The future ACCA Qualification explained

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Our redesigned qualification brings together all the cutting-edge technical, business and professional skills needed by accountants in a changed world. Employability and career impact are core. It’s an unbeatable launchpad for a successful, purposeful, flexible career. And employers will get the vital future skills and talent they need.

That’s accountancy redefined.

What's changing and when?

Responding to the evolving needs of business, we're redesigning the ACCA Qualification to introduce:

new awards and designations to recognise achievement and support career success
an interactive, experiential learning environment with modern assessments, including new modules focused on employability
even more focus on sustainability, social impacts, AI and technology, all woven into the qualification

and enhance:

an already strong core syllabus with the flexibility of options at the final level
tailored education support, enabling flexible, successful study journeys
rigour – ethics will always remain at its heart

How the future ACCA Qualification is structured

Exams
Employability modules
Practical experience
Awards and designations

Our exams ensure students are equipped with the skills needed in the workplace, developing technical expertise and professional skills using real-world scenarios. We’ll support students through all stages of the qualification, maximising their chances of success.

To support success, we’re introducing a numbering system to the exams to show a recommended order to complete them when progressing through each level. This is based on analysis of past exam performance, but students can still choose to take their exams in a different order.

We’re putting a big focus on employability. Covering business fundamentals, entrepreneurship, economics, AI and technology, ethics, sustainability and much more, our new series of Essential Employability Modules provide interactive learning with integrated assessments testing knowledge and skills throughout a student’s journey at every level of the qualification.

Students will also be able to undertake a wide range of Optional Employability Modules covering a whole range of professional, technical and technological skills.

The ACCA Qualification equips you for the workplace and gaining practical experience is a key part of the ACCA journey. Students need to complete the Practical Experience Requirement (PER), and now there’s added flexibility to help you along the way.

Students will be able to gain up to six months of the 36 months required through simulated experiential learning by completing selected Optional Employability Modules. This gives you the chance to build valuable workplace-ready skills in a way that is practical, flexible, and designed to fit around your lives. However, simulated experience doesn’t count towards the UK audit qualification or practising certificates, and it doesn’t replace the need to complete performance objectives in a real-work setting.

Along the qualification journey, students will unlock a series of respected awards and designations that mark their progress and highlight the skills they’ve gained. Each one is a powerful milestone—showing employers what they’re capable of and giving the confidence to keep moving forward. From first steps to full ACCA membership, achievements will be recognised and celebrated at every stage.

Diploma in Accounting and Business

Earned after completing the three Foundations level exams and the Essential Employability Module (EEM), Enterprise and Entrepreneurship.

Higher Diploma in Accounting and Business

Awarded after passing the three Knowledge level exams and completing the Responsible Business Management Essential Employability Module.

Advanced Diploma in Accounting and Business

Achieved by passing the five Expertise level exams and completing the Digital Tech and Innovation Essential Employability Module.

The ACCA Qualification

Awarded on successful completion of the three Strategic Professional exams, the Ethical, Sustainable Leadership module, and meeting the Practical Experience Requirement (PER).

Discover the exams and modules you'll study

We’ve redesigned the ACCA Qualification over three levels – Knowledge, Expertise and Strategic Professional, with a Foundations route into it for those who don’t meet the minimum entry criteria. There is also a route to gain the BSc Professional Accountancy degree with the University of London.  This option will allow you to achieve a prestigious academic qualification from one of the world’s leading universities and progress towards ACCA membership at the same time.

We’ll continue to recognise relevant prior learning and students will be able to continue to claim exemptions from some parts of the ACCA Qualification. We’ll provide more details on our policy in coming months. There’s a starting point for every student, whatever their knowledge, experience and existing qualifications.

Prefer to view the redesigned qualification at a glance?

Download our infographic

For those who don't meet the minimum entry requirement to study the future ACCA Qualification

We’re simplifying the route into the ACCA Qualification. Students who meet the minimum entry criteria will begin their ACCA Qualification journey at the Knowledge level. Students who don’t meet this entry criteria will be required to complete the Foundations level. This is the gateway for students to gain the essential learning to start their ACCA Journey, providing an opportunity for anyone to take their first steps towards an accountancy career.

All students will be required to complete three mandatory exams:

F1 Accounts Preparation
F2 Management Information and Costing
F3 Decision Making with Data

These must be completed alongside the Enterprise and Entrepreneurship Essential Employability Module.

On successful completion of this level, students will be awarded the Diploma in Accounting and Business.

Essential Employability Modules will be available from early 2027 with Foundations level exams available from July 2027.

After completing these exams, you can transfer onto the ACCA Qualification.

For those who meet the minimum entry requirement to study the future ACCA Qualification

Students who meet minimum entry criteria will begin their ACCA Qualification journey here, with others progressing to this level on completion of the Foundations level. Students completing the Knowledge Level will start to develop the underlying technical knowledge needed to be a professional accountant.

Students will gain knowledge and understanding of core principles and concepts in accountancy and law. They also develop professional communication, analysis and scepticism skills to apply this knowledge in practice. Students will develop awareness of the relevance, importance and widening scope of the accountant's role within business, from small enterprises through to multi-nationals

At Knowledge level, students will complete three mandatory exams:

K1 Financial Accounting
K2 Management Accounting
K3 Business Law

We recommend to maximise chances of success, that students take their exams in the suggested order. These exams must be completed alongside the Responsible Business Management Essential Employability Module.

The Knowledge level is benchmarked to Level 4 of the UK Regulated Qualifications Framework (RQF) (Certificate/Diploma level).

On successful completion of the exams and Essential Employability Module, students will be awarded the Higher Diploma in Accounting and Business.

There is also a route to achieve the Certified Accounting Technician (CAT) designation by completing the exams at the Knowledge level along with the CAT experience requirement.

Essential Employability Modules will be available from early 2027 with Knowledge level exams available from July 2027.

At the Expertise Level of the ACCA Qualification, students will be developing the strong, broad and practical finance qualities required of professional accountants in any sector or industry.

Students completing this level will be equipped with a wide range of skills, techniques, and methods applicable in various contexts, including those with a degree of unpredictability. They will be able to identify both internal and external organisational issues and provide advice to add value. Additionally, students should act in accordance with fundamental principles of professional and personal ethical behaviour, ensuring the use of appropriate ethical frameworks and compliance with laws and regulations

At Expertise level, students will complete five mandatory exams:

E1 Taxation
E2 Financial Reporting
E3 Audit, Risk and Control
E4 Finance and Investment
E5 Performance with Data Analysis.

We recommend, to maximise chances of success, that students take their exams in the suggested order. This is especially important for students wishing to complete our new BSc programme as the E4 Finance and Investment and E5 Performance with Data Analysis equivalent exams will be completed with our university partner as part of the BSc programme. These exams must be completed alongside the Digital Tech and Innovation Essential Employability Module.

The Expertise level is benchmarked at Level 6 on the Regulated Qualifications Framework (RQF) (Bachelor’s degree level).

On successful completion of the exams and Essential Employability Module, students will be awarded the Advanced Diploma in Accounting and Business.

There is also a route to gain the BSc Professional Accountancy degree with the University of London. This option will allow you to achieve a prestigious academic qualification from one of the world’s leading universities and progress towards ACCA membership at the same time.

Essential Employability Modules will be available from early 2027 with Expertise level exams available from September 2027.

Students who complete Strategic Professional and their Practical Experience Requirement (PER) then move on to achieve ACCA membership and will be recognised around the world as holding a gold standard professional accountancy qualification.

ACCA professionals use technical expertise, skills and experience to lead organisations and people, to make value adding and sustainable decisions. ACCA members are required to act in the public interest and must therefore maintain the highest standards of professional conduct and competency upholding ethical behaviour and integrity at all times.

At the Strategic Professional level there will be two core exams and one Options exam. The two core exams and the essential employability module will provide students with the skills and competencies required to work in any sector or role within the accountancy profession. Our Options exams then allow for flexibility and the ability to specialise in an area of interest, gaining deeper knowledge of a subject area. The five Options exams offered reflect the range of career specialisms in the accountancy profession and enables students to select the advanced option that best suits their interests and career aspirations.

At Strategic Professional level, students will complete two mandatory core exams:

S1 Business and Sustainability Reporting
S2 Strategic Business Leader

as well as one Options exam, chosen from five Options:

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

We are introducing a new Options exam, Data Science Professional, to allow students to specialise in data science and analytics within the accountancy profession.

These exams must be completed alongside the Ethical, Sustainable Leadership Essential Employability Module.

The Strategic Professional level is benchmarked to Level 7 of the UK Regulated Qualifications Framework (RQF) (Master's degree level).

Students who complete Strategic Professional exams and Essential Employability Module as well as their Practical Experience Requirement (PER) then move on to achieve the ACCA Qualification and become members.

There is also a pathway to gain the MSc Professional Accountancy degree.

Essential Employability Modules will be available from early 2027 with Strategic Professional level exams available from September 2027.

Take a deeper dive into the detail

View the timeline

Whether you’re a student, employer or education provider, the timeline gives you more information on when the changes are happening and when guidance and resources will become available.

View the timeline

Download our infographic

Download our infographic to learn details of the changes to the ACCA Qualification at a glance.

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Use the transition tool

Already on your ACCA study journey or starting soon? Find out what the changes will mean for you by inputting your expected exam passes to see how they carry over into the redesigned structure.

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