The future ACCA qualification - what you need to know in 2026

In June 2025, ACCA announced it was redesigning its qualifications. Developed with the changing nature of the accountancy profession in mind, the new-look qualification will include new awards which recognise achievement and support career success, new modules focused on employability and a greater focus on sustainability, AI and technology.

Source: ACCA website

There are three levels to the new ACCA qualification; Knowledge, Expertise and Strategic Professional, as well as a Foundations route for those that don’t meet the minimum criteria (see infographic above). Alongside these, there’s also a route to gain the BSc Professional Accountancy degree with the University of London.

Whilst these changes don’t come into effect until 2027, it’s important to be aware of the lead up to them. In March 2026 the ACCA is set to publish guidance packs for Expertise and Strategic Professional exams, which will include:

● Exam syllabus

● Essential employability module syllabus

● Specimen exams (PDF)

● Examining team guidance

For more information on the changes to the qualification, please see here: https://www.accaglobal.com/gb/en/campaigns/accountancy-redefined/future-acca-qualification.html

For a timeline of these changes, please see here: https://www.accaglobal.com/gb/en/campaigns/accountancy-redefined/future-acca-qualification/timeline.html