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.

Note: ACCA is overhauling the entire qualification from 2027 with fewer exams and only one option paper. See our complete ACCA Syllabus Changes 2027 guide to understand what's changing."

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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:

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✅ 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

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