ACCA Syllabus Skill Level Changes (Sep 2025 - Jun 2026)
ACCA Syllabus Changes for Skills Level Papers (September 2025 – June 2026)
ACCA Syllabus Skill Level Changes: ACCA regularly updates its syllabus to keep up with evolving business and regulatory trends. The 2025-2026 syllabus changes for Skills Level papers introduce key additions, amendments, and deletions that impact exam preparation.
This blog provides a detailed breakdown of the updates for each Skills Level paper. It also recommends resources from Eduyush, including BPP online lectures and study materials at India pricing.
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1. Corporate and Business Law (LW-GLO)
Key Change:
- Fraudulent and Criminal Behavior: Added "Failure to Prevent Fraud" under H1e.
💡 Tip: Expect case-study questions on corporate responsibility and fraud prevention measures.
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2. Performance Management (PM)
Key Changes:
- D1e explicitly includes incremental, flexed, rolling, and activity-based budgets.
- D1j: Expanded to include volatility when explaining how budget systems handle uncertainty.
💡 Tip: Expect scenario-based questions on Budgeting under uncertain business conditions.
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3. Taxation – United Kingdom (TX-UK)
Additions:
- B6: National Insurance Contributions (NIC) for employed and self-employed persons.
- E2(c)(ii): Enhanced allowances for companies, including 100% and 50% first-year allowances on asset purchases.
Amendments:
- B3(a): Now covers cash and accruals based on income from self-employment.
- D2(c), D3(a)(v): Clarifications added for inheritance tax liabilities and exemptions for civil partners.
Deletions:
- B3(d), B3(f), B3(g): Removed computation of profits using the cash basis for small businesses.
- B6(a)(ii): Removed Class 2 NIC.
- E2: Removed super deduction apportionment rules for capital allowances.
💡 Tip: Focus on corporate taxation and capital allowances.
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4. Financial Reporting (FR)
Major Update:
- IFRS 18: Presentation and Disclosure of Financial Statements replaces IAS 1 and affects IAS 7 (Statement of Cash Flows).
-
Exam Impact:
- New formats for financial statements, including cash flow statements, are now examinable.
- Management-Defined Performance Measures (MPM) will not be tested.
💡 Tip: Focus on IFRS 18 changes for statement presentation, disclosures, and cash flows.
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5. Audit and Assurance (AA)
Key Changes:
- B1e, B1f, B1g (Quality Management Procedures) moved from B1 (Audit Engagements) to A2 (External Audits).
-
New Learning Objectives in A2:
- Explain the importance of quality management in audits.
- Evaluate deficiencies in audit quality and recommend improvements.
- D4g: "Directors' emoluments" changed to "Directors' remuneration."
💡 Tip: The exam will test quality management procedures more explicitly, including engagement performance, monitoring, and compliance with ethical requirements.
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6. Financial Management (FM)
- No changes to the syllabus.
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Final Thoughts ACCA Syllabus Skill Level Changes
The September 2025 - June 2026 syllabus updates introduce significant changes to key ACCA Skills Level papers. The focus areas include:
✅ Fraud prevention in Business Law
✅ Budgeting under volatility in Performance Management
✅ Corporate tax planning in UK Taxation
✅ New IFRS 18 presentation requirements in Financial Reporting
✅ Quality management in audits in Audit & Assurance
🎓 Stay ahead with expert-led training and the best ACCA resources from Eduyush!
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FAQs
There are several ways to prepare for the ACCA exams, including studying the exam syllabus and practicing past exam questions. You can also attend review courses or hire a tutor to help you prepare. It's also a good idea to create a study schedule and stick to it, and to take breaks and pace yourself during your studies.
If you fail an ACCA exam, you will need to re-register and pay the exam fees again. You may also want to consider reviewing the exam syllabus and studying more before attempting the exam again. It's also a good idea to talk to your tutor or mentor for guidance and to get feedback on where you may have gone wrong.
There is no limit to the number of times you can attempt the ACCA exams, but you will need to pay the exam fees each time you register. It's a good idea to carefully review the exam syllabus and consider seeking additional help if you are struggling to pass the exams after multiple attempts.
ACCA Exams are held four times a year for skill level and strategic level exams. These are held every quarter
March, June, September and December
The CA (Chartered Accountant) qualification is offered by the Institute of Chartered Accountants of India (ICAI). The ACCA qualification is offered by the Association of Chartered Certified Accountants (ACCA).
The CA qualification has been in existence for over 150 years, and is a globally recognised qualification. The ACCA qualification has been in existence for over 100 years, and is also a globally recognised qualification.
The CA qualification is available in India only, while the ACCA qualification is available in over 180 countries.
The ACCA subjects are assessed on a 100-point scale. The pass mark is 50 points. A score of 60 or more is required to achieve the grades of distinction, credit, and merit.
Yes. Passing all exams with a high percentage is an excellent accomplishment and demonstrates that you have a high level of understanding of the material. Employers will see this as evidence of your competence and be likely to consider you for a position if you are looking for work in the accounting field.
The hardest ACCA paper is the F5 performance management paper. This is because it requires a detailed knowledge of financial accounting and management accounting in order to pass.
Other papers that are difficult include the F7 financial reporting paper and the P2 advanced auditing and assurance paper. However, all of the ACCA papers are challenging, so it is important to thoroughly prepare for each one before sitting the exam.
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