Future ACCA Qualification 2027

ACCA has redesigned the ACCA Qualification. It now has 3 levels – Knowledge, Expertise and Strategic Professional. The new structure would take effect in July 2027 with first on-demand CBE to kick off in July 2027 while session CBE for the Expertise and Strategic Professional papers in September 2027.

Knowledge Level

Paper Code	Paper Name	Assessment
K1	Financial Accounting	on-demand CBE
K2	Management Accounting	on-demand CBE
K3	Business Law	on-demand CBE
EE Module (Essential Employability Module)	Responsible Business Management EEM	non-exam based

Expertise Level

Paper Code	Paper Name	Assessment
E1	Taxation	session CBE (4 times a year)
E2	Financial Reporting	session CBE (4 times a year)
E3	Audit, Risk and Control	session CBE (4 times a year)
E4	Finance and Investment	session CBE (4 times a year)
E5	Performance with Data Analytics	session CBE (4 times a year)
EE Module	Digital Tech and Innovation	non-exam based

Strategic Professional Level

Paper Code	Paper Name	Assessment
S1 (Mandatory)	Business and Sustainability Reporting	session CBE (4 times a year)
S2 (Mandatory)	Strategic Business Leader	session CBE (4 times a year)
SAA (option)	Audit and Assurance Professional	session CBE (4 times a year)
SCF (option)	Corporate Finance Professional	session CBE (4 times a year)
SDS (option)	Data Science Professional	session CBE (4 times a year)
SPI (option)	Performance and Insights Professional	session CBE (4 times a year)
STA (option)	Taxation Advisory Professional	session CBE (4 times a year)
EE Module	Ethical, Sustainable Leadership	non-exam based

Important Timeline

Timeline	Key Developments
November 2025	ACCA Knowledge – Syllabus and Sample Papers release
March 2026	ACCA Expertise and Strategic Professional – Syllabus and Sample Papers release
January 2027	ACCA Knowledge – Resources being updated at various ACCA platforms (Eg. Study Hub, Practice Platform)
March 2027	ACCA Expertise and Strategic Professional – – Resources being updated at various ACCA platforms (Eg. Study Hub, Practice Platform)
July 2027	First on-demand CBE for Knowledge Level exams
Sep 2027	First session CBE for Expertise and Strategic Professional Level exams

Transition

Many students, especially at the strategic professional level, are curious about the impact of the redesigned ACCA structure on their present qualification. We have produced the following info-cards for your reference.

More Information?

ACCA New Qualification Page

ACCA Transition Tool Calculator

Got Questions?