ACCA Syllabus 2026 (June & Sept): Study Plan & Preparation Strategy

The ACCA Syllabus 2026 introduces important updates that every student must understand before starting their preparation. While most subjects remain stable, key changes in Taxation (TX), Advanced Taxation (ATX), and Advanced Performance Management (APM) can significantly impact exam strategy.

Get a complete overview of ACCA syllabus changes for June and September 2026 attempts, along with a practical study plan and preparation strategy. By focusing on updated topics, understanding exam trends, and planning your study approach effectively, you can stay ahead and maximize your chances of success in upcoming ACCA exams.

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ACCA Syllabus Changes Overview 

ACCA syllabus amendments, additions, and deletions effective from June/July 2026 to June 2027. It highlights key changes across Knowledge, Skill, and Professional levels, particularly in Taxation, Advanced Taxation, and Advanced Performance Management, while noting subjects with no changes. This overview is crucial for effective exam preparation.

ACCA Syllabus Changes Overview (June/July 2026 - June 2027)

Management Accounting (MA)

There are no changes to the Management Accounting (MA) syllabus. This includes no additions, no deletions, and no amendments.

Financial Management (FM)

There are no changes to the Financial Management (FM) syllabus. Students preparing for September 2026 or later attempts (up to June 2027) will follow the currently applicable syllabus.

Taxation (TX)

Changes for Taxation (TX) and Advanced Taxation (ATX) are applicable from the June attempt onwards, unlike other subjects where changes apply from the September attempt. This is due to Finance Act amendments which become effective from April 1st.

Changes Summary:

• Amendments:

• Investor Relief lifetime limit amended from £10 million to £1 million.

• BADR (Business Asset Disposal Relief) and IR (Investor Relief) tax rate increased from 10% to 14%.

• Additions:

• Domicile Status and Non-UK Domicile Individual topics, previously in ATX, are now included in the Tax syllabus.

• Deletion:

• The FHA (Property Income Assessment) topic under Property Income has been deleted.

• Minor Changes: Many aspects such as tax rates, personal allowance, and Capital Allowances remain unchanged. However, specific minor changes include:

• Employment Income:

• Car Benefit percentages have been amended, increasing by 1% across various categories.

• Hybrid car rates also increased by 1%.

• Electric car rate increased from 2% to 3%.

• Fuel Benefit Surcharge base figure has changed.

• Van benefit figures have changed.

• VAT:

• Penalty for late payment rates have been revised from 2%/4% to 3%/6%.

• Capital Gains Tax (CGT):

• MAJOR CHANGES have occurred.

• Previously, there were two types of rates; now, a single rate of 18% and 20% applies for both normal and residential gains. The 10%/20% rate for normal gains has been removed.

• The AEA (Annual Exempt Amount) limit remains unchanged.

• NIC (National Insurance Contributions):

• Employer's Class 1 NIC rates have been changed.

• Thresholds have been revised (e.g., from £9,100 to £5,000 for tax-free earnings).

• Employment Allowance limit has been revised.

• Class 1A limit has been revised.

• No changes for Class 4 and Class 1 Employee NICs.

• Interest Rates:

• Official Rate of Interest (now 3.75%), Over-tax interest, and Refund interest have all been revised.

Students preparing for the June attempt must pay close attention to Capital Gains Tax (CGT) due to its major changes.

Advanced Taxation (ATX)

Advanced Taxation (ATX) has undergone significant major changes.

• Core Change: The UK Finance Act has completely scrapped the Domicile Status rules. These have been replaced by a new rule: the Foreign Income and Gain Regime (FIG Regime).

• Impact of FIG Regime: This new regime is the most significant change and impacts:

• Individual Income Tax (old domicile status rules removed).

• Capital Gains Tax (CGT) (domicile status removed and replaced by FIG).

• Inheritance Tax (IHT) (domicile status removed and replaced by new rules under FIG).

• Residential Status: The Residential Status concept remains unchanged.

• Remittance Concept: The Remittance basis concept has been removed as it was linked to domicile rules. New rules will be studied instead.

• Employment Income: Previous remittance-based and domicile-based taxation rules have been removed. The new FIG regime applies, introducing concepts like Foreign Employment Election.

• Qualifying Corporate Bonds (QCBs): This topic has not been amended; it has been split into two parts, with changes only to numbering. The concept of deferring gains on QCBs remains.

• Inheritance Tax (IHT): The domicile-related part has been removed and replaced by new rules under the FIG regime, including the removal of the long-term UK residence status point.

• Overall Impact: The major difference is the removal of the domicile concept and its replacement with the Foreign Income and Gain Regime. All tax rate changes from the Taxation paper (e.g., CGT rates) also apply here.

Business and Technology (BT)

There are no changes to the Business and Technology (BT) syllabus.

Corporate and Business Law (LW)

There are no changes to the Corporate and Business Law (LW) syllabus.

Audit and Assurance (AA)

There are no changes to the Audit and Assurance (AA) syllabus.

Financial Accounting (FA)

There are no changes to the Financial Accounting (FA) syllabus from September 2026 to June 2027.

Advanced Audit and Assurance (AAA)

There are no changes to the Advanced Audit and Assurance (AAA) syllabus.

Strategic Business Leader (SBL)

There have been no changes to the Strategic Business Leader (SBL) syllabus for a significant period. Some nominal wording modifications, generally scenario-related, do not alter core content.

Advanced Performance Management (APM)

Advanced Performance Management (APM) has undergone significant changes. ACCA has both removed some models to simplify the syllabus and added new areas to prepare students for the new scheme applicable from 2027, focusing on non-financial metrics and data science.

• Deletions:

• BCG Matrix (from Strategic Management Accounting)

• Porter's Five Forces Model (from Strategic Management Accounting)

• Mckinsey's 7S Model (from Performance & Reward)

• Associated concepts of Structures, Systems, and Staff (from Performance & Reward)

• Wording Changes: Some areas within Strategic Management Accounting, Performance Hierarchy, Performance Measurement, Budgeting, and Performance & Reward have experienced wording changes. These are considered nominal.

• Additions:

• TRS (Topic Related System): A new topic area has been added.

• Net Promoter Score (NPS): A new model has been added under Non-Financial Performance Data, emphasizing non-financial metrics.

• Sustainability: A new topic area related to sustainability has been added.

• Performance Optimization: Two new topic areas have been added.

• Performance Reporting: Two new topic areas (C1, D, and C/E) have been added, particularly important for the 50-marker first question.

• Data Science & Analytics / Data Science Technology Performance Insight: These are significant new areas focusing on Big Data, AI, and Data Analytics. They are expected to be tested in the 25-marker second question, potentially contributing 12-15 marks.

Students should pay particular attention to the new additions in APM, especially Data Science & Analytics, as they represent significant new areas of study.

Financial Reporting (FR)

There are no changes to the Financial Reporting (FR) syllabus.

Performance Management (PM)

While a list of changes exists, there are no new topics added to the Performance Management (PM) syllabus. The changes primarily involve re-wording or incorporating existing concepts under new, separate headings.

• Re-wording/Re-heading:

• "Explain the use and benefits of Big Data, Data Mining, and Data Analytics" is now a separate heading.

• "Different methods of data analysis (e.g., Descriptive, Diagnostic, Predictive, and Prescriptive analytics)" is now a separate heading.

• "Environmental Management Accounting Techniques" has been re-worded.

• Increased Detail:

• Transfer Pricing: This topic will now be discussed in slightly more detail, requiring increased depth of analysis without introducing new concepts.

Strategic Business Reporting (SBR)

Technically, there are no new additions or deletions to the Strategic Business Reporting (SBR) syllabus. However, there is a change in the depth of discussion required.

• Increased Depth: Financial Reporting issues, previously discussed superficially, now require a cognitive level discussion. Students need to understand and discuss their impact on financial position and financial performance in greater detail.

Advanced Financial Management (AFM)

There are no changes to the Advanced Financial Management (AFM) syllabus.