Applied Skills (6 exams)
- LW Corporate and Business Law
- TX Taxation
- FR Financial Reporting
- AA Audit and Assurance
- FM Financial Management
- PM Performance Management
- EPSM Ethics and Professional Skills Module
The future of ACCA
Current vs 2027 Structure
A level-by-level comparison by Innate Business School. Plan your transition before the June 2027 final sitting.
17 14
exams across all four levels
- Main route: 13 → 11 exams
- Employability modules at every level
- One Strategic Professional option, instead of two
Exams per level
CurrentFrom 2027
Level-by-level: Current vs 2027
Choose a level to see what changes.
Expertise (RQF Level 6)
- E1 Taxation
- E2 Financial Reporting
- E3 Audit, Risk and Control
- E4 Finance and Investment
- E5 Performance with Data Analysis
Module: Digital Tech and Innovation
Strategic Professional Options
Choose 1 of 5 instead of 2 of 4.
Current: choose 2 of 4
- AAA Advanced Audit and Assurance
- AFM Advanced Financial Management
- APM Advanced Performance Management
- ATX Advanced Taxation
From 2027: choose 1 of 5
- SAA Audit and Assurance Professional
- SCF Corporate Finance Professional
- SDS Data Science Professional NEW
- SPI Performance and Insights Professional
- STA Taxation Advisory Professional
SDS Data Science Professional is a brand new option — a signal of where the profession is heading.
Essential Employability Modules (New)
An assessed module at every level, replacing the single EPSM.
Foundations
Enterprise & Entrepreneurship
Diploma in Accounting and Business
Knowledge
Responsible Business Management
Higher Diploma in Accounting and Business
Expertise
Digital Tech and Innovation
Advanced Diploma in Accounting and Business
Strategic Professional
Ethical, Sustainable Leadership
ACCA Qualification (with exams and PER)
Key Dates for Your Planning
Four dates that shape your transition path.
- 1
Early 2027
Essential Employability Modules open
- 2
June 2027
Final sitting of current Applied Skills and Strategic Professional exams
- 3
July 2027
First Foundations and Knowledge exams
- 4
September 2027
First Expertise and Strategic Professional exams
Your transition depends on your individual passes and exemptions. Check ACCA’s official guidance and transition tool for your case.
How IBS Supports Your Transition
A clear plan, with support at every step.
- 1
Transition Planning Call
Map remaining papers to deadlines
- 2
Accelerated Batches
Support for your target sittings
- 3
Urdu/Hindi Support
Native-language study sessions
- 4
Priority Mock Feedback
Personal tutor review
- 5
Direct Tutor WhatsApp
Stay connected with your tutors
Start with the Right Course
Explore IBS courses and take the next step in your study plan.
Loading courses
Frequently Asked Questions
Everything you need to know about the 2027 transition.
Will my current ACCA papers still be valid after the 2027 changes?
Yes. ACCA 2027 transition guidance confirms that passed papers carry over to the new qualification. Applied Knowledge students move to the new Knowledge level, and Applied Skills students move to Strategic Professional. For paper-specific transition details, check ACCA’s official transition tool for your individual case.
What is the last ACCA exam sitting before the 2027 changes?
June 2027 is the final sitting of the current Applied Skills and Strategic Professional exams. After June 2027, remaining papers are sat under the new ACCA 2027 structure, with Expertise and Strategic Professional exams starting September 2027. Foundations and Knowledge level exams under the new structure begin July 2027.
What is the new ACCA SDS Data Science Professional option in 2027?
SDS Data Science Professional is a new Strategic Professional option added in the ACCA 2027 qualification. From 2027, students choose 1 option from 5 (SAA, SCF, SDS, SPI, STA) instead of the current 2 options from 4. SDS is the only entirely new option in the restructure.
How does ACCA 2027 change the Practical Experience Requirement (PER)?
ACCA 2027 reduces the Practical Experience Requirement from 36 months to 30 months of workplace experience. Students can also substitute up to 6 months of PER through the new Optional Modules. The actual impact on your timeline depends on how much PER you have already logged.
What are the new ACCA Essential Employability Modules in 2027?
The ACCA 2027 qualification introduces one Essential Employability Module at every level, replacing the single Ethics and Professional Skills Module (EPSM). The 4 modules are Enterprise and Entrepreneurship (Foundations), Responsible Business Management (Knowledge), Digital Tech and Innovation (Expertise), and Ethical, Sustainable Leadership (Strategic Professional).
When do the new ACCA 2027 exams begin?
The new ACCA 2027 exams begin on four key dates. Early 2027: Essential Employability Modules open. June 2027: final sitting of current Applied Skills and Strategic Professional exams. July 2027: first Foundations and Knowledge exams. September 2027: first Expertise and Strategic Professional exams.
Your Transition Plan Starts Today
Book a free 15-minute call. We’ll help map your remaining papers against June 2027 and give you a sitting-by-sitting plan.
Experience
Students Taught
Alumni
Bilingual Delivery