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The Future ACCA Qualification

ACCA is updating its qualification to four levels: Foundations, Knowledge, Expertise and Strategic Professional, with new exams, essential employability modules, awards and designations. Foundations and Knowledge start from July 2027, and Expertise and Strategic Professional from September 2027.

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4Qualification Levels
July 2027Foundations & Knowledge Start
Sept 2027Expertise & Strategic Professional Start
36 MonthsWorkplace Experience
ACCA QUALIFICATION

Future ACCA Qualification

ACCA's updated structure, with levels starting from July and September 2027

01

Levels, Exams and Awards

SOURCE · ACCA
LevelExamsEssential employability moduleAwards and designations
FoundationsFrom July 2027
  • F1 Accounts Preparation
  • F2 Management Information and Costing
  • F3 Decision Making with Data
Enterprise and Entrepreneurship
Diploma
KnowledgeFrom July 2027
  • K1 Financial Accounting
  • K2 Management Accounting
  • K3 Business Law
Responsible Business Management
Higher DiplomaCAT
ExpertiseFrom September 2027
  • E1 Taxation
  • E2 Financial Reporting
  • E3 Audit, Risk and Control
  • E4 Finance and Investment
  • E5 Performance with Data Analysis
Digital Tech and Innovation
Advanced DiplomaBSc
Strategic ProfessionalFrom September 2027
  • S1 Business and Sustainability Reporting
  • S2 Strategic Business Leader
  • Plus one option (see below)
Ethical, Sustainable Leadership
ACCAMSc
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Note: For more information, and to see how the change applies to you, go through ACCA's Future ACCA Qualification transition tool.

02

Strategic Professional: Select One Option

FROM SEPTEMBER 2027

Along with S1 Business and Sustainability Reporting and S2 Strategic Business Leader

01Audit and Assurance ProfessionalSAA
02Corporate Finance ProfessionalSCF
03Taxation Advisory ProfessionalSTA
04Data Science ProfessionalSDS
05Performance and Insights ProfessionalSPI
03

Practical Experience

Required alongside the exams

Workplace experience36 months
Alongside your experiencePerformance objectives
OPTIONAL EMPLOYABILITY MODULES

Build Extra Skills

ACCA's current vision, with stackable credentials for completing selected modules

04

Optional Modules

DETAILS TBC

Skills and effectiveness

  • Entrepreneurship
  • Communications and Story Telling
  • Personal Effectiveness and Leadership
  • Resilience and Effectiveness

Cloud Accounting

  • Cloud Accounting (Xero / Sage etc)
  • Technology in Business
  • Python

Cert. FinTech

  • Data Analytics Foundation
  • PowerBI
  • AI in Accounting
i

Note: ACCA has marked these modules as its current vision, with details still to be confirmed. Check the Future ACCA Qualification transition tool for the latest.

PLAN YOUR ACCA JOURNEY

Talk to a counsellor about the new ACCA structure

Not sure where you fit in the new qualification? Our counsellor will explain the levels, exams and the best way to start.

What you will get

  • The four levels and exams explained
  • The right starting point for you
  • How the new structure affects your studies
Free counselling · No obligation
ACCA FAQs

Questions about the new ACCA qualification

What is changing in the ACCA qualification?

ACCA is moving to a qualification with four levels: Foundations, Knowledge, Expertise and Strategic Professional. Each level has its own exams, an essential employability module, and awards and designations, and the route still includes 36 months' workplace experience with performance objectives.

When do the new ACCA levels start?

In ACCA's published structure, the Foundations and Knowledge levels start from July 2027, and the Expertise and Strategic Professional levels start from September 2027.

Which exams are in each level of the new ACCA structure?

Foundations: F1 Accounts Preparation, F2 Management Information and Costing, F3 Decision Making with Data. Knowledge: K1 Financial Accounting, K2 Management Accounting, K3 Business Law. Expertise: E1 Taxation, E2 Financial Reporting, E3 Audit, Risk and Control, E4 Finance and Investment, E5 Performance with Data Analysis. Strategic Professional: S1 Business and Sustainability Reporting, S2 Strategic Business Leader, plus one option from SAA, SCF, STA, SDS or SPI.

What awards and designations do I earn at each level?

Foundations leads to a Diploma. Knowledge leads to a Higher Diploma and CAT. Expertise leads to an Advanced Diploma and a BSc. Strategic Professional leads to the ACCA designation and an MSc.

What practical experience does ACCA require?

The structure shows 36 months' workplace experience together with performance objectives.

What are the optional employability modules?

ACCA's current vision lists optional modules such as Entrepreneurship, Communications and Story Telling, Personal Effectiveness and Leadership, Resilience and Effectiveness, Cloud Accounting, Technology in Business, Python, Data Analytics Foundation, PowerBI and AI in Accounting, with stackable credentials for completing selected modules. ACCA has marked these details as to be confirmed.

Where can I check how the change applies to me?

Use ACCA's Future ACCA Qualification transition tool at https://www.accaglobal.com/future-acca-qualification-transition-tool.html. It is ACCA's own tool for understanding how the change affects your studies.

Can Simandhar guide me on the new ACCA structure?

Yes. Fill in the form on this page and a Simandhar counsellor will walk you through the ACCA qualification and the right starting point for you.