{"id":55673,"date":"2026-10-14T11:03:36","date_gmt":"2026-10-14T06:03:36","guid":{"rendered":"https:\/\/mirchawala.com\/blogs\/?p=55673"},"modified":"2026-10-14T11:58:35","modified_gmt":"2026-10-14T06:58:35","slug":"old-vs-new-acca-papers-full-mapping-table","status":"publish","type":"post","link":"https:\/\/mirchawala.com\/blogs\/old-vs-new-acca-papers-full-mapping-table\/","title":{"rendered":"Old vs New ACCA Papers: Full 2027 Mapping Table"},"content":{"rendered":"<p>Old vs. New ACCA Papers explains the changes coming to the <a href=\"https:\/\/mirchawala.com\/acca\/\">ACCA Qualification<\/a> 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.<\/p>\n<p>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.<\/p>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h2><b>Quick Answer: When Will the New ACCA Papers Take Effect?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The new ACCA qualification will begin in September 2027 for the Expertise and Strategic Professional exams. Here are the key transition dates:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>June 2027:<\/b><span style=\"font-weight: 400;\"> Last sitting of the current Applied Skills and Strategic Professional exams.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mid-July 2027:<\/b><span style=\"font-weight: 400;\"> 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>July 2027:<\/b><span style=\"font-weight: 400;\"> New Foundations and Knowledge exams become available on demand.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>September 2027:<\/b><span style=\"font-weight: 400;\"> First sitting of the new Expertise and Strategic Professional exams.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">ACCA will recognise relevant credits for exams you have already passed under the transition arrangements. Check the<\/span><a href=\"https:\/\/www.accaglobal.com\/gb\/en\/campaigns\/accountancy-redefined\/future-acca-qualification\/timeline.html\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">official ACCA qualification timeline<\/span><\/a><span style=\"font-weight: 400;\"> for confirmed dates and updates.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For a broader overview of the redesign, read our guide to the<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><a href=\"https:\/\/mirchawala.com\/blogs\/major-acca-changes-coming-in-2027\/\"><span style=\"font-weight: 400;\">major ACCA changes coming in 2027<\/span><\/a><span style=\"font-weight: 400;\">. This article focuses specifically on mapping the old papers to the new ones.<\/span><\/p>\n<h2><b>How Do Old vs. New ACCA Papers Map to the 2027 Structure?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3><b>ACCA old vs. new papers 2027, full mapping<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Old paper<\/span><\/td>\n<td><span style=\"font-weight: 400;\">New paper or module<\/span><\/td>\n<td><span style=\"font-weight: 400;\">New level<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Credit rule<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">BT Business and Technology<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Responsible Business Management module<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Knowledge<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing BT gives full credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FA Financial Accounting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K1 Financial Accounting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Knowledge<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing FA gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">MA Management Accounting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K2 Management Accounting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Knowledge<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing MA gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">LW Corporate and Business Law<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K3 Business Law<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Knowledge<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing LW gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TX Taxation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">E1 Taxation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expertise<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing TX gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FR Financial Reporting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">E2 Financial Reporting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expertise<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing FR gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">AA Audit and Assurance<\/span><\/td>\n<td><span style=\"font-weight: 400;\">E3 Audit, Risk and Control<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expertise<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing AA gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FM Financial Management<\/span><\/td>\n<td><span style=\"font-weight: 400;\">E4 Finance and Investment<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expertise<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing FM gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">PM Performance Management<\/span><\/td>\n<td><span style=\"font-weight: 400;\">E5 Performance with Data Analysis<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expertise<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing PM gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">No old equivalent<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Digital Tech and Innovation module<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expertise<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not needed if all Applied Skills, including LW, are passed before transition<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">SBR Strategic Business Reporting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S1 Business and Sustainability Reporting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Professional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing SBR gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">SBL Strategic Business Leader<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S2 Strategic Business Leader<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Professional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing SBL gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">AAA Advanced Audit and Assurance<\/span><\/td>\n<td><span style=\"font-weight: 400;\">SAA Audit and Assurance Professional (option)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Professional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing AAA gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">AFM Advanced Financial Management<\/span><\/td>\n<td><span style=\"font-weight: 400;\">SCF Corporate Finance Professional (option)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Professional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing AFM gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">ATX Advanced Taxation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">STA Taxation Advisory Professional (option)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Professional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing ATX gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">APM Advanced Performance Management<\/span><\/td>\n<td><span style=\"font-weight: 400;\">SPI Performance and Insights Professional (option)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Professional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passing APM gives credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">No old equivalent<\/span><\/td>\n<td><span style=\"font-weight: 400;\">SDS Data Science Professional (option)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Professional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">New option, no credit from old papers<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">EPSM Ethics and Professional Skills Module<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ethical, Sustainable Leadership module<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Professional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">EPSM must be completed by the cut-off<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>What Are the New ACCA Levels From 2027?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">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.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here is how they line up with today\u2019s levels, based on<\/span><a href=\"https:\/\/www.accaglobal.com\/gb\/en\/campaigns\/accountancy-redefined\/future-acca-qualification.html\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">ACCA\u2019s overview of the future qualification<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><b>Old ACCA levels vs new ACCA levels<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Old level<\/span><\/td>\n<td><span style=\"font-weight: 400;\">New level<\/span><\/td>\n<td><span style=\"font-weight: 400;\">New exams<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Employability module<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Award<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FIA (being withdrawn)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Foundations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">F1 Accounts Preparation, F2 Management Information and Costing, F3 Decision Making with Data<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Enterprise and Entrepreneurship<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Diploma in Accounting and Business<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Applied Knowledge<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Knowledge<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K1, K2, K3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Responsible Business Management<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Higher Diploma in Accounting and Business<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Applied Skills<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expertise<\/span><\/td>\n<td><span style=\"font-weight: 400;\">E1, E2, E3, E4, E5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Digital Tech and Innovation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Advanced Diploma in Accounting and Business<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Strategic Professional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Strategic Professional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S1, S2 and one option<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ethical, Sustainable Leadership<\/span><\/td>\n<td><span style=\"font-weight: 400;\">ACCA Qualification (after practical experience)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Foundations is for students who do not meet ACCA\u2019s minimum entry requirements. If you can register for ACCA directly, you start at Knowledge.<\/span><\/p>\n<h3><b>Why Is It 11 Exams Instead of 13?\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h2><b>Which Old Papers Do Not Map One-to-One?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Most papers simply change their name and code. Five areas have extra rules.\u00a0<\/span><\/p>\n<h3><b>What Happens to BT in 2027?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3><b>Why Is LW Moving to K3 Business Law?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3><b>What Replaces EPSM?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Reading our guide on<\/span><a href=\"https:\/\/mirchawala.com\/blogs\/how-acca-per-epsm-impacts-your-career-growth\/\"> <span style=\"font-weight: 400;\">how ACCA PER and EPSM affect your career<\/span><\/a><span style=\"font-weight: 400;\"> explains why this module matters to employers.<\/span><\/p>\n<h3><b>What Is the Digital Tech and Innovation Module?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The new focus on data and technology is also why we wrote our guide to the<\/span><a href=\"https:\/\/mirchawala.com\/blogs\/ai-skills-every-accountant-needs-in-2027\/\"> <span style=\"font-weight: 400;\">AI skills accountants will need in 2027<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><b>Do You Still Need Two Option Papers?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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\u2019s options. The fifth, SDS Data Science Professional, is brand new.<\/span><\/p>\n<h2><b>How Do FIA Papers Map to the New ACCA Structure?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">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.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The table below shows how current FIA exams map to the new qualification structure.<\/span><\/p>\n<p><b>FIA papers to new ACCA credits<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">FIA exam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">New credit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FA1 and FA2 (both)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">F1 Accounts Preparation<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">MA1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">F2 Management Information and Costing<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">MA2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">F3 Decision Making with Data<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FFA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">F1 Accounts Preparation and K1 Financial Accounting<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FMA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">F2, F3 and K2 Management Accounting<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FBT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Responsible Business Management module (or Enterprise and Entrepreneurship at Foundations)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FiP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Enterprise and Entrepreneurship module<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FAU, FTX, FFM<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No credit<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h2><b>What Does the 2027 Transition Mean for ACCA Students in Pakistan?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Your tax exam has a Pakistan variant. Today you can sit TX as TX-PKN, according to<\/span><a href=\"https:\/\/www.accaglobal.com\/pk\/en\/student\/exam-entry-and-administration\/about-our-exams\/variant-papers.html\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">ACCA\u2019s variant papers page for Pakistan<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><a href=\"https:\/\/www.accaglobal.com\/pk\/en\/campaigns\/accountancy-redefined\/future-acca-qualification\/timeline\/variant-exams-timeline.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ACCA\u2019s 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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\u2019s FIA progression guidance. If you are on this route, the mid-July 2027 cut-off matters. Our guide to the<\/span><a href=\"https:\/\/mirchawala.com\/blogs\/fia-to-acca-pathway-in-pakistan\/\"> <span style=\"font-weight: 400;\">FIA to ACCA pathway in Pakistan<\/span><\/a><span style=\"font-weight: 400;\"> covers the current route.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">ACCA fees are still charged in pounds. Explore our breakdown of the<\/span><a href=\"https:\/\/mirchawala.com\/blogs\/acca-total-cost-pakistan\/\"> <span style=\"font-weight: 400;\">total cost of ACCA in Pakistan<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><b>When Is the Last Chance to Sit Each Old ACCA Paper?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Each group of old papers has its own last date.\u00a0<\/span><\/p>\n<p><b>Last sitting of old ACCA papers<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Paper or module<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Last chance<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If you miss it<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">BT, MA, FA and FiP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mid-July 2027 (exact date to be confirmed)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sit K1 or K2, or complete the new module<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">LW-ENG and LW-GLO<\/span><\/td>\n<td><span style=\"font-weight: 400;\">July 2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sit K3 Business Law<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">PM, TX, FR, AA, FM (and LW variants other than ENG\/GLO)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">June 2027 session<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sit the matching E1 to E5 exam<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">SBL, SBR and options<\/span><\/td>\n<td><span style=\"font-weight: 400;\">June 2027 session<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sit S1, S2 or a new option<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">EPSM<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mid-July 2027 (exact date to be confirmed)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Complete Ethical, Sustainable Leadership<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FIA awards<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mid-July 2027; FAU, FTX and FFM by June 2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Move to Foundations or Knowledge with partial credit<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">For every session date and entry deadline before then, see our<\/span><a href=\"https:\/\/mirchawala.com\/blogs\/acca-exam-dates-and-deadlines\/\"> <span style=\"font-weight: 400;\">ACCA exam dates and deadlines<\/span><\/a><span style=\"font-weight: 400;\"> guide.<\/span><\/p>\n<h2><b>What Will You Still Need After the Transition?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">What you still need depends on what you pass before June 2027. These scenarios apply ACCA\u2019s rules to common situations. Confirm your own case with the transition tool.<\/span><\/p>\n<p><b>What you still need after the 2027 transition<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">If you have passed\u2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">You get credit for\u2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">You will still need\u2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nothing yet<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nothing<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K1 to K3, E1 to E5, S1, S2, one option and three modules<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">BT, MA and FA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K1, K2 and Responsible Business Management<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K3, E1 to E5, Digital Tech and Innovation, and Strategic Professional<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">All Applied Knowledge, plus some Applied Skills but not LW<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K1, K2, the module and the matching E exams<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K3, the remaining E exams, Digital Tech and Innovation, and Strategic Professional<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">All Applied Knowledge and Applied Skills, including LW<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K1 to K3 and E1 to E5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S1, S2, one option and Ethical, Sustainable Leadership (unless EPSM is done)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">SBR, SBL and EPSM, but no option<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S1, S2 and Ethical, Sustainable Leadership<\/span><\/td>\n<td><span style=\"font-weight: 400;\">One option<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">SBR, SBL and one option, but no EPSM<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S1, S2 and the option<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ethical, Sustainable Leadership<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trying to decide whether to rush your remaining papers? Our post on<\/span><a href=\"https:\/\/mirchawala.com\/blogs\/should-you-sit-your-acca-exam-before-june-2027-or-wait\/\"> <span style=\"font-weight: 400;\">whether to sit your ACCA exam before June 2027 or wait<\/span><\/a><span style=\"font-weight: 400;\"> walks through that decision.<\/span><\/p>\n<h2><b>How Do You Check Your Credits With the ACCA Transition Tool?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The<\/span><a href=\"https:\/\/www.accaglobal.com\/future-acca-qualification-transition-tool.html\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">ACCA transition tool<\/span><\/a><span style=\"font-weight: 400;\"> 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:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Open the tool on ACCA\u2019s website.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Enter the exams you have passed, plus the ones you expect to pass before June 2027.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Check which new exams and modules you get credit for.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Try a second version, with one fewer pass. This shows what is at stake if an exam goes wrong.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Remember that exemptions still count. If you hold a degree or other qualification, our<\/span><a href=\"https:\/\/mirchawala.com\/blogs\/acca-exemption-calculator-guide\/\"> <span style=\"font-weight: 400;\">ACCA exemption calculator guide<\/span><\/a><span style=\"font-weight: 400;\"> explains how they work.<\/span><\/p>\n<h2><b>Is the New ACCA Syllabus Harder Than the Old One?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">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<\/span><a href=\"https:\/\/mirchawala.com\/blogs\/what-is-the-acca-sbl-pre-seen\/\"> <span style=\"font-weight: 400;\">SBL pre-seen<\/span><\/a><span style=\"font-weight: 400;\"> remain useful.<\/span><\/p>\n<h2><b>Studying ACCA Through the 2027 Change at Mirchawala<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">At Mirchawala\u2019s 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 <\/span>Old vs New ACCA Papers mapping now can help you make informed decisions about your study plan.<\/p>\n<h2><b>Frequently Asked Questions<\/b><\/h2>\n<h3><b>Will I lose my passed ACCA papers in 2027?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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\u2019s FAU, FTX and FFM, which get no credit.<\/span><\/p>\n<h3><b>Do I need to resit FR if I passed it before 2027?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3><b>Is BT removed from ACCA?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, as an exam. BT is replaced by the Responsible Business Management module. A BT pass gives full credit for that module.<\/span><\/p>\n<h3><b>How many exams are in the new ACCA Qualification?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3><b>Does the ACCA seven-year rule change in 2027?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No. ACCA says the seven-year rule for completing Strategic Professional is unchanged in the new structure.<\/span><\/p>\n<h3><b>Is there a Pakistan variant of the new tax exam?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. ACCA lists Pakistan as a variant of E1 Taxation. Variants outside Malaysia are due to have their first sitting in December 2027.<\/span><\/p>\n<h3><b>Can I still claim ACCA exemptions after 2027?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. ACCA says students can continue to claim exemptions under the new structure. It will publish more detail on the policy.<\/span><\/p>\n<h3><b>Do I still need EPSM after June 2027?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><br \/>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Will I lose my passed ACCA papers in 2027?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"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\u2019s FAU, FTX and FFM, which get no credit.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Do I need to resit FR if I passed it before 2027?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"No. A pass in FR gives you credit for E2 Financial Reporting. 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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 [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":55674,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-55673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/mirchawala.com\/blogs\/wp-json\/wp\/v2\/posts\/55673","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mirchawala.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mirchawala.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mirchawala.com\/blogs\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/mirchawala.com\/blogs\/wp-json\/wp\/v2\/comments?post=55673"}],"version-history":[{"count":5,"href":"https:\/\/mirchawala.com\/blogs\/wp-json\/wp\/v2\/posts\/55673\/revisions"}],"predecessor-version":[{"id":55681,"href":"https:\/\/mirchawala.com\/blogs\/wp-json\/wp\/v2\/posts\/55673\/revisions\/55681"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mirchawala.com\/blogs\/wp-json\/wp\/v2\/media\/55674"}],"wp:attachment":[{"href":"https:\/\/mirchawala.com\/blogs\/wp-json\/wp\/v2\/media?parent=55673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mirchawala.com\/blogs\/wp-json\/wp\/v2\/categories?post=55673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mirchawala.com\/blogs\/wp-json\/wp\/v2\/tags?post=55673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}