Key takeaways
- ACCA's redesigned qualification starts in July 2027 for Foundations and Knowledge exams and in September 2027 for Expertise and Strategic Professional exams.
- June 2027 is the final sitting of the current Applied Skills and Strategic Professional exams.
- ACCA says students keep their progress: passed exams earn credit for the equivalent new exam, so TX becomes E1 and SBL becomes S2, for example.
- From September 2027 students need one Options exam at Strategic Professional, not two.
- The Ethics and Professional Skills Module (EPSM) ends; complete it by mid-July 2027 to avoid the longer, chargeable Ethical, Sustainable Leadership module.
- A direct entrant at Knowledge level faces 11 exams under the new structure, compared with 13 today.
- The Practical Experience Requirement stays at 36 months of supervised experience in 2027.
ACCA is replacing its current exam structure with a redesigned qualification in 2027. The last sitting of the current Applied Skills and Strategic Professional exams is June 2027, and the new Expertise and Strategic Professional exams are first sat in September 2027. ACCA says no student loses progress: passed exams carry over as credit for their new equivalents.
When does the new ACCA qualification start?
The new qualification starts in two stages in 2027, according to ACCA’s transition timeline, last updated 2 October 2026.
| Date | What happens |
|---|---|
| January 2027 | Prices for the chargeable new modules confirmed |
| May 2027 | Entry opens for the September 2027 session |
| June 2027 | Final sitting of current Applied Skills and Strategic Professional exams |
| Mid-July 2027 | Deadline for FA, MA, BT, FiP and EPSM (exact dates to be confirmed) |
| July 2027 | New Foundations and Knowledge exams available on demand |
| August 2027 | Entry closes for the September 2027 session |
| September 2027 | First sitting of new Expertise and Strategic Professional exams |
| October 2027 | Results for the September 2027 session |
The December 2026 and March 2027 sessions run as normal. Late entry for December 2026 closes on 9 November 2026, and March 2027 entry opens on 10 November 2026.
What does the new structure look like?
The redesigned qualification has three levels, Knowledge, Expertise and Strategic Professional, with an optional Foundations level for students who do not meet the entry requirements. Each level pairs exams with an Essential Employability Module (EEM) and leads to its own award.
- Knowledge: K1 Financial Accounting, K2 Management Accounting, K3 Business Law, plus the Responsible Business Management EEM. Award: Higher Diploma in Accounting and Business (RQF Level 4).
- Expertise: E1 Taxation, E2 Financial Reporting, E3 Audit, Risk and Control, E4 Finance and Investment, E5 Performance with Data Analysis, plus the Digital Tech and Innovation EEM. Award: Advanced Diploma (RQF Level 6).
- Strategic Professional: S1 Business and Sustainability Reporting, S2 Strategic Business Leader, one Options exam, plus the Ethical, Sustainable Leadership EEM. Leads to membership with the Practical Experience Requirement.
A student entering at Knowledge sits 11 exams, compared with 13 today. The Options exams are SAA Audit and Assurance, SCF Corporate Finance, STA Taxation Advisory, SPI Performance and Insights, and a new SDS Data Science Professional.
How do my passed exams carry over?
Each passed exam gives credit for its equivalent in the new structure, as set out in ACCA’s student transition guidance.
| Current exam | New exam |
|---|---|
| FA, MA | K1, K2 |
| LW Corporate and Business Law | K3 Business Law |
| TX, FR, AA | E1, E2, E3 |
| FM, PM | E4, E5 |
| SBR, SBL | S1, S2 |
| AAA, AFM, ATX, APM | SAA, SCF, STA, SPI |
Two current elements have no exam equivalent. BT Business and Technology maps to the Responsible Business Management EEM, and the full Applied Skills level, including LW, removes the need for the Digital Tech and Innovation EEM. ACCA’s transition tool shows how your own passes map across.
Which applies to you?
Your best move depends on where you are now.
- If you have one or two Applied Skills exams left: aim to pass them by June 2027. Otherwise you will need the Digital Tech and Innovation EEM, which ACCA estimates at about 100 hours and is chargeable.
- If you have not passed BT: pass it by mid-July 2027, or you will take the Responsible Business Management EEM (about 60 hours, chargeable).
- If you still need LW: it is on demand until July 2027. After that, sit K3 before or alongside your first Expertise exams.
- If you have passed both Essentials and one Option: from September 2027 that may be enough for the Strategic Professional Certificate, provided you also have EPSM or the new ethics module.
- If you have not done EPSM: complete it by mid-July 2027. It takes about 20 hours and costs about £83, compared with about 70 hours for the Ethical, Sustainable Leadership EEM.
What stays the same?
The Practical Experience Requirement does not change in 2027: you still need 36 months of supervised experience and the Performance Objectives. The seven-year limit for passing Strategic Professional exams also stays. ACCA plans to let some Optional Employability Modules count for up to six months of experience later, but not from September 2027, and it says simulated experience will not count towards the UK audit qualification or practising certificates.
What is not yet known
ACCA has not published the fees for the new modules; it says prices will be confirmed in January 2027 and that it intends “no disadvantage” in total cost. The exact mid-July 2027 deadlines are still to be confirmed. Check the ACCA FAQs before you book.
What to do now
- Run the transition tool with the passes you expect by June 2027.
- Plan your remaining exams for December 2026, March 2027 and June 2027.
- Finish EPSM and any BT or LW gap before mid-July 2027.
- Keep logging your experience in your PER record.
- Employers: check training budgets and study leave for the extra modules some staff will need.
For background, see our ACCA qualification guide, the ACCA September 2026 pass rates, ACA vs ACCA and how long it takes to qualify.
Frequently asked questions
When is the last sitting of the current ACCA exams?
June 2027 is the final sitting of the current Applied Skills and Strategic Professional exams. The new Expertise and Strategic Professional exams are first sat in September 2027.
Will I lose my passed ACCA exams in 2027?
No. ACCA says completed elements earn credit where an equivalent remains, so a pass in TX counts as E1 and a pass in SBL counts as S2, for example.
How many Options exams will I need?
One. From September 2027 the Strategic Professional level needs S1, S2 and one Options exam, down from two today.
What happens to the Ethics and Professional Skills Module?
EPSM is not part of the redesigned qualification. If you complete it by mid-July 2027 you get credit for the new Ethical, Sustainable Leadership EEM.
Do the practical experience rules change?
Not in 2027. You still need 36 months of supervised experience and the Performance Objectives to become a member.
How much will the new modules cost?
ACCA has not said yet. It plans to confirm prices for the Essential Employability Modules in January 2027.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 6 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.