Walkthrough of the New ACCA 2027 structure, Old Versus New, with a visual comparison

No, and this is the first thing Finplan Edu wants students to understand. The structure is changing, but the core of ACCA is still finance and accounts. Right now there are 13 exams, and that number will reduce to 11. Whether you become an ACCA member before or after the change, you are still an expert in finance and accounts. The body is not doing this to make the qualification harder. The aim is to keep ACCA members relevant in the job market, and you can read the official overview on the ACCA Global future qualification page.

Here is what stays steady through the change:

•    ACCA remains a finance and accounting qualification, so your path as an accountant, auditor or finance professional does not change.

•    Members who qualify before or after the new structure carry the same expertise in finance and accounts.

•    The ethics module, EPSM, stays and must still be cleared to complete your PER and become a member.

•    The 36 month work experience requirement still applies to every student, with a new option to shorten it.

•    Exams stay demanding, because the qualification only holds its value when few people clear them.

Let sum up the ACCA exam structure change in three points. At the knowledge level, the first paper, Business and Technology (BT), goes away, so the ACCA BT exam is removed. The professional level drops from four exams to three. Students still take two essential papers, but they now take only one optional paper instead of two. A new optional paper on data science is also added to the list. Today students choose two out of four options: Audit, Tax, Financial Management and Performance Management.

The new ACCA syllabus 2027 starts in June 2027. Some changes also arrive in July and September, but we says students should simply think of it as June 2027. The biggest worry is losing progress, and the answer is no. Every paper you have passed will count, and you will move into the new structure. For a student midway through the qualification, it makes no practical difference. You can check your own position with the ACCA transition tool.|

A few points to keep in mind about the transition:

•    Passed papers carry over, so nothing you have already cleared is wasted.

•    If you take a break for family or personal reasons, you resume wherever you left off.

•    June 2027 is the date that matters most, even though a few updates land in July and September.

•    Your plan depends on how many papers you clear before September 2027, so the order of your papers matters.

•    The change is meant to keep members relevant, so it is not designed to penalise current students.

Example: You Clear SBL, SBR and One Optional Paper Before September 2027

Under the current rules, you would need a fourth professional paper. If you have cleared three by September 2027, you are done with exams. You only need to complete the Essential Employability Module, which is not an exam. We call this one of the most useful changes for students close to the finish line. It is a good reason to think carefully about when you sit your third professional paper.

Right now ACCA has only the ethics module, EPSM. It is online and self-paced, you can take it any time, and you must clear it to complete your PER. In the new structure, an Essential Employability Module (EEM) is added after each level. You need these modules to complete the qualification. We say they cost more than the current EPSM, so that part of your spend goes up. You save on the paper that is removed, so the net cost stays about the same. On time, you might save one quarter at most, and only if you no longer need that final paper.

Many students at the knowledge level can skip BT, and most are thinking about it because BT will not count in the new qualification. It is a fair question, since nobody wants to spend time and money on a paper that will lapse. Finplan Edu explains the catch with an example. Say you clear FA and MA, skip BT and move to the skills level. When the new qualification starts, you should ideally be done with the knowledge level, but because you skipped BT you must take the knowledge level EEM. That module is more expensive and more time consuming than BT. We were asked directly whether this advice is driven by business, and we explained our reasoning openly: take BT, because trainers know how to clear it and the new module is untested.

Our reasons for taking BT, in short:

•    BT takes about one and a half months to study and clear, which is a small investment.

•    If you finish BT, then FA and MA, then move to the skills level, you will not need the knowledge level EEM.

•    The EEM costs more and takes more time than BT, so skipping can end up costing you more.

•    Tutors already know how to prepare students for BT, while the new module has no track record yet.

•    Choosing the known path lowers the risk of surprises during the transition.

Finplan Edu does not want students to treat ethics as a side topic, because it will come back to bite you. The EPSM module remains, and papers like SBR and FR will give more marks to ethics. That means you will need to show more ethical understanding in exams than before. In his words, ethics is increasing, not decreasing, even with AI in the picture. On work experience, the 36 month requirement still stands for the ACCA PER requirement change. Beyond the EEMs, you can take four more optional modules. If you complete them, you can finish your work experience in 30 months instead of 36. For more on practical experience, browse the Finplan Edu blog.

Our advice is clear: do not wait. The only time to wait is around March or April 2027, and then only until June or July. With October already here, waiting would push your start by almost a year. In one year you can comfortably complete four to six ACCA exams, which is almost half the qualification. We pushes students to do college, ACCA and work together, and working professionals should sit as many exams as they can fit in. The value comes after you complete the qualification, and completing it is in your control.

Here is how to act on that advice:

•    If you have not started yet, register now instead of waiting for the new structure.

•    If you are at the knowledge level, think carefully about BT before you decide to skip it.

•    If you are close to finishing the professional level, check whether three papers by September 2027 will be enough.

•    If you work full time, aim for as many exams per sitting as you can realistically handle.

•    If you want guided study, compare ACCA online courses and online learning ACCA options, or look at ACCA coaching in Mumbai if you prefer classroom study.

Will I lose my ACCA exam credits after the change?

No. Papers you have passed will all count, and you will move to the new structure. For a student, it makes no difference.

Is ACCA getting easier with fewer papers?

Slightly, if you only count the number of exams. Each paper stays as difficult, if not more, because the qualification must keep its value in the market.

How does the 30-month work experience option work?

You still need 36 months by default. If you complete four optional modules beyond the EEMs, you can finish in 30 months, which is six months less.

What is an Essential Employability Module?

It is a module added after each level, like today's EPSM. You need it to complete the qualification, and it costs more than EPSM.

What is the new data science optional paper?

It is a new option added to Audit, Tax, Financial Management and Performance Management. You choose one optional paper instead of two.

What if I take a career break?

You resume wherever you left off. A break for family reasons does not cost you progress.

Does ethics still matter with AI?

Yes. EPSM stays, and SBR and FR will give more marks to ethics, so you need stronger ethical understanding in exams.

Should I start ACCA now or wait?

Start now. The only time to wait is around March or April 2027, and then only for one to three months. For more details read FAQs on the future ACCA Qualification.

Finplan Edu offers online and offline ACCA classes in Mumbai and Thane, and online classes for students in Chennai, Pune, Delhi, Bangalore, Hyderabad, Jaipur, Kerala, Ahmedabad and Kolkata, with an office in Surat. Visit finplanindia.com to talk to a counsellor about your papers and the June 2027 timeline. You can also email enquiries@finplanindia.com or call 9029007248.

Note: Finplan Edu is a finance education institute in India offering globally recognised certifications and integrated degree programs. Our courses include ACCA, US CMA, ICWIM, the CFMA + iBCom Pathway and a PG Certificate in Investment Banking & Wealth Management. We also offer B.Com International + ACCA, M.Com International + ACCA and PGDM in International Accounting & Finance with ACCA, delivered with partner colleges and universities including SIES, Lala College, Hinduja College, KES BK Shroff College, Jhunjhunwala College, Auro University and Gyan Vihar University. We offer online and offline classes in Mumbai and Thane, and online classes for students in Chennai, Pune, Delhi, Bangalore, Hyderabad, Jaipur, Kerala, Ahmedabad and Kolkata. Finplan Edu has an Authorised Learning Center with an office in Surat.