Yes. ACCA will continue to provide comprehensive learning support for all aspects of the redesigned qualification. These resources will continue to support students throughout the whole learning journey, and we expect to be able to offer more tailored education support to enable more flexible and successful study journeys.

Yes. Ahead of transitioning over to the redesigned qualification we will be working with our approved learning partners so that they are completely ready to support all the new components of the redesigned qualification.

These are the changes we’re making as part of the redesigned ACCA Qualification

• New employability modules providing real-world skills to increase effectiveness in the workplace
• New awards and designations to recognise achievement and support career success
• Even more focus on sustainability, social impacts, AI and technology, all woven into the qualification
• Tailored education support, enabling flexible, successful study journeys
• An interactive, experiential learning environment with modern assessments
• A strong core syllabus with the flexibility of options at the final level

One thing we’re not changing is our rigour. The ACCA Qualification will remain as rigorous as ever – with ethics at its heart.

Students will need to complete exams, Essential Employability Modules and the Practical Experience Requirement as part of the redesigned ACCA Qualification.

You can view the structure of the redesigned ACCA Qualification in our infographic.

View the ACCA Qualification redesign infographic

As is currently the case, progression rules will apply. Students must complete the levels of the redesigned qualification sequentially, from Knowledge-Expertise-Strategic Professional.

Within each level, the exams are numbered to provide students with a suggested order to take these exams. However, this order is a guideline and not a mandatory requirement. Meaning that students may take the level’s exams in any order and the level’s Essential Employability Module at any time within that level.

Upon completing all the level’s exams and Essential Employability Module, students can then progress onto the next level of the redesigned qualification.

To complete the Strategic Professional level students will need to:

• pass two mandatory exams - S1 Sustainability and Business Reporting and S2 Strategic Business Leader
• pass 1 Options exam
• Complete the Ethical Sustainable Leadership Essential Employability Module.

Yes, we will continue to offer local variant exams for K3 Business Law, E1 Taxation and STA Taxation Advisory Professional.

Yes, students will still be able to choose an area of specialism at Strategic Professional level. They will need to select one Options exam from the following choices:

• SAA Audit and Assurance Professional
• SCF Corporate Finance Professional
• STA Taxation Advisory Professional
• SDS Data Science Professional
• SPI Performance and Insights Professional

Students will only need to complete one Options exam as part of ACCA Membership requirements. However, as they can do currently, ACCA members will be able to complete additional exams to support their professional development needs.

We acknowledge that some locations may have additional requirements for individuals wishing to obtain audit licenses or practice in their country. These requirements may include a need for individuals to have successfully completed more than one of ACCA’s Options exams at the Strategic Professional level. Using our vision for personalised learning journey functionality, we will seek to identify these individuals and support them with appropriate guidance around any necessary next steps.

ACCA exams are known for their relevance, meaning that we examine the latest standards and regulations. Syllabi and Specimen Exams for our redesigned Qualification will be available from late 2025 (Foundations and Knowledge) and early 2026 (Expertise and Strategic Professional).

Please see our Qualification timeline for further details of Qualification milestones, availability of Qualification artefacts and ACCA education support and events.

Access our Qualification timeline

These modules are mandatory elements at each level of the qualification. Each level’s Essential Employability Module will need to be passed alongside the level’s exams to progress to the next level of the qualification. The modules offer an integrated learning and assessment experience for students, developing technical expertise and professional skills in key areas.

Optional Employability Modules are optional pieces of online learning which a student can choose to undertake as part of their ACCA Qualification journey and will support the development of key employability skills. Some of the Optional Employability Modules provide simulated experience, and the time spent on completion of these will count towards the 36-month Practical Experience Requirement (up to a maximum of 6 months). 

All students must successfully complete Ethical Sustainable Leadership, the Essential Employability Module at the Strategic Professional level.

Exemptions will be available for students with relevant prior learning from the Essential Employability Modules at the earlier levels of the ACCA Qualification.

There is an Essential Employability Module which must be completed within each level of the ACCA Qualification. Students should attempt each level’s module alongside their exams, but can choose to complete the module, before, during or after their exams at that level.

Students can take any of the Optional Employability Modules at any time, irrespective of what level they may currently be at on the ACCA Qualification. These modules present a great opportunity for students to develop knowledge and skills in particular areas which are relevant to their roles or career aspirations. However, as these modules are entirely optional, there is no requirement for a student to complete these as part of the ACCA Qualification.

Essential Employability Modules

Students will be assessed in order to demonstrate that they have gained the required competence in working through the content of each Essential Employability Module. A combination of formative and summative assessments will be used throughout each module.

Optional Employability Modules

Further information on the assessment of the Optional Employability Modules will be available at a later date.

No. There will be no regional variations because both the themes and content within the modules will be globally relevant and the learning outcomes applicable wherever a student is based. 

Yes, ACCA members will be able to access the portfolio of Optional Employability modules. Further details around module fees will be issued at a later date.

Yes, there will be a fee for both the Essential Employability Modules and Optional Employability Modules. Further details will be available at a later date.

Yes, all students must successfully complete our Practical Experience Requirement (PER) to become an ACCA Member.

Students will be required to complete a range of Performance Objectives and a minimum of 36 months of supervised practical experience in a relevant role.

The structure will be similar to the current PER, but there will be changes related to:

1. The Performance Objectives which students must complete, and
2. The introduction of the Optional Employability Modules, through which students will be able to achieve up to 6 months of the 36 months required.

Some Optional Employability Modules which fulfill Simulated Experiential Learning requirements will be eligible to count towards a student’s PER.

Each of these modules will provide a stated amount of simulated experience. Students completing each of these modules will have this simulated experience counted towards their requirement to achieve 36 months of supervised practical experience.

Students will be able to complete as many Optional Employability Modules as they wish, however only a maximum of 6 months of simulated experience will be permitted to count towards a student’s PER. However, time spent on Optional Employability Modules will not be counted towards PER for Audit qualification or Practicing Certificates, or any PER performance objectives.

The CAT Qualification will continue and will be updated in line with the changes being made to the main ACCA Qualification. To gain the CAT Qualification, students must complete the Knowledge Level and the CAT Experience requirement.

Please note that FFM/FAU/FTX will be withdrawn in 2027.  

We advise students to continue on their journey, working towards the current CAT Qualification. Students who have part completed the current CAT Qualification at the time of transition in 2027 will receive credit for the elements completed.

Check the transition tool for more information

Because we continually evolve the qualification to meet the demands of modern business, regardless of where students are on their qualification journey, they’ll benefit from the changes we’re making.

We always ensure our syllabus is regularly updated and remains cutting-edge, so that the knowledge and skills students gain are always relevant, forward-thinking and preparing students for current and future opportunities.

That’s why ACCA members are always in demand with employers and, alongside our CPD requirement, why our current and future members will benefit from our redesigned qualification.

Our transition rules will allow students part-way through their Qualification journey to receive credit for their progress to date and continue their progress on to the redesigned ACCA Qualification. Students will not need to take any equivalent elements of the redesigned qualification which they have already completed.

Our Transition Tool has been developed to support students understand how their expected progress will map onto the new qualification structure. Students can input their expected exam and module passes and the tool will display how that progress transfers on to the redesigned qualification.

Access our Transition Tool 

We would encourage all students to actively continue their studies and progress their journey into membership. This will mean that they can take advantage of all the additional career benefits that ACCA membership brings, without incurring any unnecessary delays.

Discover the benefits of becoming an ACCA member

Our ethics modules will no longer be part of the qualification. However, we will still be covering ethics and developing professional skills throughout the redesigned qualification, including within our new Essential Employability Modules.

Students who have already completed Foundations in Professionalism will not need to complete the Foundations level Essential Employability Module: Enterprise and Entrepreneurship.

Students who have already completed the Ethics and Professional Skills Module will not need to complete the Strategic Professional level Essential Employability Module: Ethical, Sustainable Leadership.  

Our Transition Tool provides guidance on how each student’s current progress will transition onto the redesigned qualification.

Access our Transition Tool

In the redesigned ACCA Qualification, students who do not meet the minimum entry criteria to join the ACCA Qualification at the Knowledge level will be able to access the ACCA Qualification through completion of the Foundations level.

This streamlined Foundations level replaces the Foundations in Accountancy suite of exams, providing students with a simpler route into the ACCA Qualification.

We also offer the Certified Accounting Technician (CAT) Qualification for students looking to gain an accounting technician qualification from a recognised global leader in the accountancy profession. CAT is open to everyone; there are no academic entry requirements, and for those who do have prior learning, it’s possible to start directly with the Knowledge level exams.  And students who complete the CAT Qualification can also move on to complete the ACCA Qualification and achieve ACCA membership and ‘Chartered Certified Accountant’ designation.

No. Our newly streamlined Foundations level is a separate level and will provide the entry route into the redesigned ACCA Qualification. On completion of the Foundation level exams and the Enterprise and Entrepreneurship Essential Employability Module, students can progress to the Knowledge level.  

Students currently working towards completing exams within the Foundations in Accountancy suite should continue to do so. At the time of transition in 2027, students will move onto the redesigned ACCA Qualification and receive credit for all the equivalent elements they have successfully completed within FIA.

Students can use our Transition Tool for more guidance, which details how each student’s expected progress will transition onto the redesigned qualification.

Access our Transition Tool

Yes. Students with relevant prior learning may be eligible for exemptions from all elements at the Knowledge and Expertise levels (including both the exams and Essential Employability Modules).

However, no exemptions will be available for any of the Strategic Professional exams nor the Ethical, Sustainable Leadership Essential Employability Module. Meaning, as is the case currently, all students must complete the Strategic Professional level in its entirety.

Programmes with current accreditation will be permitted to run till the end of their accreditation period and will have current assessments transitioned over to the new qualification.

Access our Transition Tool

As part of our transition principles, existing achievements will be recognised and it is our intention that there will be no disadvantage in terms of progression and the cost to complete the qualification

Information relating to fees for each component of the redesigned ACCA Qualification will be issued at a later date.

Yes. The Advanced Diploma for Finance and Business in Russian will still be offered under the redesigned ACCA Qualification, however the Introduction to Finance and Business Management (IFB) examination will be withdrawn.

For further information on our BSc collaboration with University of London please visit our BSc Professional Accountancy Hub.

Access our BSc Professional Accountancy Hub