INTRODUCTION:
ACCA in Malaysia is one of the most current qualifications in accounting and finance that prioritizes adaptability when it comes to industry trends or regulatory changes, etc. This quality of the qualification contributes much to the success and demand of the ACCA-qualified accountants in the practical world. Hence, to remain current and well-updated, ACCA keeps on updating its curriculum by integrating in-trend financial skills, techniques, and technical advancements in the syllabus. This way, the content of the ACCA curriculum always aligns perfectly with the modernized financial industry.
In recent years, the landscapes of financial sectors all around the world have changed significantly; hence, to keep up with the changes and ensure the qualification is not outdated, ACCA Global has made some changes in the new curriculum. This news has created chaos amongst students as they are worried about what ACCA 2026 will affect them and what the possible updates are. To address all their queries, we have jotted down this blog; read it till the end to find all your answers.
ONGOING CURRICULUM UPDATES ACCA 2026:
The curriculum of ACCA 2026 is not expected to have any major changes or updates, as the recommended curriculum changes are said to be implemented by 2027. However, in the annual academic year of ACCA 2026, several papers will have certain minor changes; especially, the exam of Financial Reporting (FR) will be updated. In the coming academic year, the Financial Reporting exam will also integrate IFRS 18 and replace the older standards; this is going to be the major addition to the Financial Reporting syllabus. Know that this change was even followed in 2025’s curriculum as well, yet not many students have guidance about it, as it is a recent update.
MAJOR STRUCTURAL REDESIGN OF ACCA IN MALAYSIA:
This will be a major change that will be fully implemented in 2027; however, during the academic year of ACCA 2026, students will get educated about this major structural redesign. Awareness is essential for students beforehand, as they will have to adapt to this academic change and plan for their new learning experience accordingly. Below are some of the top changes that students of ACCA in Malaysia will witness in 2027.
1: QUALIFICATION LEVELS:
The academic levels of ACCA in Malaysia are expected to be changed by 2027, as there will be an added level; previously, the ACCA qualification, consisting of three levels, will now be updated to have four qualification levels. The first level will be known as the foundations level, the second one will be the knowledge level, the third one will be the expertise level, and the fourth will be the Strategic Professional level. The name of the now known Applied skills level will be changed to the “Expertise level’; other than that, the number of exams included in this level will reduce from 6 to 5.
2: ESSENTIAL EMPLOYABILITY MODULES AT EVERY LEVEL:
The new update of ACCA in Malaysia is expected to replace the ethics modules (EPSM) with employability modules that will focus not only on ethical skills but also on polishing students’ leadership, sustainability, and technology expertise essential to sustain the complex financial practical world.
3: EXAM FORMAT AND PROGRESSION:
The sequence offered by ACCA Global is highly recommended to be followed as it is; however, it is not a condition. The students of ACCA in Malaysia are required to complete the exams of each academic level, along with the employability module, and then progress to the next level.
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4: STRATEGIC PROFESSIONAL LEVEL:
In the academic year of ACCA 2026, students will get awareness about the major changes made in the academic level of Strategic Professional; according to the updated curriculum, this level will have only two mandatory and one optional exam, along with an essential employability module. In this new academic design of ACCA in Malaysia, the number of exams has been reduced, making it easier for students who find the qualification a bit too comprehensive to achieve success.
THREE KEY CHANGES IN THE CURRICULUM OF ACCA IN MALAYSIA: AN OVERVIEW
The major changes that students of Malaysia will be offered awareness about are as follows:
- New Updates in the syllabus, just like the addition of IFRS 18 in the financial reporting syllabus.
- Another evident change is the renamed academic level of skills, now known as expertise, and reducing exams from this level from 6 to 5.
- Apart from that, there will be an additional module replacing EPSM modules with the employability module.
- Lastly, the optional papers from the strategic professional level will be reduced from two to only one.
Know that according to the syllabus of ACCA 2026, these changes are not integrated yet; however, awareness for students’ knowledge will start from this year.
CONCLUSION:
The qualification of ACCA in Malaysia has been popular for its efforts to keep the curriculum well-updated to meet the needs of the industry; in recent years, the dynamics of financial sectors have changed as new regulations and technical advancements have taken place. Therefore, to keep up with ACCA in Malaysia brought forward some updates that will be implemented from 2027; nonetheless, the awareness amongst students for these changes will start from the academic year of ACCA 2026.
FREQUENTLY ASKED QUESTIONS:
Q1: What should students focus on during this academic year of ACCA 2026-2027?
Answer: Students should keep themselves up-to-date with all the changes or amendments, plan their optional exam by structuring an effective plan, use official ACCA resources to keep up with any other minor changes, and also focus on 2027’s structure.
Q2: What are the benefits of such academic upgrades of ACCA in Malaysia?
Answer: These upgrades help students to keep up with the industry changes and stay relevant to the modern finance industry, enhancing their professional worth and demand.
