ACCA 2027 qualification
New ACCA Qualification for 2027: Changes and Transition Tool
Understand the new ACCA Qualification for 2027, use the official Transition Tool, check exam credits and deadlines, and plan what to complete next.
Your transition, made understandable
One entry route. Three qualification levels.
The redesigned ACCA Qualification begins in 2027. Current passes are not wasted: they map into the new structure, but the timing of LW, the complete Applied Skills set, EPSM and an Options pass can materially change what remains.
This OpenTuition explorer helps you understand the logic. Your ACCA record, exemptions and official Transition Tool determine your actual position.
01 · When it happens
The 2027 changeover
Now to 2027
Keep progressing
ACCA says students should continue with their current exams. Eligible passes and exemptions will be converted into credit in the redesigned qualification.
June 2027
Final current session
The final session for current Applied Skills and Strategic Professional exams. Do not leave a session-based paper until the last possible sitting.
July 2027
On-demand changeover
The new Knowledge exams and Essential Employability Modules launch. Current LW ENG and GLO on-demand exams continue slightly later than the June session exams.
September 2027
First new session
The first session for Expertise and the redesigned Strategic Professional exams.
02 · The new architecture
How the route is organised
Open each card for the transition point that matters most.
Separate entry routeFoundationsA redesigned entry route for learners who are not yet ready to begin the ACCA Qualification at Knowledge level.
Foundations remains important, but it is not a fourth level of the ACCA Qualification. Your starting point depends on your prior learning and ACCA record.
Level 1KnowledgeK1 Financial Accounting, K2 Management Accounting and K3 Business Law, plus Responsible Business Management.
FA maps to K1, MA to K2 and LW to K3. A completed BT exam gives transition credit for the Knowledge-level Responsible Business Management module.
Level 2ExpertiseFive technical exams, E1 to E5, plus the Digital Tech and Innovation employability module.
TX, FR, AA, FM and PM map to E1–E5. Students who complete every Applied Skills exam, including LW, before transition receive credit for the Digital Tech and Innovation module.
Level 3Strategic ProfessionalS1, S2, one Options exam and the Ethical, Sustainable Leadership employability module.
SBR maps to S1 and SBL to S2. Only one Options exam is required in the redesigned qualification. Data Science Professional is a new option with no current equivalent.
03 · Current paper → 2027 credit
Explore the exam mapping
Select a row to see why that mapping matters.
04 · Make a sensible study plan
Six rules that change decisions
Do not wait for the redesign
A pass now is progress now. ACCA advises current students to keep studying rather than pause for the new structure.
Treat LW as a transition priority
LW maps to K3 because Business Law moves to Knowledge. It also forms part of the complete Applied Skills set needed for the Digital Tech and Innovation module credit.
One Option will be enough
The redesigned Strategic Professional level requires one Options exam, not two. A relevant current Options pass maps across.
Finish the complete Skills set if realistic
Completing PM, TX, FR, AA, FM and LW before transition gives credit for the Digital Tech and Innovation module.
Complete EPSM before the cut-off
Completing EPSM by ACCA’s transition deadline gives credit for Ethical, Sustainable Leadership. ACCA says the precise mid-July 2027 date is still to be confirmed.
PER and the seven-year rule remain
The Practical Experience Requirement remains 36 months plus performance objectives, and the Strategic Professional seven-year rule continues through transition.
05 · OpenTuition planning explorer
ACCA Transition Planner: What Might Your Current Progress Map To?
Tick passes or confirmed exemptions you expect to hold at transition. The snapshot updates immediately.
Your planning priorities
- Consider LW early: it maps to K3 and is part of the complete Skills set needed for the Digital Tech and Innovation credit.
- Put EPSM into your plan before ACCA’s confirmed mid-July 2027 cut-off.
- A completed BT exam provides credit for Responsible Business Management; check your official record for exemptions and transition treatment.
06 · The practical conclusion
Keep moving, but do not overload your plan
Before the transition
Keep taking exams at a sustainable pace. Give LW, the complete Applied Skills set, EPSM and one Options paper special attention only where each fits your real stage and available sittings.
What does not disappear
Your PER still matters: 36 months of relevant experience plus performance objectives. The Strategic Professional seven-year rule also continues, so transition is not a reason to pause.
Checked against ACCA’s published transition guidance in July 2026. Dates that ACCA has not finalised are identified as such.