ACCA New Syllabus 2025: What’s Changing

If you’ve been hearing about the acca new syllabus and wondering what it means for your study plan, here’s the bottom line: ACCA has unveiled a redesigned qualification with new levels, new modules, and a sharper focus on employability, sustainability, AI and technology. The big switch doesn’t happen overnight, the full rollout starts in 2027, but 2025 is when guidance, timelines, and prep resources begin appearing. Think of 2025 as your “preview and plan” year for the new syllabus changes in ACCA.

First Things First: What’s Changing?

Three levels + employability modules + practical experience.
The redesigned structure is built around:

1. Exams across new levels,
   
2. Essential Employability Modules (EEMs) integrated at every level, and
   
3. Practical Experience Requirement (PER)—with added flexibility. ACCA is also introducing numbered exams to suggest a smart order of study and is weaving sustainability, AI and tech themes throughout. That’s the core of the acca new syllabus 2025 conversation.
   

The New Levels 

• Foundations (gateway if you don’t meet entry criteria)
  F1 Accounts Preparation, F2 Management Information & Costing, F3 Decision Making with Data
  
  • EEM: Enterprise & Entrepreneurship. On completion, you earn a Diploma in Accounting and Business. Foundations exams are set to be available from July 2027.
    
• Knowledge (starting point if you meet entry criteria; Foundations grads join here)
  K1 Financial Accounting, K2 Management Accounting, K3 Business Law
  
  • EEM: Responsible Business Management. Finish this level to get the Higher Diploma in Accounting and Business. Knowledge exams are slated for July 2027 (on-demand).
    
• Expertise
  E1 Taxation, E2 Financial Reporting, E3 Audit, Risk & Control, E4 Finance & Investment, E5 Performance with Data Analysis
  
  • EEM: Digital Tech & Innovation. First session-based exams open in September 2027. Completing the level earns you the Advanced Diploma in Accounting and Business.
    
• Strategic Professional
  Core: S1 Business & Sustainability Reporting, S2 Strategic Business Leader
  Options (choose one): SAA Audit & Assurance Professional, SCF Corporate Finance Professional, SDS Data Science Professional, SPI Performance & Insights Professional, STA Taxation Advisory Professional
  
  • EEM: Ethical, Sustainable Leadership. Exams begin September 2027. Complete this level plus PER to become an ACCA member. 

Note the new Data Science Professional option at Strategic Professional and the emphasis on performance + data analysis at Expertise, clear signals of where the profession is headed. 

What’s The Actual Timeline?

Here are the milestones that matter if you’re planning around the acca new syllabus 2025:

• 2025: ACCA releases guidance packs, “Ask ACCA” webinars, and transition resources so you can see how your current or future studies map to the redesign.
  
• June 2027: Final sitting of current Applied Skills and Strategic Professional exams. After this, everyone transitions to the redesigned pathway.
  
• July 2027: First chance to sit Foundations and Knowledge exams (on-demand).
  
• September 2027: First Expertise and Strategic Professional exam session; results later in 2027. 

ACCA has also confirmed the redesign officially launches mid-2027; 2025 is the year you start seeing the roadmap, specimen materials, and support.

New: Essential Employability Modules (EEMs)

At each level you’ll complete a short, interactive Essential Employability Module, for example Responsible Business Management at Knowledge and Ethical, Sustainable Leadership at Strategic Professional. ACCA will also offer Optional Employability Modules (for students, affiliates, and even members) to deepen skills. There will be fees for both Essential and Optional modules; details to follow. 

Practical Experience gets more flexible

You still need 36 months of relevant experience (PER) plus performance objectives. What’s new is that certain Optional Employability Modules can contribute up to six months of simulated experiential learning toward that 36-month total (note: this simulated experience won’t count for the UK audit qualification or practising certificates). This makes the path more flexible if you’re between roles or switching.

Awards and Designations as You Progress

Instead of waiting until the end to show progress, you’ll earn stackable awards: the Diploma (Foundations), Higher Diploma (Knowledge) and Advanced Diploma (Expertise). These credentials help you signal milestones to employers during your journey. 

“But I’m already studying—how will I transition?”

ACCA has a dedicated Transition Tool where you input what you’ve passed and see exactly how it carries across. If you’re planning papers in 2025–2026, use that tool and the timeline to choose sittings with confidence. 

Why this redesign is good news (in plain English)

• Closer to real work. EEMs and case-style assessments are designed around business outcomes, not just theory.
  
• Future skills built-in. AI, data, and sustainability are embedded across levels, not tacked on at the end.
  
• Clearer milestones. Diplomas along the way make your CV stronger while you study.
  
• Global-ready. The new options (like Data Science Professional) and Business & Sustainability Reporting reflect what employers want in 2025 and beyond.
  

What to do now if you’re comparing “old” vs “new”

1. If you’re about to start (2025–2026):
   Don’t wait. Begin with the current structure; your passes will transition. Use the Transition Tool to plan a sensible sequence.
   
2. If you’re mid-journey:
   Aim to clear as much as you can by June 2027 (the final sitting of the current structure). Then slide into the new scheme where it benefits you most (for example, options that fit your career goal).
   
3. If you’re starting later (late 2026–2027):
   Expect to begin directly on the redesigned pathway. Keep an eye on ACCA’s guidance packs and specimen exams as they publish through 2025–2026.
   

FAQs Related To ACCA New Syllabus

• Is the “acca new syllabus 2025” live in 2025?
  No. 2025 is for announcements, guidance and prep; first exams under the redesign happen in 2027.
  
• Will the new syllabus changes in ACCA affect exemptions?
  ACCA says prior learning will continue to be recognised; more details are coming. Check official pages and the Transition Tool for your case.
  
• What about PER?
  Still 36 months, but with up to six months credited through simulated experiential learning via specific optional modules (not valid for UK audit/practice certificates).
  
• Where can I see everything in one place?
  ACCA’s “Future Qualification” hub, the official timeline, the FAQ on employability modules, and the news release are your authoritative sources.

The “ACCA new syllabus 2025” chatter really means this: the 2027 redesign is locked in, and 2025–2026 is your window to plan smart. If you’d like help, SOE Global can map your current progress to the new structure, check exemptions, and build a paper-by-paper plan, whether you continue under the current pathway or transition into the new levels and Employability Modules. With live + recorded classes, exam-style mocks, and mentor support, we’ll simplify your timeline (including PER planning) so you focus on learning, not logistics. Ready to set your sequence and start strong? We’ll walk you through it.