ACCA Applied Knowledge · what changed for your attempt
ACCA Applied Knowledge: applicable amendments and notifications
Checked against ACCA's official announcements, as of 12 October 2026. Each item links the official notice; read it before you rely on it.
ACCA publishes a syllabus and study guide for each exam year (September to June) with a summary of changes, plus an examinable documents list for Financial Accounting naming the accounting standards that can be tested. Applied Knowledge exams are on-demand, so the exam-year documents apply to any date you book in that period.
At a glance
| Update | Type | Applies to |
|---|---|---|
| Finish BT, MA and FA by mid-July 2027 before the new ACCA Qualification | Syllabus | On-demand exams to June 2027, On-demand exams in July 2027 |
| BT, MA and FA syllabuses unchanged for September 2026 to June 2027 | Syllabus | On-demand exams to June 2027 |
| FA: IFRS 18 is on the examinable list from September 2026 | Examinable documents | On-demand exams to June 2027 |
Syllabus · notice of 15 Sept 2026
Finish BT, MA and FA by mid-July 2027 before the new ACCA Qualification
ACCA is moving to a redesigned qualification, with new on-demand Foundations and Knowledge exams available from July 2027. ACCA's transition guidance says the current Applied Knowledge exams (BT, MA, FA) and the Foundations in Professionalism module must be completed by mid-July 2027 to transition under the current structure. Passed FA and MA carry credit to the new Knowledge-level exams.
What to do: Plan to sit any remaining Applied Knowledge exams well before mid-July 2027, and use ACCA's transition tool to see how your passes map to the new structure.
Effective: Current Applied Knowledge exams to be completed by mid-July 2027; new exams available from July 2027 · Attempts: On-demand exams to June 2027, On-demand exams in July 2027
Scope: the whole exam, not one chapter.
Official source: ACCA - Supporting your transition: ACCA Qualification students · ACCA - Future ACCA Qualification timeline
Syllabus · notice of 15 Dec 2025
BT, MA and FA syllabuses unchanged for September 2026 to June 2027
The September 2026 to June 2027 syllabus and study guides for Business and Technology, Management Accounting and Financial Accounting each state that there are no additions, deletions or amendments to the syllabus for this exam year.
What to do: Study material written for the 2025-26 syllabus still matches the learning outcomes; for FA, check it uses IFRS 18 rather than IAS 1.
Effective: September 2026 to June 2027 · Attempts: On-demand exams to June 2027
Scope: the whole exam, not one chapter.
Official source: ACCA - BT syllabus and study guide, September 2026 to June 2027 (PDF) · ACCA - MA syllabus and study guide, September 2026 to June 2027 (PDF) · ACCA - FA syllabus and study guide, September 2026 to June 2027 (PDF)
Examinable documents · notice of 7 Jul 2025
FA: IFRS 18 is on the examinable list from September 2026
ACCA's examinable documents for FA computer-based exams from September 2026 to June 2027 list IFRS 18 Presentation and Disclosure in Financial Statements. IAS 1 does not appear on the list. The other standards listed are IAS 2, 7, 10, 16, 27, 28, 37 and 38, IFRS 3, 10 and 15, and the Conceptual Framework.
What to do: Learn the statement of profit or loss layout and disclosure rules under IFRS 18 and do not rely on older IAS 1 based study notes.
Effective: Examinable in FA computer-based exams from September 2026 (September 2026 to June 2027 list) · Attempts: On-demand exams to June 2027
Chapters affected: Statement of profit or loss and other comprehensive income (Financial Accounting); Statement of financial position (Financial Accounting); Disclosure notes (Financial Accounting); The regulatory framework (Financial Accounting)
Official source: ACCA - FA2 and FA/FFA examinable documents, September 2026 to June 2027 (PDF)
Chapters to revise with these changes in mind
- Statement of profit or loss and other comprehensive incomeFinancial Accounting
- Statement of financial positionFinancial Accounting
- Disclosure notesFinancial Accounting
- The regulatory frameworkFinancial Accounting
This page lists only items we could verify on ACCA's or the regulator's own website, summarised in our words. If ACCA publishes a newer applicability notice, it overrides this page. Check for new notices: ACCA - FA examinable documents.