials for the exam session you are actually sitting.
OpenTuition will align its courses and resources with the new syllabuses as the examinable materials and transition timetable are finalised.