- Foundation Diploma (Pakistan and Bangladesh)
- The Malaysian Foundation in Accountancy
- Exams in Russian language
- BSc Professional Accountancy with University of London
- Other qualifications
Foundation Diploma (Pakistan and Bangladesh)
The Foundation Diploma will continue to be available for students in Pakistan, although from July 2027, the Foundation Diploma will no longer be awarded to students in Bangladesh. Instead, global certificates will be issued.
From July 2027, to complete the Foundation Diploma students will need to complete all elements of the Foundations and Knowledge levels of the ACCA Qualification. This includes both exams and Essential Employability Modules.
Students will receive credit for any equivalent components they've completed by the time of the transition.
| Completed current qualification element | Equivalent element following transition |
|---|---|
| FA1 Recording Financial Transaction AND FA2 Maintaining Financial Records |
F1 Accounts Preparation |
| MA1 Management Information | F2 Management Information and Costing |
| MA2 Managing Costs and Finance | F3 Decision Making with Data |
| FBT Foundations in Business and Technology | K1 Financial Accounting |
| FMA Foundations in Management Accounting | K2 Management Accounting |
| FFA Foundations in Financial Accounting | Essential Employability Module: Responsible Business Management |
| FIP Foundations in Professionalism module | Essential Employability Module: Enterprise and Entrepreneurship |
The Malaysian Foundation in Accountancy certification
The Malaysian Foundation in Accountancy certification will remain available for students in Malaysia.
From July 2027, to complete the Malaysian Foundation in Accountancy certification, students will need to complete all elements of the Foundations and Knowledge levels of the ACCA Qualification. This includes both exams and Essential Employability Modules.
Students will receive credit for any equivalent components they've completed by the time of the transition.
| Completed current qualification element | Equivalent element following transition |
|---|---|
| FA1 Recording Financial Transaction AND FA2 Maintaining Financial Records |
F1 Accounts Preparation |
| MA1 Management Information | F2 Management Information and Costing |
| MA2 Managing Costs and Finance | F3 Decision Making with Data |
| FBT Foundations in Business and Technology | K1 Financial Accounting |
| FMA Foundations in Management Accounting | K2 Management Accounting |
| FFA Foundations in Financial Accounting | Essential Employability Module: Responsible Business Management |
| FIP Foundations in Professionalism module | Essential Employability Module: Enterprise and Entrepreneurship |
The existing ADFBR qualification will be amended to align with the changes we’re making to the ACCA Qualification. These changes will come into effect from July 2027 which means that the first ADFBR exam session this will impact will be December 2027.
The changes
Number of exams reduced from seven to five
The following exams will no longer be offered as part of ADFBR:
- Introduction to Finance and Business Management
- Corporate Law (Russian variant) exam
This means that there will be just five exams for ADFBR, which will be:
- Taxation (Russia)
- Financial Reporting
- Audit, Risk and Control (equivalent to the current Audit and Assurance exam)
- Finance and Investment (equivalent to the current Financial Management exam)
- Performance with Data Analysis (equivalent to the current Performance Management exam)
Entry criteria – removal of minimum entry requirements
Currently, higher education or a degree-level professional qualification is required to access ADFBR. However, from July 2027 there will be no minimum entry requirement for the ADFBR.
No automatic transfer to the Strategic Professional level of the ACCA Qualification
Currently, upon completion of the ADFBR, students can progress onto the main ACCA Qualification at Strategic Professional level. From July 2027, they will only be able to do so if they have completed or had prior learning which exempted them from earlier ACCA Qualification components. This means that ADFBR holders must either successfully complete or obtain exemptions from the Knowledge Level to progress to the Strategic Professional Level of the ACCA Qualification.
What's not changing
Ethics module
The existing Professional Ethics Module (PEM) Russia will remain as part of the ADFBR qualification.
BSc Professional Accountancy with University of London
The BSc Professional Accountancy will continue to be offered as part of the redesigned ACCA Qualification. Following September 2027, successful completion of the BSc’s two assessment modules will provide exemptions for the following ACCA exams:
- E4 Finance and Investment
- E5 Performance with Data Analysis.
These two exams replace the Financial Management (FM) and Performance Management (PM) exams as part of our qualification redesign.
Other qualifications (not including the ACCA Qualification and Foundations in Accountancy qualifications)
Our other qualifications will continue to be offered and are not impacted by the changes we’re making. These include, but aren't limited to the
- Diploma in International Financial Reporting
- Professional Diploma in Sustainability
- University of London MSc in Professional Accountancy
