There are a number of syllabus changes to the ACCA Qualification in 2013. These are mainly minor additions and updates, rather than major structural changes, ensuring that the qualification continues to evolve and adapt to the latest business and accounting sector needs. These latest changes are being introduced to update the syllabus content, to ensure that the ACCA Qualification continues to comply with the appropriate regulatory standards, to improve the articulation between related syllabuses and to reflect the views of our key stakeholders. The key change in 2013 is to the exam structure of the Professional Options papers. This will be described in the relevant Professional Options syllabus changes. (See detailed changes below.)
In all cases, please refer to the 2013 Study Guides for full details. The summary of changes is also included at the back of each Study Guide.
The IASB has changed the names of the performance statements. ACCA will implement this terminology in 2013 for ACCA Study Guides and exams from Papers F4 to P7.