The global body for professional accountants

Get ready for the future with ACCA

happy students in a classroom listening to teacher

By redefining the role of the accountant and with the introduction of Essential Employability Modules, we're placing an even greater focus on career success and opening doors to a new generation of students.

What these changes mean for you

Person pointing at a laptop whilst speaking to another person, both sitting opposite sides of a desk
  • They'll enhance the value of the ACCA Qualification ensuring it remains leading-edge and at the forefront of excellence and innovation
  • They'll give greater motivation for students to progress, creating stronger commitment and success rates

For our education partners this means larger student numbers and quicker progression through to membership. With the provision of a new option exam and a simplified Foundations pathway, we’re unlocking opportunities to reach larger numbers of students. We’ve consulted learning providers, employers, members, students and representatives of Gen Z across the world. Together, we’re ensuring that ACCA remains the gold standard for employability and innovation in the profession. 

The redesigned qualification will be introduced in 2027.

Milestones and support timeline

Check out the timeline to see what changes are happening and when, and how we will support you in advance of the first exams in 2027.

young pernso wearing beanie and headphones sitting outside a university bus stop

Benefits for learning providers

happy person wearing headphones laughing with two other people
  • We’re making the ACCA Qualification more attractive and ensuring its future relevance to employers.
  • Awards and designations cater to a variety of student life journeys, from vocation to university students to working adults.
  • By highlighting the redefined role of the accountants, we’re demonstrating that accountancy is a vibrant career.
  • We’re providing opportunities for you to attract more students and enhance your success.

Future changes to ACCA Approved programmes

What will happen to programmes which are accredited for exemptions?

Programmes with current accreditation will be permitted to run till the end of their accreditation period. Existing accredited programmes will automatically be included in our transition plan. Current exemptions will be mapped to the redesigned qualification and visible from the ACCA Exemption Calculator.

When any current accreditation nears its end, we’ll invite the university partner to submit a new application to continue offering exemptions under the new structure. Exemptions will be available from all elements of the Knowledge and Expertise levels (including both the exams and Essential Employability Modules). No exemptions will be available for any of the Strategic Professional exams nor the Ethical, Sustainable Leadership Essential Employability Module.

We will continue to recognise exemptions awarded under current arrangements. In 2027, university partners can apply for an exemption for the Expertise Essential Employability Module,  ‘Digital Tech and Innovation’. We will advise on the application criteria and timelines closer to the time.

Our transition rules ensure that students part-way through their Qualification journey will receive credit for their progress to date and continue their progression on to the redesigned ACCA Qualification. For example, students who have completed Applied Skills level by the transition date, will get credit from all elements of the Knowledge and Expertise levels (including the exams and Essential Employability Modules).  You can use our transition tool to understand exactly what this means for your individual journey.

Use the transition tool

A full update on the exemption policy and transition arrangements will be shared with university partners by July 2026.  

What will happen to ACCA Approved Learning Partner (ALP) programme?

The objective of the Approved Learning Partner (ALP) Programme is to provide formal recognition to partners who deliver high-quality tuition and support to students. The current ALP programme consists of multiple levels – Silver, Gold, and Platinum.  We expect this objective and multi-tier approach to approval to continue as we introduce the future ACCA Qualification.

The launch of the future ACCA Qualification presents an exciting opportunity to refresh and enhance the current ALP Programme, particularly for partners who demonstrate strong engagement with key ACCA support resources such as Educator Hub, Practice Platform, and ACCA Study Hub.

A comprehensive update on the ACCA ALP Programme will be shared by December 2026. 

ACCA's redesign is cutting-edge and forward-thinking, exactly what is needed to develop professional accountants for the future workplace.

Professor Tang Song, China

Deputy Dean, Shanghai University of Finance and Economics

Next steps

Understand what these changes mean for your students

Learn how the changes to the ACCA Qualification will impact your students.

Qualification changes: explained

Learn more about when and how the ACCA Qualification will change.