Check your own 2027 transition. ACCA’s official Transition Tool uses your expected passes and exemptions to show the credits and requirements that apply to you.
Checked 12 October 2026. ACCA is replacing the current Foundations in Accountancy (FIA) suite with a streamlined Foundations level in 2027. The Certified Accounting Technician (CAT) qualification continues, but its structure changes. Completed elements can earn transition credit where ACCA identifies an equivalent. This guide helps you work out which questions to ask; your ACCA record and official Transition Tool determine your personal result.
The route at a glance
| Your route now | What follows in 2027 |
|---|---|
| Studying FIA and below ACCA’s entry criteria | New Foundations: F1 Accounts Preparation + F2 Management Information and Costing + F3 Decision Making with Data + the Enterprise and Entrepreneurship module → Knowledge. |
| Eligible to enter ACCA at Knowledge level | Knowledge: K1 Financial Accounting, K2 Management Accounting and K3 Business Law, plus the Responsible Business Management module. ACCA transition credit may cover completed equivalent elements. |
| Working towards CAT | CAT continues through the redesigned route. It includes the applicable Foundations and Knowledge elements, employability modules and the CAT practical experience requirement. |
The Foundations requirements lead to Knowledge; the symbols do not specify an exam sitting order. Whether you need those exams depends on ACCA’s entry criteria and your completed elements.
How current papers can carry forward
| Current completed element | Equivalent in ACCA’s 2027 guidance |
|---|---|
| FA1 and FA2 | F1 Accounts Preparation |
| MA1 | F2 Management Information and Costing |
| MA2 | F3 Decision Making with Data |
| FFA | K1 Financial Accounting; ACCA also identifies F1 credit for relevant FIA routes |
| FMA | K2 Management Accounting; ACCA also identifies F2 and F3 credit for relevant FIA routes |
| FBT | Responsible Business Management Essential Employability Module credit under ACCA’s transition rules |
| Foundations in Professionalism (FiP) | Enterprise and Entrepreneurship Essential Employability Module credit |
| FAU, FTX or FFM | No equivalent paper or CAT credit after transition |
Important: one FA1 pass on its own does not give F1 credit; ACCA requires FA1 and FA2 together. Credit for higher level papers and modules can depend on your route and combination of passes. Check the full ACCA FIA/CAT transition tables before choosing a paper.
Key dates
- Now: continue your current studies and check your ACCA record, exemptions, FiP and, for CAT, FPER.
- June 2027 session: final sitting for FAU, FTX and FFM specialist exams.
- Mid-July 2027: ACCA’s current target for completing the elements of existing FIA awards or CAT under current rules. Exact module and experience deadlines are still to be confirmed.
- July 2027: new Foundations and Knowledge exams become available on demand.
See ACCA’s live transition timeline and our FIA/CAT booking guide before committing to an exam date.
Find your next step
I have started FA1/FA2 or MA1/MA2
Check which complete combinations earn credit. In particular, FA1 and FA2 together map to F1. ACCA suggests that a student with FA1 may want to prioritise FA2 before the completion deadline. Use the Transition Tool with the passes you expect to have by July 2027.
I am close to a current FIA diploma
Check that you have every required exam and FiP. Current awards already achieved remain valid after the redesign. If you do not complete an award before transition, ACCA will move you to the redesigned route and apply eligible credit; the exact destination depends on your record.
I am working towards CAT
To achieve CAT under current rules, you need seven core exams, two specialist exams, FiP and the Foundations Practical Experience Requirement (12 months plus performance objectives). If you will not finish all of these by ACCA’s deadline, check the redesigned CAT requirements, including K3 Business Law. The specialist papers have no equivalent after transition.
I am considering FAU, FTX or FFM
These papers can still support a current specialist certificate or current CAT if completed in time, but they will be withdrawn in 2027 and have no equivalent in redesigned CAT. Weigh that against papers that do carry credit if you expect to transition unfinished.
For the current routes, read our FIA overview and CAT guide. Always confirm your own eligibility, dates and transition outcome directly with ACCA.