ACCA New Syllabus: How frequently ACCA Syllabus changed every year?

Association of Chartered Certified Accountants (ACCA) paper-based exams the updated syllabus are typically examined from time to time.

ACCA offers four exam sessions a year at the Fundamentals and Professional level, since March 2016.


Let us take a look at some of the alterations that take place when ACCA syllabus changes.



Structural changes to the F5–F9 papers (skills module exams)

Paper format changes:

PM (F5) ꟷ

  • 15 x 2 marks OT


FR (F7) ꟷ

  • 3 x 10 marks OT case


FM (F9) ꟷ

  • 2 x 20 marks CR


TX (UK) (F6) ꟷ

  • 15 x 2 marks OT

  • 3 x 10 marks OT case

  • 1 x 10 marks CR

  • 2 x 15 marks CR


AA (F8) ꟷ

  • 3 x 10 mark OT* case

  • 1 x 30 mark CR

  • 2 x 20 mark CR



Details of the syllabus changes

Additions to the syllabus skills module exams LW (F4) ENG with their respective subject areas:

D4c) The formation and constitution of a company ꟷ The system of streamlined company registration

D4d) The formation and constitution of a company ꟷ The confirmation statement and the register of people with significant control

Changes to the syllabus skills module exams PM (F5) PERFORMANCE MANAGEMENT with their respective subject areas:

C1 (Budgetary systems and types of budget)

C1 now combines the previous C1 and C2 and as a result, the learning outcomes have been altered;

Learning outcomes C1g and C1h were previously known as C8d and C8f;

C1f is added as a new learning outcome focused on beyond budgeting.

C7 (Performance analysis)

C8d and C8f have been moved to C1 and as a result, the learning outcomes have been amended accordingly.

Note: Previously this section was C8 and titled ‘Performance analysis and behavioural aspects’.


Alteration to the syllabus skills module exams TX (UK) (F6), TAXATION with their respective subject areas:

B4 (Property and investment income)

'Individual savings account (ISA)' has replaced 'New individual savings account (NISA)' in part (g).

Significant changes that have been made to the FR (F7) FINANCIAL REPORTING study guide:

Distinguish between the primary aims of not-for-profit and public sector entities, including those of profit-oriented entities. The learning outcome of the A3a) section is now incorporated in section C4 of the F7 syllabus.

The main areas that have been changed in the AA (F8) AUDIT AND ASSURANCE syllabus are:

D1 (Financial statement assertions and audit evidence)

Details of the assertions contained in the financial statements;

Classes of transactions and events and their respective disclosures;

Account balances and related disclosures at the term-end


If you are curious to know more about the current ACCA syllabus then apply to the professional ACCA courses in London.

#ACCASyllabus


Author: David Mike on 3 January 2020

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