Quick answer
ACCA is introducing a redesigned qualification in 2027. Knowledge level exams start in July 2027, Expertise and Strategic Professional exams start in September 2027, and June 2027 is the final sitting for current Applied Skills and Strategic Professional exams. ACCA says existing achievements will be recognised, so check its transition guidance before you plan your exams.
The new structure
Students who meet the minimum entry requirements start at Knowledge, which makes 11 exams before any exemptions. Foundations is an extra entry route, so it isn't required of everyone.
| Level | Exams | First exams |
|---|---|---|
| Foundations (entry route for those who don't meet entry requirements) | 3 | July 2027 |
| Knowledge | 3 | July 2027 |
| Expertise | 5 | September 2027 |
| Strategic Professional | 3 | September 2027 |
What else is new
- An Essential Employability Module at each stage, which replaces the current approach to ethics and professional skills
- A Data Science option at Strategic Professional level
- One Options exam at Strategic Professional level instead of two
- Foundations and Knowledge exams available on demand
- The practical experience requirement stays at 36 months, plus performance objectives
Key dates
| Date | What happens |
|---|---|
| June 2027 | Final sitting of current Applied Skills and Strategic Professional exams |
| July 2027 | Foundations and Knowledge exams begin, and Essential Employability Modules become available |
| May to August 2027 | Entry period for the first September session |
| September 2027 | First Expertise and Strategic Professional session |
| October 2027 | Results for the first September session |
What current students should do
- Read ACCA's transition guidance for your exact stage.
- List the exams you can realistically finish by June 2027.
- Check how each passed exam or exemption will carry across.
- Find out which new modules you may need. ACCA says module prices will be confirmed in January 2027.
- Don't rely on summaries, including this one, for deadlines. ACCA's own pages are the final word.
Related courseAAT Accounting QualificationsShould you start now or wait?
There's no single right answer. ACCA says students won't be disadvantaged in progression or in the cost to complete. If you're ready now and can plan your first exams, waiting may simply delay your progress. If you can't start until mid-2027, you may begin on the new structure instead. A tutor can help you map your own route.
How some current exams carry across
These are examples from ACCA's guidance. Always check your own MyACCA record, because your position depends on the exams and exemptions you hold.
| Current paper | New credit |
|---|---|
| FA | K1 Financial Accounting |
| MA | K2 Management Accounting |
| LW | K3 Business Law |
| BT | Responsible Business Management module |
Why ACCA is making these changes
ACCA says the redesign reflects a wider role for accountants, combining technical skills with ethics, sustainability and technology. The Employability Modules are simulated work experiences, designed to build professional skills alongside exams.
Who needs to act now
- Students close to finishing Applied Skills
- Students who need the Ethics and Professional Skills Module
- Students relying on old diploma awards
- Anyone with conditional exemptions
Frequently asked questions
When do the ACCA changes start?
Foundations and Knowledge exams begin in July 2027. Expertise and Strategic Professional exams begin in September 2027.
Will I lose the ACCA exams I've already passed?
ACCA says existing achievements will be recognised and that students won't be disadvantaged. Check its transition guidance to see how your exams carry across.
How many ACCA exams will there be after 2027?
Students who start at Knowledge have 11 exams before any exemptions: 3 at Knowledge, 5 at Expertise and 3 at Strategic Professional. The Foundations entry route adds 3 more.
Sources
Checked on 1 Nov 2026. Rules can change, so check the latest version with each source.
Written by Career AxisWe train people for accounting and finance careers, so we're open about that when we mention our own courses. This guide is general information, not legal or financial advice.