ACCA Strategic Professional · what changed for your attempt
ACCA Strategic Professional 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 SBR, AAA and ATX, naming the standards and legislation that can be tested in each exam session, alongside a syllabus and study guide for each exam 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 Strategic Professional exams | Syllabus | December 2026, March 2027, June 2027 |
| APM syllabus restructured for September 2026 to June 2027 | Syllabus | December 2026, March 2027, June 2027 |
| ATX-UK: Finance Act 2025 examined up to and including June 2027 | Tax law | December 2026, March 2027, June 2027 |
| SBR: IFRS 18, IFRS 19 and ISSB standards on the examinable list | Examinable documents | December 2026, March 2027, June 2027 |
| SBR syllabus: 'discussion of issues' outcome raised to level 3 | Syllabus | December 2026, March 2027, June 2027 |
| SBL, AFM and AAA syllabuses unchanged for September 2026 to June 2027 | Syllabus | December 2026, March 2027, June 2027 |
| ATX-UK syllabus: residence, FIG regime and long-term UK residence | Syllabus | December 2026, March 2027, June 2027 |
| AAA: ISSA 5000 and revised ISAs on the examinable list | Examinable documents | December 2026, March 2027, June 2027 |
Syllabus · notice of 15 Sept 2026
June 2027 is the final sitting of the current Strategic Professional exams
ACCA's timeline for the redesigned ACCA Qualification shows June 2027 as the final sitting of the current Strategic Professional exams, with the first sitting of the new Strategic Professional exams in September 2027. ACCA's transition guidance says the new structure needs one Options exam instead of two, and that exams you have passed are credited at transition.
What to do: Decide whether to finish your remaining exams by June 2027 and check how your passes carry over using ACCA's transition tool.
Effective: Final sitting June 2027; new exams from September 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
Syllabus · notice of 25 Aug 2026
APM syllabus restructured for September 2026 to June 2027
ACCA has restructured the APM syllabus into regrouped subject areas, combining some learning outcomes, rewording or deleting others and adding several new ones, while saying overall content is largely unchanged. Specific changes include adding total shareholder return and net promoter score, and removing the BCG matrix, Porter's five forces and McKinsey 7S as named models.
What to do: Use study material written for the restructured 2026-27 APM syllabus and check the full change table in the study guide.
Effective: September 2026 to June 2027 · Attempts: December 2026, March 2027, June 2027
Chapters affected: Strategic management accounting (Advanced Performance Management); Financial performance measurement (Advanced Performance Management); Non-financial performance measurement (Advanced Performance Management); Performance improvement models and techniques (Advanced Performance Management)
Official source: ACCA - APM syllabus and study guide, September 2026 to June 2027 (PDF)
Tax law · notice of 20 Jan 2026
ATX-UK: Finance Act 2025 examined up to and including June 2027
ACCA's ATX-UK examinable documents say exams from 1 June 2026 to 31 March 2027, and also June 2027, examine the Finance Act 2025. ACCA's FA 2025 article adds that all TX-UK changes also apply, and that the new foreign income and gains (FIG) regime replaces the remittance basis from 6 April 2025, so domicile, deemed domicile and the remittance basis are no longer examinable for income tax and capital gains tax.
What to do: Learn the FIG regime claims for qualifying new residents and drop remittance basis planning from your revision.
Effective: Exams in June 2026 to March 2027 and June 2027 · Attempts: December 2026, March 2027, June 2027
Chapters affected: Income tax: the scope of income tax, residence and overseas aspects (Advanced Taxation (UK)); Capital gains tax: the scope of the taxation of capital gains (Advanced Taxation (UK)); National insurance contributions for employed and self-employed persons (Advanced Taxation (UK)); Capital gains tax: the use of exemptions and reliefs in deferring and minimising tax liabilities (Advanced Taxation (UK)); Income tax: property and investment income (Advanced Taxation (UK))
Official source: ACCA - ATX-UK examinable documents and tax tables, June 2026 to June 2027 (PDF) · ACCA - Finance Act 2025 article for ATX-UK (PDF)
Examinable documents · notice of 7 Jan 2026
SBR: IFRS 18, IFRS 19 and ISSB standards on the examinable list
ACCA's FR and SBR examinable documents cover standards issued by 31 August 2025 for the September 2026 to June 2027 sessions. For SBR (INT) they include IFRS 18 Presentation and Disclosure in Financial Statements, IAS 8 under its new title Basis of Preparation of Financial Statements, IFRS 19, the IFRS for SMEs, and IFRS S1 and S2; IAS 1 is not listed. Knowledge of ESRS is limited to the high-level differences from the ISSB standards.
What to do: Update presentation and disclosure notes to IFRS 18 and revise the ISSB standards and the ISSB versus ESRS comparison.
Effective: September 2026, December 2026, March 2027 and June 2027 exam sessions · Attempts: December 2026, March 2027, June 2027
Chapters affected: Presentation and disclosure in financial statements (Strategic Business Reporting (International)); Other reporting issues (Strategic Business Reporting (International)); Discussion of issues in financial reporting (Strategic Business Reporting (International))
Official source: ACCA - FR and SBR examinable documents, September 2026 to June 2027 (PDF)
Syllabus · notice of 6 Jan 2026
SBR syllabus: 'discussion of issues' outcome raised to level 3
The SBR (INT) syllabus for September 2026 to June 2027 makes one amendment: learning outcome F1(c) in the discussion of issues in financial reporting area moves from intellectual level 2 to level 3, to match the level at which it is already assessed.
Effective: September 2026 to June 2027 · Attempts: December 2026, March 2027, June 2027
Chapters affected: Discussion of issues in financial reporting (Strategic Business Reporting (International))
Official source: ACCA - SBR (INT) syllabus and study guide, September 2026 to June 2027 (PDF)
Syllabus · notice of 6 Jan 2026
SBL, AFM and AAA syllabuses unchanged for September 2026 to June 2027
The September 2026 to June 2027 syllabus and study guides for Strategic Business Leader, Advanced Financial Management and Advanced Audit and Assurance (INT) each state there are no additions, deletions or amendments for this exam year. For AAA, updates come through the examinable documents list instead.
Effective: September 2026 to June 2027 · Attempts: December 2026, March 2027, June 2027
Scope: the whole exam, not one chapter.
Official source: ACCA - SBL syllabus and study guide, September 2026 to June 2027 (PDF) · ACCA - AFM syllabus and study guide, September 2026 to June 2027 (PDF) · ACCA - AAA (INT) syllabus and study guide, September 2026 to June 2027 (PDF)
Syllabus · notice of 5 Jan 2026
ATX-UK syllabus: residence, FIG regime and long-term UK residence
The ATX-UK syllabus for June 2026 to June 2027 rewrites the scope outcomes for income tax and capital gains tax around residence and the FIG regime, and replaces domicile with long-term UK residence for inheritance tax. The foreign employment election and the long-term residence rules for young people are excluded topics. The qualifying corporate bond outcome is split in two.
Effective: Syllabus and study guide for June 2026 to June 2027 · Attempts: December 2026, March 2027, June 2027
Chapters affected: Income tax: the scope of income tax, residence and overseas aspects (Advanced Taxation (UK)); Capital gains tax: the scope of the taxation of capital gains (Advanced Taxation (UK)); Inheritance tax: the scope of inheritance tax (Advanced Taxation (UK)); Capital gains tax: gains and losses on the disposal of shares and securities (Advanced Taxation (UK))
Official source: ACCA - ATX-UK syllabus and study guide, June 2026 to June 2027 (PDF)
Examinable documents · notice of 17 Dec 2025
AAA: ISSA 5000 and revised ISAs on the examinable list
ACCA's audit examinable documents for September 2026 to June 2027 cover pronouncements issued by 31 August 2025. For AAA (INT) they include ISSA 5000 on sustainability assurance, the IESBA sustainability ethics and independence standards (January 2025), ISA 570 (Revised 2024), ISA 240 (Revised), the narrow-scope amendments to ISA 700 and ISA 260, the ISA for Less Complex Entities, and ISQM 1 and 2. Accounting knowledge assumed for AAA is the SBR list.
What to do: Revise sustainability assurance under ISSA 5000 and the revised going concern and fraud standards.
Effective: September 2026 to June 2027 examinations · Attempts: December 2026, March 2027, June 2027
Chapters affected: The assurance of sustainability (Advanced Audit and Assurance (International)); Developments in sustainability assurance (Advanced Audit and Assurance (International)); Subsequent events and going concern (Advanced Audit and Assurance (International)); Fraud and error (Advanced Audit and Assurance (International)); Auditor's reports (Advanced Audit and Assurance (International)); Quality management (firm and engagement level) (Advanced Audit and Assurance (International)); Code of Ethics for Professional Accountants (Advanced Audit and Assurance (International))
Official source: ACCA - AA and AAA (INT) examinable documents, September 2026 to June 2027 (PDF)
Chapters to revise with these changes in mind
- Strategic management accountingAdvanced Performance Management
- Financial performance measurementAdvanced Performance Management
- Non-financial performance measurementAdvanced Performance Management
- Performance improvement models and techniquesAdvanced Performance Management
- Income tax: the scope of income tax, residence and overseas aspectsAdvanced Taxation (UK) · 2 updates
- Capital gains tax: the scope of the taxation of capital gainsAdvanced Taxation (UK) · 2 updates
- National insurance contributions for employed and self-employed personsAdvanced Taxation (UK)
- Capital gains tax: the use of exemptions and reliefs in deferring and minimising tax liabilitiesAdvanced Taxation (UK)
- Income tax: property and investment incomeAdvanced Taxation (UK)
- Presentation and disclosure in financial statementsStrategic Business Reporting (International)
- Other reporting issuesStrategic Business Reporting (International)
- Discussion of issues in financial reportingStrategic Business Reporting (International) · 2 updates
- Inheritance tax: the scope of inheritance taxAdvanced Taxation (UK)
- Capital gains tax: gains and losses on the disposal of shares and securitiesAdvanced Taxation (UK)
- The assurance of sustainabilityAdvanced Audit and Assurance (International)
- Developments in sustainability assuranceAdvanced Audit and Assurance (International)
- Subsequent events and going concernAdvanced Audit and Assurance (International)
- Fraud and errorAdvanced Audit and Assurance (International)
- Auditor's reportsAdvanced Audit and Assurance (International)
- Quality management (firm and engagement level)Advanced Audit and Assurance (International)
- Code of Ethics for Professional AccountantsAdvanced Audit and Assurance (International)
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 - AAA examinable documents.