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What is the major change in the ACCA 2025 syllabus for Financial Reporting (FR)?
The key update in the Financial Reporting paper is the full inclusion of IFRS 18, replacing IAS 1. There's also the introduction of sustainability-related content under B9f and clearer wording in sections D2 and C2.
How does the new ACCA 2025 syllabus impact the Strategic Business Reporting (SBR) paper?
The SBR syllabus now includes new outcomes under IFRS 18 and IFRS 19, as well as added focus on Management Performance Measures (MPMs) and climate-related disclosures. These additions are meant to align with global reporting trends.
Are there any changes in the Applied Knowledge Level under the 2025 syllabus?
Yes, Financial Accounting (FA) has been updated with IFRS 18, revised terminology (like "customer invoice" instead of "sales invoice"), and changes in the format of financial statements. The other two subjects, BT and MA, have only minor or no changes.
Why is it important to use updated study materials for ACCA 2025 exams?
The syllabus changes include new standards and updated legal frameworks, so using outdated materials may lead to confusion during exams. ACCA’s Study Hub, flashcards, quizzes, and examiners' reports help align preparation with the current syllabus.
New Syllabus Changes in ACCA 2025
Muskan Verma11 Aug, 2025
ACCA 2025 Syllabus Changes: The ACCA 2025 Syllabus Changes have brought many important updates for students preparing for their exams from September 2025 to June 2026. These changes are made to keep the exams more aligned with current accounting and business practices. If students are studying for the ACCA exams, it is important for students to know what has changed, what has been removed, and how these changes affect their preparation.
ACCA 2025 Syllabus Changes
The ACCA 2025 Syllabus Changes include updates in Strategic Professional exams, Applied Skills exams, and Applied Knowledge exams. While some subjects have not seen any major changes, others have had new topics added or old topics removed. The ACCA syllabus update has made sure to include new international standards and current topics in accounting.
New Syllabus Changes in ACCA 2025
The ACCA 2025 syllabus changes reflect evolving industry demands and aim to build stronger professional capabilities. These updates ensure students stay aligned with current global accounting practices.
Strategic Professional Level
Below, we’ve mentioned the ACCA 2025 syllabus changes in the Strategic Professional Level Subject:
Strategic Professional Level Syllabus Changes
Subject/Paper
ACCA 2025 Syllabus Changes
Main 2025 Changes / ACCA Syllabus Update / New Papers ACCA
Strategic Business Reporting (SBR-INT)
YES
Six new learning outcomes have been added under a new section C10, based on IFRS 18.
New outcome D1k added for IFRS 19.
More clarification in D1m on consolidated cash flow.
E1a now includes MPMs (management-defined performance measures).
Some old outcomes were removed, like F1b and Integrated Reporting.
Strategic Business Reporting (SBR-IRL)
YES
Same C10 changes as SBR-INT with IFRS 18.
A new F1d outcome added, focusing on climate-related disclosures under ESRS.
Strategic Business Leader (SBL)
NO (wording only)
Minor wording changes to some learning outcomes.
Advanced Financial Management (AFM)
NO
No syllabus update.
Advanced Performance Management (APM)
NO (wording only)
Minor wording changes to some outcomes.
Advanced Taxation (ATX-UK)
YES (see Finance Act article)
Updated for the latest Finance Act changes.
Advanced Audit and Assurance (AAA-INT/UK)
NO (wording only)
Minor wording changes to some outcomes.
Applied Skills Level
Below, we’ve mentioned the ACCA 2025 syllabus changes in the Applied Skills Level Subject:
Applied Skills Level Syllabus Change
Subject/Paper
ACCA 2025 Syllabus Changes
Main 2025 Changes / ACCA Syllabus Update / New Papers ACCA
Corporate and Business Law (LW-ENG and LW-GLO)
YES
New learning outcome H1e added.
This covers criminal behavior such as failure to prevent fraud or tax evasion.
Performance Management (PM)
NO (wording only)
Minor wording changes only.
Taxation (TX-UK)
YES (see article)
Syllabus update for recent finance acts.
Financial Reporting (FR)
YES
IFRS 18 is now fully examinable.
IAS 1 is removed from the syllabus.
Sustainability content added with B9f (IFRS Sustainability Standard 1).
Minor updates to D2 and C2 to include clearer wording.
Audit and Assurance (AA)
NO (wording only)
Minor wording changes only.
Financial Management (FM)
NO
No syllabus changes.
Applied Knowledge Level
Below, we’ve mentioned the ACCA 2025 syllabus changes in the Applied Knowledge Level Subject:
Applied Knowledge Level Syllabus Change
Subject/Paper
ACCA 2025 Syllabus Changes
Main 2025 Changes / ACCA Syllabus Update / New Papers ACCA
Business and Technology (BT)
NO
No syllabus changes.
Management Accounting (MA)
NO (wording only)
Minor wording updates, nothing new introduced.
Financial Accounting (FA)
YES
IFRS 18 replaces IAS 1.
Minor updates in wording, like "sales invoice" changed to "customer invoice".
Terms like "trade payables" changed to just "payables".
Format for financial statements updated.
Statement of cash flows now follows IFRS 18.
Why These Changes Matter
The ACCA 2025 Syllabus Changes were made to:
Include new international standards like IFRS 18 and IFRS 19.
Bring more focus on sustainability reporting.
Make students aware of legal duties to prevent fraud.
Update outdated or removed standards.
By making these ACCA syllabus update changes, ACCA wants to prepare students better for real-world business challenges. These 2025 changes also help learners stay ready for future roles in finance, accounting, and business.
Importance of Using Updated ACCA Study Materials
Since the syllabus has changed, it is very important to use the latest study materials. ACCA provides free resources like:
The ACCA Study Hub
Flashcards and short quizzes
Specimen exams and examiners’ reports
These will help students prepare as per the ACCA 2025 Syllabus Changes. Practicing questions is the key to doing well in exams. Make sure students understand the new learning outcomes, especially in Financial Reporting, Strategic Business Reporting, and Financial Accounting.
The ACCA 2025 Syllabus Changes show that ACCA is moving with the times. Whether it’s IFRS 18 in Financial Reporting or sustainability topics in SBR, the changes are made to help students become better professionals. The ACCA syllabus update has made sure that students learn what is relevant and needed in today’s business world.
If students are preparing for the upcoming exams, understand these 2025 changes and plan their studies accordingly. Make use of ACCA’s resources and keep practicing with updated materials.
These new changes in the ACCA syllabus may seem small, but they can make a big difference in how students prepare and perform. So stay focused, stay updated, and keep practicing!
