The global body for professional accountants

Accountancy redefined

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We’re redesigning our forward-looking ACCA Qualification to equip the next generation for a widening choice of successful and fulfilling careers - find out how these changes impact other qualifications currently on offer.

 

Milestones and support timeline

Find out about the ACCA Qualification changes. Check out the milestone and support timeline,

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Select your qualification:

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

Exams in Russian Language transition changes

From July 2027, there will be no entry requirements for the ACCA Diploma in Finance and Business Management in Russian (ADFBR). This means that the current introductory exam, Introduction to Finance and Business Management (IFB), for students who don’t meet the existing entry criteria will be retired.

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

ACCA Qualification and Foundations in Accountancy (FIA)

Already studying the ACCA Qualification, FIA or CAT? Use our helpful transion tool to find out what the changes will mean for you.

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