The ACCA qualification is undergoing a major update in 2027 to ensure future finance professionals are equipped with the skills needed in a digitally driven, sustainability-focused business world. With a streamlined structure, enhanced employability modules, new exams, and greater flexibility in gaining experience, the new ACCA syllabus is designed for relevance, practicality, and long-term career success.
Here is a complete breakdown of the ACCA 2027 changes and what they mean for you.
Key Focus Areas in the 2027 ACCA Qualification
The updated curriculum strengthens three core pillars essential for the future of finance:
Sustainability & Social Impact
Sustainability is now embedded across exams and modules, preparing students to lead in ethical, socially responsible decision-making.
AI, Data & Technology
Digital capabilities are a major focus, with deeper integration of AI, data analytics, and emerging technologies across the qualification.
Ethics & Professionalism
ACCA maintains its strong emphasis on judgement, integrity, and professional rigour to ensure graduates are trusted and responsible practitioners.
Streamlined ACCA Qualification Structure
The new ACCA structure features a simple, three-level progression:
- Knowledge Level
- Expertise Level
- Strategic Professional Level
The Foundations route remains available for early learners.
Additionally, the total number of papers is being reduced from 13 to 11, creating a more efficient and focused pathway.
Enhanced Employability Modules (EEMs)
Essential Employability Modules (EEMs) are now mandatory at every stage—Foundations, Knowledge, Expertise, and Strategic Professional.
They strengthen practical business, digital, ethical, and leadership skills required in real-world roles.
Key EEMs include:
- Knowledge Level: Responsible Business Management
- Expertise Level: Digital Technology and Innovation
- Strategic Professional Level: Ethical, Sustainable Leadership
These ensure students build both technical and workplace-ready competencies.
Specialisation and New Exams
The final stage of ACCA sees significant changes:
- New Core Exam (S1): Business and Sustainability Reporting replaces the previous Financial Reporting exam.
- New Options Exam: Data Science Professional allows students to specialise in data analytics—a rapidly growing area in finance.
These updates reflect the rising importance of sustainability reporting and data-driven decision-making.
Increased Flexibility in Practical Experience (PER)
The 36-month Practical Experience Requirement (PER) becomes more flexible:
- Students can now complete up to six months of PER through simulated experiential learning by taking selected Optional Employability Modules.
This makes PER more accessible to learners who may not have traditional workplace experience opportunities.
Recognised Milestones and Awards
ACCA is introducing additional awards to celebrate progress throughout the qualification, including:
- Higher Diploma in Accounting and Business
- Advanced Diploma in Accounting and Business
- Additional certificates recognising achievement at each stage
These milestones give students tangible evidence of progression long before full membership.
If You’re Already Partway Through Your ACCA Level…
There’s no need to worry, your current learning journey continues without disruption.
The first exams under the new syllabus begin in 2027, and since the full ACCA qualification typically takes 3–5 years, many existing students will complete their pathway before the new structure applies.
What You Should Know
- The current syllabus remains fully valid.
- Any exams you’ve already passed will remain recognised—no resits required.
- You will not face additional time or cost because of the upcoming changes.
- Your priority should be progressing confidently through the current ACCA structure.
Stay Ahead of ACCA 2027: Let Kaplan Guide Your Success
The new ACCA qualification strengthens what matters most: ethical leadership, digital capability, sustainability awareness, and practical readiness. These updates ensure that tomorrow’s accountants are equipped to lead in an evolving global finance environment.
At Kaplan, we prepare students for this future with expert tutors, exam-focused materials, flexible study options, and practical learning resources aligned with ACCA’s requirements.
As an ACCA Approved Learning and Content Partner, Kaplan provides trusted, high-quality study resources and training designed to support every learner’s success. Our programs are delivered by expert ACCA-certified trainers, many of whom have coached students to become prizewinners at global, regional, and national levels.
We also offer a Pass Guarantee, giving eligible learners access to additional tuition or revision support at no extra cost if they don’t pass on the first attempt (T&Cs apply).
For more information, connect here.