With ACCA's announcement of the syllabus changes coming in 2027, many learners have been asking the same question: How will these changes impact my studies?

Here's everything you need to know about the ACCA syllabus changes, and why continuing your studies now is the smartest career move to make.

What's changing in the ACCA syllabus 2027?

The structure of the Strategic Professional level is the biggest talking point in the recent syllabus announcement. Instead of the current four-subject requirement, ACCA learners will need to complete three subjects.

These are:

S1 - Business and Sustainability Reporting

Learners who have already passed Strategic Business Reporting (SBR) under the current syllabus will receive automatic credit for this paper.

S2 - Strategic Business Leader

Similarly, those who have completed the Strategic Business Leader (SBL) will receive credit for this requirement.

One option paper from:

• SAA Audit and Assurance Professional
• SCF Corporate Finance Professional
• SDS Data Science Professional
• SPI Performance and Insights Professional
• STA Taxation Advisory Professional

This represents a shift from the current requirement of SBR, SBL, and two option papers.

Explore the changes we’re making to the ACCA Qualification

Some learners are viewing the 2027 changes as an opportunity to take a break. The logic may initially seem straightforward, but it overlooks the substantial benefits of achieving the ACCA membership sooner rather than later.

Don’t wait for a syllabus you haven’t seen

If you're thinking about taking a break and waiting for the new syllabus, ask yourself if it’s worth stepping away from something you already understand for something that’s still unknown.

You’re already familiar with the current ACCA syllabus, the exam structure, and the learning style. You know what to expect and how the examiners think - that’s a huge advantage.

The new ACCA syllabus is still being developed. Full details of the redesigned qualification will not be available until late 2025 or early 2026. That leaves a long period without detailed syllabus guidance or materials.

By pausing now, you risk losing momentum, confidence, and valuable study habits all for a version of the qualification that’s not yet ready. Instead, stay on track and make progress with the tools and structure you already know. Every step now gets you closer to qualification and the career benefits that come with it.

The power of continuous studying

It can be tough balancing your studies with everything else life throws at you. But when it comes to qualifying faster and more effectively, consistency is key.

• You’ll retain more: ACCA subjects build on each other, so the more consistently you study, the easier it is to connect ideas and retain key concepts. And the science backs it up - studies show we forget around 70% of new information within 24 hours if we don’t review it. Taking a break can mean having to relearn content from scratch, costing you more time and effort in the long run.
• You’ll feel more confident: When you're in a steady study rhythm, you walk into exams better prepared and less stressed.
• You’ll save time: Just as marathon training requires a steady pace, stopping means losing progress. Staying consistent helps you move forward without having to start over.

Taking a break after your last exam might seem appealing, but stepping away now could make it harder to return, and you'll risk losing the knowledge you’ve worked so hard to build.

The real cost of waiting: What you'll miss

Delaying your studies until 2027 might mean one fewer exam, but the real cost is much higher. From lost earnings to fading confidence, here’s what you risk missing out on:

Enhanced career opportunities

Every year you delay your qualification is a year you're not accessing this earning potential. According to Hay’s Salary Guide 2025, a part-qualified individual in London can expect to earn around £45,000, while ACCA members average £74,000.

That’s a potential loss of up to £58,000 over two years - far outweighing the benefit of skipping one paper.

Global recognition

ACCA membership brings immediate credibility with employers worldwide. It opens doors to roles and responsibilities that are often out of reach for part-qualified candidates, regardless of their experience.

A stronger professional network

As a member, you join a global community of finance professionals - a powerful source of support, mentorship, and opportunity.

Continuing professional development

Members gain access to cutting-edge insights and continuous learning opportunities that keep them ahead in a rapidly evolving profession. This ongoing development is crucial in maintaining competitiveness in the job market.

In short, every step forward now puts you closer to the rewards that come with membership. Waiting only slows you down.

ACCA's official guidance: Keep moving forward

We spoke to Abdul Goffar, the Head of ACCA UK, said:

“Our strong recommendation is that you continue to actively progress towards ACCA membership so you can enjoy the recognition from employers and boost your career sooner rather than later.

There are many benefits to becoming an ACCA member, not least the ability to open doors to employers around the world. Employers are likely to offer significantly greater recognition in terms of compensation and career progression once you achieve ACCA membership, compared to when you have outstanding exams.”

In short, completing your qualification sooner allows you to access membership benefits earlier and accelerate your career progression. Learners who complete the Strategic Professional level before 2027 will progress to membership more quickly and immediately begin benefiting from all that ACCA membership has to offer.

Understanding the transition process

The ACCA has developed comprehensive support for learners navigating these changes. Their dedicated Transition Tool provides detailed guidance on how your progress by 2027 will align with the new syllabus requirements.

You can also find information on how to navigate the syllabus updates on our website.

For now, the key transition points to remember are:

• You won't need to resit any exams you've already passed
• The current syllabus remains fully valid
• You won't face additional time or cost to complete your qualification
• Credits will be automatically applied where appropriate
• Your focus now should be on the next steps in the current syllabus.

Continuing your studies

Most ACCA qualifications take 3-5 years to complete. If you're already partway through your studies, pausing now means you'll likely finish later than if you simply continued with the current syllabus.

Moreover, the career benefits of early membership far outweigh the minor convenience of completing one fewer paper. The professional recognition, salary potential, and networking opportunities available to ACCA members represent significant value that compounds over time.

Next steps

Focus on your next exam. Build momentum. Each paper you complete brings you closer to membership and all its associated benefits.

For detailed guidance on how these changes might affect your specific situation, visit the Kaplan ACCA Syllabus Guidance pages.