The ACCA 2027 redesign replaces the current 13-exam qualification with a leaner 11-exam structure from September 2027, and every current student transfers across with full credit for exams already passed. The levels get new names, the final level drops from two options exams to one, and a new Data Science Professional exam joins the choices. Nothing you have passed is wasted, and nothing needs to be repeated. However, what does change is the smart order in which to sit your remaining exams between now and the final old-structure sittings in June 2027.
This guide maps every old exam to its new credit, sets out the key dates, and gives a clear decision plan for wherever you are in the qualification right now.
ACCA 2027 Redesign: The Short Version
The ACCA 2027 redesign cuts the qualification from 13 exams to 11, renames the levels Knowledge, Expertise and Strategic Professional, and reduces final-level options from two exams to one. Current students keep full credit for every exam passed and will not repeat equivalent subjects.
Three changes matter most. First, ACCA has rebuilt the levels around how accountants actually progress at work: Knowledge covers the core accounting foundations, Expertise covers the five applied technical subjects, and Strategic Professional covers leadership, reporting and one specialist option. Second, every level now carries an Essential Employability Module with simulated workplace tasks, covering areas such as digital technology, ethics, sustainability and business management. Third, ACCA has published a full transition map, so you can check exactly where you stand instead of guessing. You can see your personal mapping in the official ACCA transition guidance and Transition Tool, and this guide walks through the same tables in plain language. To plan around the dates, turn them into a week-by-week schedule with the free study timetable generator.
If you are new to ACCA and want the full picture of the current qualification first, start with our ACCA Qualification Explained guide, then come back here for the redesign.
Old vs New ACCA: 13 Exams Become 11
| Feature | Current qualification | Redesigned qualification (from September 2027) |
|---|---|---|
| Total exams | 13 | 11 |
| Level 1 | Applied Knowledge: BT, MA, FA (3 exams) | Knowledge: K1, K2, K3 (3 exams) |
| Level 2 | Applied Skills: LW, PM, TX, FR, AA, FM (6 exams) | Expertise: E1 to E5 (5 exams) |
| Level 3 | Strategic Professional: SBL, SBR plus 2 options (4 exams) | Strategic Professional: S1, S2 plus 1 option (3 exams) |
| Options exams required | 2 of AAA, AFM, APM, ATX | 1 of SAA, SCF, STA, SDS, SPI |
| Ethics requirement | Ethics and Professional Skills Module (EPSM) | Ethical, Sustainable Leadership Essential Employability Module |
| Employability modules | None | One Essential Employability Module at each level |
| Level awards | Diploma and Advanced Diploma | Diploma, Higher Diploma, Advanced Diploma, then the ACCA Qualification |
| Practical experience | PER: 36 months plus performance objectives | PER: unchanged in 2027 |
The two-exam saving comes from two places. First, BT stops being an exam in its own right: a BT pass instead earns credit for the Responsible Business Management module, so one exam disappears from the count. Second, at the top level, candidates choose one options exam instead of two. The LW move does not change the total by itself: LW simply changes level, becoming K3 Business Law inside Knowledge, which is why the middle level holds five Expertise exams instead of six Applied Skills exams while Knowledge still holds three. Meanwhile, the essentials at Strategic Professional, SBR and SBL, carry across as S1 and S2 with new names and a stronger sustainability thread.
ACCA 2027 Redesign Structure, Level by Level
Knowledge level (Higher Diploma in Accounting and Business)
| Code | Exam | Credit comes from |
|---|---|---|
| K1 | Financial Accounting | FA Financial Accounting |
| K2 | Management Accounting | MA Management Accounting |
| K3 | Business Law | LW Corporate and Business Law |
The Knowledge level also includes the Responsible Business Management Essential Employability Module. Passing BT Business and Technology earns credit for this module. Students who have not passed BT but completed the Foundations in Professionalism module also receive credit for the first 12 units of the module. One point, however, catches students out: K3 credit comes from LW, which currently sits in Applied Skills. If you finished Applied Knowledge under the old structure without taking LW, you will still need to take LW to complete the qualification.
Expertise level (Advanced Diploma in Accounting and Business)
| Code | Exam | Credit comes from |
|---|---|---|
| E1 | Taxation | TX Taxation |
| E2 | Financial Reporting | FR Financial Reporting |
| E3 | Audit, Risk and Control | AA Audit and Assurance |
| E4 | Finance and Investment | FM Financial Management |
| E5 | Performance with Data Analysis | PM Performance Management |
The Expertise level, meanwhile, carries the Digital Tech and Innovation Essential Employability Module. Students who completed all Applied Skills exams, including LW, before the transition are not required to take this module. Everyone else, however, should expect to complete it as part of the level.
Strategic Professional level
| Code | Exam | Credit comes from |
|---|---|---|
| S1 | Business and Sustainability Reporting (essential) | SBR Strategic Business Reporting |
| S2 | Strategic Business Leader (essential) | SBL Strategic Business Leader |
| SAA | Audit and Assurance Professional (option) | AAA Advanced Audit and Assurance |
| SCF | Corporate Finance Professional (option) | AFM Advanced Financial Management |
| STA | Taxation Advisory Professional (option) | ATX Advanced Taxation |
| SDS | Data Science Professional (option) | New exam, no previous equivalent |
| SPI | Performance and Insights Professional (option) | APM Advanced Performance Management |
Both essentials are required. After that, you choose one option. Data Science Professional is the only brand-new exam in the structure, and it has no old equivalent, so no one holds credit for it in advance. The level also includes the Ethical, Sustainable Leadership Essential Employability Module, which is required for affiliate status. Likewise, completing EPSM before the transition earns full credit for that module.
Foundations route
Students who do not meet the minimum entry criteria start on the Foundations route and transfer onto the qualification. Completing the Foundations exams and the Enterprise and Entrepreneurship Essential Employability Module earns the Diploma in Accounting and Business. The redesigned Foundations and Knowledge exams are available on demand from July 2027.
ACCA 2027 Redesign Transition Map: What Your Passed Exams Become
The tables below reproduce the official credit map for all three levels, exam by exam.
| Your passed exam (current) | New credit | Level |
|---|---|---|
| FA Financial Accounting | K1 Financial Accounting | Knowledge |
| MA Management Accounting | K2 Management Accounting | Knowledge |
| LW Corporate and Business Law | K3 Business Law | Knowledge |
| BT Business and Technology | Responsible Business Management module credit | Knowledge |
| TX Taxation | E1 Taxation | Expertise |
| FR Financial Reporting | E2 Financial Reporting | Expertise |
| AA Audit and Assurance | E3 Audit, Risk and Control | Expertise |
| FM Financial Management | E4 Finance and Investment | Expertise |
| PM Performance Management | E5 Performance with Data Analysis | Expertise |
| SBR Strategic Business Reporting | S1 Business and Sustainability Reporting | Strategic Professional |
| SBL Strategic Business Leader | S2 Strategic Business Leader | Strategic Professional |
| AAA Advanced Audit and Assurance | SAA Audit and Assurance Professional (your one option) | Strategic Professional |
| AFM Advanced Financial Management | SCF Corporate Finance Professional (your one option) | Strategic Professional |
| ATX Advanced Taxation | STA Taxation Advisory Professional (your one option) | Strategic Professional |
| APM Advanced Performance Management | SPI Performance and Insights Professional (your one option) | Strategic Professional |
| EPSM (module) | Ethical, Sustainable Leadership module credit | Strategic Professional |
Above all, read the options rows carefully. Under the current rules you need two options exams. From September 2027 you need one. A single passed options exam therefore completes the options requirement in the new structure, and it converts into the matching new option. In fact, syllabus documents, specimen exams and answer guides for the future qualification are already published by ACCA, so you can inspect the new papers before you commit to a route.
Exemptions Under the ACCA 2027 Redesign
ACCA will continue to recognise relevant prior learning in the redesigned qualification, and students will still be able to claim exemptions from some parts of it. The detailed exemption policy for the new structure is not final yet: ACCA says it will provide more detail on the policy in the coming months. Until that policy is published, do not assume that an exemption you hold today maps mechanically onto a new code. Exemptions depend on your own qualifications, so check your personal position with ACCA before you plan sittings around an exemption that has not been confirmed for the redesigned qualification.
What Happens to EPSM and PER
EPSM leaves the qualification. The Ethics and Professional Skills Module will not be part of the redesigned qualification. Its role is taken by the Ethical, Sustainable Leadership Essential Employability Module at Strategic Professional level. If you complete EPSM before the transition, you receive credit for that module and will not take the new one. EPSM is not required for the Strategic Professional certificate itself, but the replacement module is required for affiliate status, so the credit matters. Therefore, students who want to complete EPSM must do so by mid-July 2027. ACCA has not yet confirmed the exact final date, so treat mid-2027 as the working deadline and finish earlier if you can.
PER does not change in 2027. Membership still requires a minimum of 36 months of supervised practical experience in a relevant role, plus completion of the performance objectives. One future flexibility is planned but is not part of the September 2027 launch: at a later date, students will be able to count up to six months of PER through selected Optional Employability Modules with simulated experience. ACCA will confirm timings closer to the time, and simulated experience will not replace performance objectives in a real work setting. For that reason, do not build a 2027 plan around the six-month route.
ACCA 2027 Redesign Timeline: The Dates That Matter
| Date | Milestone |
|---|---|
| January 2027 | Updated Study Hub available for Foundations and Knowledge exams |
| March 2027 | Updated Study Hub for Expertise and Strategic Professional exams; Practice Platform updated for all exams |
| May 2027 | Exam entry opens for the September 2027 Expertise and Strategic Professional session |
| June 2027 | Final sitting of the current Applied Skills and Strategic Professional exams |
| Mid-July 2027 | Deadline to complete EPSM for credit (exact date to be confirmed by ACCA) |
| July 2027 | Foundations and Knowledge exams available on demand; Essential Employability Modules available |
| August 2027 | Entry closes for the September 2027 session |
| September 2027 | First sitting of the Expertise and Strategic Professional exams |
| October 2027 | Results released for the September 2027 session |
Two dates drive every decision in the next section. June 2027 is the last chance to sit an Applied Skills or Strategic Professional exam in its current form. New-code Foundations and Knowledge exams run on demand from July 2027, and September 2027 is the first sitting of the Expertise and Strategic Professional exams under the new codes. Ultimately, everything else is preparation around those points.
Your ACCA 2027 Redesign Decision Guide
You have not started yet
To begin with, starting now is not wasted effort. Any exam you pass under the current structure converts into the matching credit in the new one, and the Foundations and Knowledge exams move to on-demand availability from July 2027, which suits the first level well. Follow the normal order at the first level: BT, MA and FA. BT still matters even though it stops being an exam in the new structure, because a BT pass is what earns credit for the Responsible Business Management module at Knowledge level, so do not skip it. FA and MA bank K1 and K2 directly.
LW then banks K3 Business Law, but LW currently sits at Applied Skills level, so you take it as part of the normal level progression after Applied Knowledge, not as a first paper jumped ahead of the queue. Plan for it deliberately rather than forgetting it, because the Knowledge level cannot be completed without K3. Use our ACCA study planner to sequence the papers, and set your timetable with the free study timetable generator.
You are at Applied Knowledge
In particular, your priority is to bank FA and MA, which convert directly into K1 and K2. Do not treat BT as an optional leftover: it stops being an exam in the redesigned qualification, but a BT pass is what earns your Responsible Business Management module credit, and the Knowledge level is not complete without that credit or the Foundations in Professionalism route to the first 12 units.
The trap at this level is LW. It sits in Applied Skills today, so it comes after Applied Knowledge in the normal level progression, but it is the exam that earns K3 Business Law credit, and students who completed Applied Knowledge before the transition still need it. Schedule LW as one of your first Applied Skills papers rather than leaving it as an afterthought, because a missing K3 will hold up your Knowledge level completion.
You are at Applied Skills
Every pass at this level converts one to one into an Expertise credit: TX to E1, FR to E2, AA to E3, FM to E4 and PM to E5. There is no conversion loss, so your decision is about sequencing, not survival. If you can complete all six Applied Skills exams, including LW, before the transition, you also remove the requirement to take the Digital Tech and Innovation module. The June 2027 session is the final sitting in the current format, so students close to finishing the level have a strong reason to push for that session. In contrast, students with several exams left can sit some now and take the rest as Expertise exams from September 2027, using the updated Study Hub content available from March 2027.
You are at Strategic Professional
SBR and SBL convert into S1 and S2, so essentials progress is safe. The big decision is the options pair. Under the new structure you need only one options exam, and a pass in AAA, AFM, APM or ATX becomes that one option. If you have already passed one options exam, you do not need a second one after the transition, and waiting is a legitimate strategy. If you have passed none, compare the current options with the new list before you commit: Data Science Professional (SDS) exists only in the new structure, so candidates who want that option must wait for September 2027.
Finally, two safeguards still apply. Finish EPSM by mid-July 2027 if you want its module credit, and keep the seven-year rule in view: all Strategic Professional exams must be passed within seven years of your first Strategic Professional pass.
Plan Your Transition With the Free Planner
Decisions are easier on paper. Our free two-page ACCA transition planner gives you a checklist of all 13 current exams with the new credit each one earns, the key dates from January 2027 to October 2027, and space to write your own sitting plan. Download the ACCA 2027 transition planner (PDF), mark every exam you have passed, and run the result through the official ACCA Transition Tool to confirm your personal position. Pair it with the weekly study planner to turn the plan into weekly study sessions.
Common Fears, Answered Honestly
“Will I lose the exams I have passed?” No. In fact, ACCA states that existing achievements will be recognised, with full credit for completed exams and no need to repeat equivalent parts of the redesigned qualification.
“Will the redesign cost me more?” ACCA states that students will face no disadvantage in terms of progression or the cost to complete the qualification. The redesign removes two exams from the total, and final-level candidates sit one options exam instead of two.
“Does the seven-year rule still apply?” Yes. Strategic Professional exams must all be passed within seven years of the first Strategic Professional pass. The redesign does not reset that clock, so candidates with older passes should plan sittings against it.
“Should I stop studying until the new structure starts?” No. ACCA encourages students to keep progressing without unnecessary delay. Every pass banks credit, the current syllabuses remain valid study until June 2027, and membership reached sooner carries the career benefits sooner.
Frequently Asked Questions
Will I lose credit for exams I have already passed?
No. ACCA gives full credit for everything you have achieved and you will not repeat any equivalent part of the redesigned qualification. The official Transition Tool shows your personal mapping.
How many exams are in the redesigned ACCA Qualification?
Eleven: three at Knowledge level (K1 to K3), five at Expertise level (E1 to E5), and three at Strategic Professional level (S1, S2 and one options exam). Each level also has an Essential Employability Module.
I have passed one options exam. Do I need a second?
Not under the redesigned structure. From September 2027 only one options exam is required, and your passed option converts into its new equivalent, such as AAA into SAA. A second option becomes a choice, not a requirement.
What happens to EPSM?
EPSM will not be part of the redesigned qualification. Complete it by mid-July 2027 (exact date to be confirmed) and you receive credit for the Ethical, Sustainable Leadership module. Otherwise, you take the new module at Strategic Professional level.
Does the Practical Experience Requirement change?
No. PER is unchanged in 2027: 36 months of supervised experience in a relevant role plus the performance objectives. A future option to count up to six months through selected Optional Employability Modules is planned for a later date, not the September 2027 launch.
When do the new exams start?
The final sittings of the current Applied Skills and Strategic Professional exams are in June 2027. Foundations and Knowledge exams run on demand from July 2027, and the first Expertise and Strategic Professional sitting is September 2027, with results in October 2027.
Next Steps
In short, the ACCA 2027 redesign rewards students who keep moving. Bank the passes that convert cleanly, respect the June 2027 and mid-July 2027 deadlines, and make the one-options-exam decision with your career direction in mind. For the full breakdown of the current qualification, fees structure and pass rates, read our ACCA Qualification Explained pillar guide, and plan each paper with the ACCA study planner.
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Lauren Brooks is a finance professional writing on professional exams, study strategies, and finance careers.
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