Old vs. New ACCA Papers explains the changes coming to the ACCA Qualification in September 2027, when the number of exams will decrease from 13 to 11. If you are already studying ACCA, you may be wondering how your completed exams will transfer to the new structure and which papers you will need to take next.
Most current papers will have an equivalent exam or credit under the revised qualification. However, some requirements will change, including the reduction from two option exams to one and the replacement of Business and Technology (BT) with an employability module.
In this guide, we provide the complete old vs new ACCA papers mapping table and explain how the changes affect students already partway through the qualification.
Quick Answer: When Will the New ACCA Papers Take Effect?
The new ACCA qualification will begin in September 2027 for the Expertise and Strategic Professional exams. Here are the key transition dates:
- June 2027: Last sitting of the current Applied Skills and Strategic Professional exams.
- Mid-July 2027: Expected cut-off for current Applied Knowledge exams, Foundations in Professionalism (FiP), and the Ethics and Professional Skills Module (EPSM). ACCA will confirm the exact dates.
- July 2027: New Foundations and Knowledge exams become available on demand.
- September 2027: First sitting of the new Expertise and Strategic Professional exams.
ACCA will recognise relevant credits for exams you have already passed under the transition arrangements. Check the official ACCA qualification timeline for confirmed dates and updates.
For a broader overview of the redesign, read our guide to the major ACCA changes coming in 2027. This article focuses specifically on mapping the old papers to the new ones.
How Do Old vs. New ACCA Papers Map to the 2027 Structure?
Every current ACCA exam except BT maps to a new exam with a similar name. BT and EPSM map to employability modules instead. The table below provides the complete ACCA old vs. new papers 2027 mapping, showing how current exam papers correspond to the revised qualification structure.
ACCA old vs. new papers 2027, full mapping
| Old paper | New paper or module | New level | Credit rule |
| BT Business and Technology | Responsible Business Management module | Knowledge | Passing BT gives full credit |
| FA Financial Accounting | K1 Financial Accounting | Knowledge | Passing FA gives credit |
| MA Management Accounting | K2 Management Accounting | Knowledge | Passing MA gives credit |
| LW Corporate and Business Law | K3 Business Law | Knowledge | Passing LW gives credit |
| TX Taxation | E1 Taxation | Expertise | Passing TX gives credit |
| FR Financial Reporting | E2 Financial Reporting | Expertise | Passing FR gives credit |
| AA Audit and Assurance | E3 Audit, Risk and Control | Expertise | Passing AA gives credit |
| FM Financial Management | E4 Finance and Investment | Expertise | Passing FM gives credit |
| PM Performance Management | E5 Performance with Data Analysis | Expertise | Passing PM gives credit |
| No old equivalent | Digital Tech and Innovation module | Expertise | Not needed if all Applied Skills, including LW, are passed before transition |
| SBR Strategic Business Reporting | S1 Business and Sustainability Reporting | Strategic Professional | Passing SBR gives credit |
| SBL Strategic Business Leader | S2 Strategic Business Leader | Strategic Professional | Passing SBL gives credit |
| AAA Advanced Audit and Assurance | SAA Audit and Assurance Professional (option) | Strategic Professional | Passing AAA gives credit |
| AFM Advanced Financial Management | SCF Corporate Finance Professional (option) | Strategic Professional | Passing AFM gives credit |
| ATX Advanced Taxation | STA Taxation Advisory Professional (option) | Strategic Professional | Passing ATX gives credit |
| APM Advanced Performance Management | SPI Performance and Insights Professional (option) | Strategic Professional | Passing APM gives credit |
| No old equivalent | SDS Data Science Professional (option) | Strategic Professional | New option, no credit from old papers |
| EPSM Ethics and Professional Skills Module | Ethical, Sustainable Leadership module | Strategic Professional | EPSM must be completed by the cut-off |
What Are the New ACCA Levels From 2027?
The new ACCA Qualification has four levels: Foundations, Knowledge, Expertise, and Strategic Professional. Each level has its own exams, one employability module, and an award.
Here is how they line up with today’s levels, based on ACCA’s overview of the future qualification.
Old ACCA levels vs new ACCA levels
| Old level | New level | New exams | Employability module | Award |
| FIA (being withdrawn) | Foundations | F1 Accounts Preparation, F2 Management Information and Costing, F3 Decision Making with Data | Enterprise and Entrepreneurship | Diploma in Accounting and Business |
| Applied Knowledge | Knowledge | K1, K2, K3 | Responsible Business Management | Higher Diploma in Accounting and Business |
| Applied Skills | Expertise | E1, E2, E3, E4, E5 | Digital Tech and Innovation | Advanced Diploma in Accounting and Business |
| Strategic Professional | Strategic Professional | S1, S2 and one option | Ethical, Sustainable Leadership | ACCA Qualification (after practical experience) |
Foundations is for students who do not meet ACCA’s minimum entry requirements. If you can register for ACCA directly, you start at Knowledge.
Why Is It 11 Exams Instead of 13?
The new structure has 11 exams because BT leaves the exam list and you need one option instead of two. Today you sit 13 exams: 3 Applied Knowledge, 6 Applied Skills, 2 Strategic Professional Essentials and 2 options. From 2027 you sit for 3 Knowledge, 5 Expertise, 2 Essentials, and 1 option. LW does not disappear. It moves down to Knowledge level as K3.
Which Old Papers Do Not Map One-to-One?
Most papers simply change their name and code. Five areas have extra rules.
What Happens to BT in 2027?
BT stops being an exam and is replaced by the Responsible Business Management module. If you have passed BT, you get credit for the whole module. If you have not passed BT but have completed Foundations in Professionalism (FiP), you get credit for its first 12 units. Everyone else must complete the full module. ACCA says it takes about 60 hours and is chargeable. The price will be confirmed in January 2027.
Why Is LW Moving to K3 Business Law?
LW moves from Applied Skills to Knowledge level and becomes K3 Business Law. If you have not passed LW, you must enter K3 before, or at the same time as, your first Expertise exam. LW-ENG and LW-GLO are on demand, and ACCA allows them until July 2027. That is slightly later than other Applied Skills exams.
What Replaces EPSM?
EPSM is replaced by the Ethical, Sustainable Leadership module. If you finish EPSM by the mid-July 2027 cut-off, you get credit for the new module. If you are an affiliate without EPSM, you keep affiliate status. You will still need the new module to become a member.
Reading our guide on how ACCA PER and EPSM affect your career explains why this module matters to employers.
What Is the Digital Tech and Innovation Module?
Digital Tech and Innovation is a new Expertise level module with no old equivalent. You do not need it if you pass all Applied Skills exams, including LW, before the transition. Otherwise, you must buy it before entering Strategic Professional exams. ACCA estimates about 100 hours of study. The price will be confirmed in January 2027.
The new focus on data and technology is also why we wrote our guide to the AI skills accountants will need in 2027.
Do You Still Need Two Option Papers?
No. From September 2027, you need only one option paper. ACCA says this replaces the current rule of two Essentials plus two options. There are five options to choose from. Four match today’s options. The fifth, SDS Data Science Professional, is brand new.
How Do FIA Papers Map to the New ACCA Structure?
FIA is being withdrawn, and its exams map to the new Foundations and Knowledge levels. FFA is the most valuable pass, as it gives credit for both F1 and K1.
The table below shows how current FIA exams map to the new qualification structure.
FIA papers to new ACCA credits
| FIA exam | New credit |
| FA1 and FA2 (both) | F1 Accounts Preparation |
| MA1 | F2 Management Information and Costing |
| MA2 | F3 Decision Making with Data |
| FFA | F1 Accounts Preparation and K1 Financial Accounting |
| FMA | F2, F3 and K2 Management Accounting |
| FBT | Responsible Business Management module (or Enterprise and Entrepreneurship at Foundations) |
| FiP | Enterprise and Entrepreneurship module |
| FAU, FTX, FFM | No credit |
To earn an FIA diploma under the current rules, finish its exams and FiP by mid-July 2027. FAU, FTX and FFM must be taken in or before the June 2027 session. If you miss these dates, you move to the new route with partial credit.
What Does the 2027 Transition Mean for ACCA Students in Pakistan?
Students in Pakistan follow the same mapping, but three local points matter. Understanding the Old vs New ACCA Papers changes can help students in Pakistan plan their remaining exams around the transition deadlines.
- Your tax exam has a Pakistan variant. Today you can sit TX as TX-PKN, according to ACCA’s variant papers page for Pakistan.
- ACCA’s variant exams timeline lists Pakistan as a variant of E1 Taxation. It says variants outside Malaysia have their first sitting in December 2027. Check the date before you plan E1 for September 2027.
- You sit the global law exam. ACCA has no Pakistan variant of LW or K3. Its variant papers page tells students without a local variant to choose the Global (GLO) version.
- The FIA route ends. In Pakistan, students entering ACCA through FIA must currently pass seven FIA exams: FA1, MA1, FA2, MA2, FBT, FMA, and FFA. This is set out in ACCA’s FIA progression guidance. If you are on this route, the mid-July 2027 cut-off matters. Our guide to the FIA to ACCA pathway in Pakistan covers the current route.
ACCA fees are still charged in pounds. Explore our breakdown of the total cost of ACCA in Pakistan.
When Is the Last Chance to Sit Each Old ACCA Paper?
Each group of old papers has its own last date.
Last sitting of old ACCA papers
| Paper or module | Last chance | If you miss it |
| BT, MA, FA and FiP | Mid-July 2027 (exact date to be confirmed) | Sit K1 or K2, or complete the new module |
| LW-ENG and LW-GLO | July 2027 | Sit K3 Business Law |
| PM, TX, FR, AA, FM (and LW variants other than ENG/GLO) | June 2027 session | Sit the matching E1 to E5 exam |
| SBL, SBR and options | June 2027 session | Sit S1, S2 or a new option |
| EPSM | Mid-July 2027 (exact date to be confirmed) | Complete Ethical, Sustainable Leadership |
| FIA awards | Mid-July 2027; FAU, FTX and FFM by June 2027 | Move to Foundations or Knowledge with partial credit |
For every session date and entry deadline before then, see our ACCA exam dates and deadlines guide.
What Will You Still Need After the Transition?
What you still need depends on what you pass before June 2027. These scenarios apply ACCA’s rules to common situations. Confirm your own case with the transition tool.
What you still need after the 2027 transition
| If you have passed… | You get credit for… | You will still need… |
| Nothing yet | Nothing | K1 to K3, E1 to E5, S1, S2, one option and three modules |
| BT, MA and FA | K1, K2 and Responsible Business Management | K3, E1 to E5, Digital Tech and Innovation, and Strategic Professional |
| All Applied Knowledge, plus some Applied Skills but not LW | K1, K2, the module and the matching E exams | K3, the remaining E exams, Digital Tech and Innovation, and Strategic Professional |
| All Applied Knowledge and Applied Skills, including LW | K1 to K3 and E1 to E5 | S1, S2, one option and Ethical, Sustainable Leadership (unless EPSM is done) |
| SBR, SBL and EPSM, but no option | S1, S2 and Ethical, Sustainable Leadership | One option |
| SBR, SBL and one option, but no EPSM | S1, S2 and the option | Ethical, Sustainable Leadership |
You must also finish anything outstanding at your current level before moving up. Within a level, you can take the exams and modules in any order.
Trying to decide whether to rush your remaining papers? Our post on whether to sit your ACCA exam before June 2027 or wait walks through that decision.
How Do You Check Your Credits With the ACCA Transition Tool?
The ACCA transition tool shows how your passes carry into the new structure. ACCA says you use it by entering your expected exam passes. Here is how to get the most from it:
- Open the tool on ACCA’s website.
- Enter the exams you have passed, plus the ones you expect to pass before June 2027.
- Check which new exams and modules you get credit for.
- Try a second version, with one fewer pass. This shows what is at stake if an exam goes wrong.
Remember that exemptions still count. If you hold a degree or other qualification, our ACCA exemption calculator guide explains how they work.
Is the New ACCA Syllabus Harder Than the Old One?
ACCA has not said the new exams will be easier or harder. What changes is the focus. The exams put more weight on data, technology and sustainability. You can see it in the names: E5 Performance with Data Analysis, S1 Business and Sustainability Reporting and the new SDS Data Science Professional option.
Some rules stay the same. ACCA confirms that the seven-year rule for completing Strategic Professional is unchanged. S2 Strategic Business Leader keeps its familiar name, so our tips on the SBL pre-seen remain useful.
Studying ACCA Through the 2027 Change at Mirchawala
At Mirchawala’s Hub of Accountancy, you can study ACCA through onsite classes or online recorded lectures. Our tutors can help you plan which papers to finish before June 2027. They can also help you prepare for the new exams that follow. Reviewing the Old vs New ACCA Papers mapping now can help you make informed decisions about your study plan.
Frequently Asked Questions
Will I lose my passed ACCA papers in 2027?
No. ACCA gives credit for exams you pass under the current structure. For example, a pass in FR gives credit for E2 Financial Reporting. The only exception is FIA’s FAU, FTX and FFM, which get no credit.
Do I need to resit FR if I passed it before 2027?
No. A pass in FR gives you credit for E2 Financial Reporting. The same applies to every Applied Skills exam and its new Expertise equivalent.
Is BT removed from ACCA?
Yes, as an exam. BT is replaced by the Responsible Business Management module. A BT pass gives full credit for that module.
How many exams are in the new ACCA Qualification?
There are 11 exams if you start at Knowledge level: K1 to K3, E1 to E5, S1, S2 and one option. Students without the entry requirements also take F1 to F3 at Foundations.
Does the ACCA seven-year rule change in 2027?
No. ACCA says the seven-year rule for completing Strategic Professional is unchanged in the new structure.
Is there a Pakistan variant of the new tax exam?
Yes. ACCA lists Pakistan as a variant of E1 Taxation. Variants outside Malaysia are due to have their first sitting in December 2027.
Can I still claim ACCA exemptions after 2027?
Yes. ACCA says students can continue to claim exemptions under the new structure. It will publish more detail on the policy.
Do I still need EPSM after June 2027?
No, but you need its replacement. EPSM is replaced by the Ethical, Sustainable Leadership module. Complete EPSM by mid-July 2027 to get credit for the new module.
