ACCA’s 2027 restructure marks the biggest update to the qualification since 2016. Shaped through wide-ranging consultation with members, employers, learning providers—and even Gen Z voices—the new structure aims to meet the expectations of future accountants and the evolving skill needs of employers.
As an ACCA learning partner, LSBF in Singapore is following these developments to ensure students taking the Preparatory Course for ACCA receive the right academic support and resources as the qualification evolves.
Immediate ACCA Syllabus Changes (2025–2026)
ACCA makes minor updates to its exam modules every year, and the latest round of changes has already been introduced. If you’re pursuing ACCA in Singapore, here are the immediate updates that you should know about:
1. Financial Reporting (FR)—IFRS 18 Replaces IAS 1
Although companies have until January 2027 to adopt International Financial Reporting Standards (IFRS 18-Presentation and Disclosure in Financial Statements), ACCA has already included this change in its syllabus exams from 2025, so students are familiar with the standard early.
2. Strategic Business Reporting (SBR)—Sustainability & ESG
The SBR paper now includes sustainability reporting and non-financial performance. Given Singapore’s push towards mandatory climate-related disclosures for listed companies, this update is incredibly timely for students pursuing the ACCA qualification in Singapore.
3. Corporate & Business Law (LW)—Fraudulent & Criminal Behaviour
The LW paper now includes topics on fraudulent and criminal behaviour in companies, particularly the concept of “failure to prevent fraud” and corporate criminal liability.
This change applies to the two most common variants:
- For the English (ENG) and Global (GLO) variants, the topic has been included in the exam since September 2025.
- For the Singapore (SGP) variant, the topic is covered differently under Singapore’s existing legal framework, specifically the Singapore Companies Act and regulations overseen by the Accounting and Corporate Regulatory Authority (ACRA).
4. Changes at the Applied Knowledge Level
Business Technology (BT) and Management Accounting (MA) now place more emphasis on digital awareness, AI literacy and data interpretation, areas that will become more structured and prominent in the redesigned ACCA 2027 qualification.
ACCA’s 2027 Qualification Restructure
The ACCA 2027 syllabus restructure introduces a new model focused on employability skills, including AI awareness, sustainability, ethics, and leadership. The three-tier structures will remain the same. However, the total number of exams has been streamlined from 13 to 11. Here’s the breakdown of the current vs the new ACCA structure:
Current ACCA Exam Structure (2026)
| Level | Exams | Papers |
| Applied Knowledge | 3 | BT – Business & Technology MA – Management Accounting FA – Financial Accounting |
| Applied Skills | 6 | LW – Corporate & Business Law PM – Performance Management TX – Taxation FR – Financial Reporting AA – Audit & Assurance FM – Financial Management |
| Strategic Professional | 4 | SBL – Strategic Business Leader (Mandatory) SBR – Strategic Business Reporting (Mandatory) + 2 Options from: AFM, APM, ATX, AAA |
ACCA New Syllabus (2027)
| Level | Exams | Papers |
| Knowledge | 3 | K1 – Financial Accounting K2 – Management Accounting K3-Business Law |
| Expertise | 5 | E1 – Taxation E2 – Financial Reporting E3 – Audit, Risk and Control E4 – Finance and Investment E5 – Performance with Data Analysis |
| Strategic Professional | 3 | S1 – Business and Sustainability Reporting (Mandatory) S2 – Strategic Business Leader (Mandatory) + 1 Options from: SAA – Audit and Assurance Professional SCF -Corporate Finance Professional SPI – Performance and Insights Professional STA -Taxation Advisory Professional SDS -Data Science Professional (new addition) |
The new Foundation Level will (for those who don’t meet the minimum entry criteria for the ACCA qualification) include 3 core exams:
- F1 Accounts Preparation
- F2 Management Information and Costing
- F3 Decision Making with Data
Mandatory Essential Employability Modules (EEMs)
A key feature of the 2027 redesign is the introduction of four EEMs, which focus on practical skills and will be integrated throughout your ACCA exams:
- Enterprise and Entrepreneurship (Foundations)
- Responsible Business Management (Knowledge)
- Digital Tech and Innovation (Expertise)
- Ethical, Sustainable Leadership (Strategic Professional)
Optional Employability Modules (OEMs) are also available for additional professional and technical skills. Moreover, ACCA plans to allow up to six months of the Practical Experience Requirement (PER) to be completed through certain OEMs—potentially reducing required experience from three years to around 2.5 years—though this will be introduced gradually after September 2027.
ACCA 2027: At a Glance
- Renamed exam levels
- Introduction of Essential Employability Modules (EEMs)
- 7 core Foundation Level exams reduced to 3 core exams
- Business & Technology removed; Introduction of new module, Business Law, at the Knowledge level
- Performance Management renamed to Performance with Data Analysis
- Audit and Assurance expanded to Audit, Risk and Control
- Strategic Business Reporting renamed to Business and Sustainability Reporting
- Strategic Professional reduced from 4 exams to 3; elective choice narrows from 2-of-4 to 1-of-5
- New elective: Data Science Professional (SDS)
Key Dates Singapore Students Should Have on Their Radar
These are the key timelines linked to the upcoming ACCA 2027 changes.
| Date | Milestone |
| Throughout 2026 | Rolling out a detailed 2027 ACCA new syllabus and sample exam papers in stages |
| April 2027 | Exam entry opens for new Foundations/Knowledge exams |
| Early 2027 | Essential Employability Modules become available |
| June 2027 | Final sitting of Applied Skills & Strategic Professional exams under the current syllabus |
| July 2027 | First Foundations/Knowledge level exams based on the new ACCA syllabus |
| September 2027 | First sitting for new Expertise & Strategic Professional exams |
What These Changes Mean for Singapore ACCA Students
Whether you’re already pursuing ACCA in Singapore or just starting out, continue as planned under the current syllabus. The new structure only begins in 2027; previously passed exams will still count, and entry requirements and exemption policies remain unchanged. And these updates won’t extend the time or increase the cost of completing your ACCA qualification.
If you’re considering ACCA in Singapore…
Explore the Preparatory Course for ACCA available at LSBF in Singapore and take the first step toward a global accounting career.
Frequently Asked Questions on ACCA Singapore
Will the ACCA 2027 changes affect students halfway through exams?
No. ACCA has designed the transition specifically to protect students in progress. Your existing ACCA exam passes stay valid, and a structured transition pathway ensures you don’t repeat content unnecessarily. To support the transition, ACCA has a dedicated Transition Tool to map your progress to the new structure.
What is the ACCA Transition Tool?
The Transition Tool is an official ACCA resource that helps current students map their exam progress to the 2027 qualification structure. It essentially tells you: here’s what you’ve done, and here’s how it fits into the new framework.
Do syllabus changes affect exemptions for Singapore graduates?
Exemptions are typically based on prior academic qualifications and are reviewed periodically by ACCA.
How often does ACCA update its syllabus?
ACCA reviews and updates individual paper syllabuses annually, with minor changes typically effective from September each year. Major structural overhauls like the 2027 changes are far less frequent—this is the most significant redesign in the qualification’s recent history.
Will ACCA still be recognised in Singapore after 2027?
Absolutely. ACCA is one of the most respected accounting qualifications globally, including in Singapore, and is recognised by employers, the Singapore government, and professional bodies. The 2027 changes are designed to strengthen that recognition, not weaken it.
Should I start ACCA now or wait until the new structure is in place?
You can start now. Every exam you pass under the current ACCA structure counts towards the new one. If you’re ready to begin, LSBF in Singapore offers a Preparatory Course for ACCA that gives you a structured head start to the qualification—covering the updated 2025–2026 syllabus content while positioning you well for the 2027 transition. The sooner you start, the further ahead you’ll be.
