ACCA Applied Skills · what changed for your attempt
ACCA Applied Skills December 2026, March 2027 and June 2027: 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 examinable documents once a year for its accounting, audit, law and tax exams, naming the standards and legislation that can be tested in each exam session, alongside a syllabus and study guide with a summary of changes. UK tax papers follow the Finance Act passed in the previous year.
At a glance
| Update | Type | Applies to |
|---|---|---|
| June 2027 is the final sitting of the current Applied Skills exams | Syllabus | December 2026, March 2027, June 2027 |
| TX-UK: Finance Act 2025 is examined up to and including June 2027 | Tax law | December 2026, March 2027, June 2027 |
| FR: IFRS 18 and IFRS S1 are examinable from September 2026 to June 2027 | Examinable documents | December 2026, March 2027, June 2027 |
| PM syllabus: data analytics, environmental costing and transfer pricing outcomes updated | Syllabus | December 2026, March 2027, June 2027 |
| LW, FR, AA and FM syllabuses unchanged for September 2026 to June 2027 | Syllabus | December 2026, March 2027, June 2027 |
| TX-UK syllabus: furnished holiday lettings removed, IHT long-term residence added | Syllabus | December 2026, March 2027, June 2027 |
| AA: examinable ISAs include ISA 570 (Revised 2024) and ISA 240 (Revised) | Examinable documents | December 2026, March 2027, June 2027 |
| TX-UK: main Finance Act 2025 changes to learn | Tax law | December 2026, March 2027, June 2027 |
Syllabus · notice of 15 Sept 2026
June 2027 is the final sitting of the current Applied Skills exams
ACCA's timeline for the redesigned ACCA Qualification shows June 2027 as the final sitting of the current Applied Skills exams, with the new Expertise-level exams first sat in September 2027. The on-demand LW-ENG and LW-GLO variants can be taken until July 2027. ACCA says students who complete the Applied Skills level in full by transition move on to the Strategic Professional level of the redesigned qualification.
What to do: Map out which Applied Skills exams you can realistically pass by June 2027 and check your position with ACCA's transition tool.
Effective: Final sitting June 2027 (LW on-demand until July 2027) · Attempts: December 2026, March 2027, June 2027
Scope: the whole exam, not one chapter.
Official source: ACCA - Future ACCA Qualification timeline · ACCA - Supporting your transition: ACCA Qualification students
Tax law · notice of 19 Jan 2026
TX-UK: Finance Act 2025 is examined up to and including June 2027
ACCA's TX-UK examinable documents say exams from 1 June 2026 to 31 March 2027, and also the June 2027 exam, examine the Finance Act 2025 (tax year 2025-26). Provisions that only take effect at a future date are not normally examined until they are in force. Devolved Scottish, Welsh and Northern Irish taxes are not examinable.
What to do: Use 2025-26 rates and allowances and the FA 2025 tax tables reproduced in the exam; do not switch to Finance Act 2026 figures for June 2027.
Effective: Exams in June 2026 to March 2027 and June 2027 · Attempts: December 2026, March 2027, June 2027
Chapters affected: Principal sources of revenue law and practice (Taxation (UK))
Official source: ACCA - TX-UK examinable documents, June 2026 to March 2027 and June 2027 (FA 2025) (PDF) · ACCA - TX-UK examinable documents page
Examinable documents · notice of 7 Jan 2026
FR: IFRS 18 and IFRS S1 are examinable from September 2026 to June 2027
ACCA's FR and SBR examinable documents cover standards issued by 31 August 2025 and apply to the September 2026, December 2026, March 2027 and June 2027 sessions. For FR the list includes IFRS 18 Presentation and Disclosure in Financial Statements and IAS 8 under its new title, Basis of Preparation of Financial Statements; IAS 1 is not listed. IFRS S1 on sustainability-related disclosures is also examinable in FR.
What to do: Practise preparing statements of profit or loss in the IFRS 18 format and learn the objective, scope and core content of IFRS S1.
Effective: September 2026, December 2026, March 2027 and June 2027 exam sessions · Attempts: December 2026, March 2027, June 2027
Chapters affected: Reporting financial performance (Financial Reporting); Preparation of single entity financial statements (Financial Reporting); Preparation of consolidated financial statements for a simple group (Financial Reporting); Regulatory framework (Financial Reporting)
Official source: ACCA - FR and SBR examinable documents, September 2026 to June 2027 (PDF) · ACCA - FR syllabus and study guide, September 2026 to June 2027 (PDF)
Syllabus · notice of 7 Jan 2026
PM syllabus: data analytics, environmental costing and transfer pricing outcomes updated
The PM syllabus for September 2026 to June 2027 splits out a new outcome on the methods of data analysis (descriptive, diagnostic, predictive and prescriptive), names the environmental management accounting techniques to know, and adds outcomes on the objectives of transfer pricing and on transfer pricing issues for multinationals. The outcome on setting transfer prices no longer refers to specific cost bases.
Effective: September 2026 to June 2027 · Attempts: December 2026, March 2027, June 2027
Chapters affected: Big data and data analytics (Performance Management); Accounting for environmental and sustainability factors (Performance Management); Divisional performance and transfer pricing (Performance Management)
Official source: ACCA - PM syllabus and study guide, September 2026 to June 2027 (PDF)
Syllabus · notice of 5 Jan 2026
LW, FR, AA and FM syllabuses unchanged for September 2026 to June 2027
The September 2026 to June 2027 syllabus and study guides for Corporate and Business Law (Global), Financial Reporting, Audit and Assurance and Financial Management each state there are no additions, deletions or amendments for this exam year. Changes for FR and AA come through the examinable documents instead.
Effective: September 2026 to June 2027 · Attempts: December 2026, March 2027, June 2027
Scope: the whole exam, not one chapter.
Official source: ACCA - LW (Global) syllabus and study guide, September 2026 to June 2027 (PDF) · ACCA - FR syllabus and study guide, September 2026 to June 2027 (PDF) · ACCA - AA syllabus and study guide, September 2026 to June 2027 (PDF) · ACCA - FM syllabus and study guide, September 2026 to June 2027 (PDF)
Syllabus · notice of 18 Dec 2025
TX-UK syllabus: furnished holiday lettings removed, IHT long-term residence added
The TX-UK syllabus for June 2026 to June 2027 deletes the learning outcome on furnished holiday lettings. The inheritance tax excluded topics now refer to the long-term residence test and non-long-term residents instead of domicile and deemed domicile. The pre-30 October 2024 investors' relief lifetime limit is added to the excluded topics for capital gains tax.
Effective: Syllabus and study guide for June 2026 to June 2027 · Attempts: December 2026, March 2027, June 2027
Chapters affected: Property and investment income (Taxation (UK)); The basic principles of computing transfers of value (Taxation (UK)); The computation of capital gains tax (Taxation (UK))
Official source: ACCA - TX-UK syllabus and study guide, June 2026 to June 2027 (PDF)
Examinable documents · notice of 17 Dec 2025
AA: examinable ISAs include ISA 570 (Revised 2024) and ISA 240 (Revised)
ACCA's audit examinable documents for September 2026 to June 2027 cover pronouncements issued by 31 August 2025. For AA they include ISA 570 (Revised 2024) on going concern, ISA 240 (Revised) on fraud and ISA 260 (Revised), along with ACCA's Code of Ethics and Conduct (December 2024) and the UK Corporate Governance Code (January 2024). Accounting knowledge assumed for AA is the FA standards list.
What to do: Check your going concern, fraud and governance notes against the revised standards named on the list.
Effective: September 2026 to June 2027 examinations · Attempts: December 2026, March 2027, June 2027
Chapters affected: Going concern (Audit and Assurance); Fraud, laws and regulations (Audit and Assurance); Professional ethics and ACCA's Code of Ethics and Conduct (Audit and Assurance); Corporate governance (Audit and Assurance)
Official source: ACCA - AA and AAA (INT) examinable documents, September 2026 to June 2027 (PDF)
Tax law · notice of 6 Oct 2025
TX-UK: main Finance Act 2025 changes to learn
ACCA's Finance Act 2025 article for TX-UK highlights: employer class 1 and class 1A NIC rise to 15%, with the employer threshold at 5,000 pounds and the employment allowance at 10,500 pounds; CGT is charged at 18% and 24%; business asset disposal relief and investors' relief gains are taxed at 14%, and the investors' relief lifetime limit falls to 1 million pounds; the furnished holiday lettings regime is abolished from 6 April 2025; and inheritance tax scope now turns on long-term UK residence rather than domicile.
What to do: Rework NIC, capital gains and property income questions with the 2025-26 rules before your attempt.
Effective: Exams in the period 1 June 2026 to 31 March 2027 and in June 2027 · Attempts: December 2026, March 2027, June 2027
Chapters affected: National insurance contributions for employed and self-employed persons (Taxation (UK)); The computation of capital gains tax (Taxation (UK)); The use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets (Taxation (UK)); Property and investment income (Taxation (UK)); The basic principles of computing transfers of value (Taxation (UK))
Official source: ACCA - Finance Act 2025 article for TX-UK (PDF)
Chapters to revise with these changes in mind
- Principal sources of revenue law and practiceTaxation (UK)
- Reporting financial performanceFinancial Reporting
- Preparation of single entity financial statementsFinancial Reporting
- Preparation of consolidated financial statements for a simple groupFinancial Reporting
- Regulatory frameworkFinancial Reporting
- Big data and data analyticsPerformance Management
- Accounting for environmental and sustainability factorsPerformance Management
- Divisional performance and transfer pricingPerformance Management
- Property and investment incomeTaxation (UK) · 2 updates
- The basic principles of computing transfers of valueTaxation (UK) · 2 updates
- The computation of capital gains taxTaxation (UK) · 2 updates
- Going concernAudit and Assurance
- Fraud, laws and regulationsAudit and Assurance
- Professional ethics and ACCA's Code of Ethics and ConductAudit and Assurance
- Corporate governanceAudit and Assurance
- National insurance contributions for employed and self-employed personsTaxation (UK)
- The use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assetsTaxation (UK)
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 - FR examinable documents.