Future ACCA Qualification: Premiered on 24 Jun 2025

🌍 Why ACCA is redefining accountancy

ACCA’s CEO, Helen Brand, emphasizes that modern accountants must drive sustainable business, social value, and technological transformation. The redesigned qualification reflects these ambitions, blending technical rigor with broader ethical, environmental, and societal perspectives ACCA Global+4EURACTIV PR+4FE News+4.

Across three qualification levels, students will engage with a holistic curriculum that integrates employability modules, AI-enhanced learning, and real-world scenarios. These changes stem from global consultation with members, employers, learning providers, and Gen Z representatives, ensuring relevance to present and future needs. 

Source: https://www.accaglobal.com/content/dam/accarelaunch/ila/ACCA%20Qualification%20Levels%20infographic.pdf

🧩 Structure of the future ACCA Qualification

Foundations Level (for those without entry criteria)

• F1 F2 F3 Exams: Accounts Prep, Management Info & Costing, Decision Making with Data.

• Essential Employability Module: Enterprise & Entrepreneurship.

• Award: Diploma in Accounting and Business YouTube+9ACCA Global+9Scribd+9.

Knowledge Level

• Mandatory Exams:

  • K1 Financial Accounting

  • K2 Management Accounting

  • K3 Business Law

• Module: Responsible Business Management.

• Award: Higher Diploma in Accounting and Business (equivalent to UK RQF Level 4) ScribdFE News+3ACCA Global+3Reddit+3.

• Also offers pathway to Certified Accounting Technician (CAT) certification.

Expertise Level

• Exams: E1–Taxation, E2–Financial Reporting, E3–Audit Risk & Control, E4–Finance & Investment, E5–Performance with Data.

• Module: Digital Tech and Innovation.

• Award: Advanced Diploma in Accounting and Business (UK RQF Level 6)

Strategic Professional Level

• Core Exams:

  • S1 Business & Sustainability Reporting

  • S2 Strategic Business Leader

• One Optional Exam (pick one):

  • SAA Audit & Assurance

  • SCF Corporate Finance

  • SDS Data Science Professional

  • SPI Performance & Insights

• Final Module: Ethical, Sustainable Leadership.

• Award: ACCA Qualification and membership, post completion of Practical Experience Requirement (PER)

🗓️ Timeline & Transition

• Exams and Employability Modules will begin from mid‑2027:

  • Foundations, Knowledge, Expertise exams available July 2027

  • Strategic Professional exams and final module active September 2027 PQ Magazine+5Scribd+5ACCA Global+5.

• Transition tool available now so current students can map their completed exams onto the new structure and plan their path forward without disadvantage in progression or cost FE News+2ACCA Global+2.

• Recognition of prior learning and existing exemptions continues—no student loses value for previously passed exams

🎯 What’s new and why it matters

• Employability Modules embedded at every level build workplace-related skills (sustainability, digital tech, ethics) — some optional modules even count toward six months of the 36-month PER through simulated learning—though this won’t replace real-work objectives for audit roles or practicing certificates ACCA Global+1.

• Awards and designations after each level help students show progress and boost employability before full membership.

• AI-supported learning journeys and digital mentoring provide personalized study support and guidance Scribd+3ACCA Global+3FE News+3FE News+1.

• A fresh Data Science Optional Exam reflects the growing importance of analytics and data-driven decision-making in finance.

• Greater integration of sustainability, ethics, and technology throughout ensures relevance in a volatile global landscape.

✅ Summary

The future ACCA Qualification, officially launched on 24 June 2025, represents a groundbreaking shift in the accounting profession. It introduces a four-tier structure—Foundations, Knowledge, Expertise, and Strategic Professional—each enriched with Essential Employability Modules, AI-powered learning, and digital simulations. These changes aim to develop finance professionals who can lead in areas such as sustainability, technology integration, ethical governance, and data-driven decision-making.

By embedding data science, digital innovation, and responsible business leadership into the curriculum, ACCA ensures its members remain competitive in an era shaped by automation and global sustainability priorities. Starting mid-2027, the new exams and modules will become live, supported by a transition pathway for current students.

Find out more about the detail of the changes at: https://www.accaglobal.com/gb/en/campaigns/accountancy-redefined/future-acca-qualification.html

Overview of why we’re making these changes: https://www.accaglobal.com/gb/en/campaigns/accountancy-redefined.html

Find out the existing ACCA Qualifications (to see the different): https://blog.fame.edu.my/3-requirements-to-be-awarded-acca-membership/

ACCA Transition Tool (for ACCA Student): https://www.accaglobal.com/future-acca-qualification-transition-tool.html