ACCA Syllabus Changes for Strategic Professional Level (September 2025 – June 2026)
The ACCA Strategic Professional Level syllabus undergoes periodic updates to align with global financial, regulatory, and corporate governance changes. The latest syllabus changes, applicable from September 2025 to June 2026, introduce updates to several subjects, including Strategic Business Reporting (SBR), Strategic Business Leader (SBL), Advanced Financial Management (AFM), Advanced Audit and Assurance (AAA), and Advanced Performance Management (APM).
📌 Why Do These Changes Matter?
✔️ Keeps the ACCA syllabus relevant to real-world industry standards.
✔️ Ensures students are equipped with the latest financial reporting and sustainability knowledge.
✔️ Helps students prepare effectively by understanding new exam focus areas.
This blog provides a detailed breakdown of the syllabus changes for each subject, including new additions, removals, and key amendments.
1️⃣ Strategic Business Reporting (SBR) – Major Updates
What’s New?
🔹 Expanded focus on IFRS 18 and IFRS 19.
🔹 More detailed testing of financial statement disclosures.
🔹 Changes in how going concern is assessed.
Key Syllabus Amendments
| Topic |
Change |
| Financial Statement Presentation (C10) |
New section added, introducing six new learning objectives (LOs) based on IFRS 18 to enhance understanding of financial statement structures and disclosure notes. |
| Group Accounting (D1) |
New LO D1 k) added to test IFRS 19 application.
Existing LO D1 l) expanded (now LO D1 m)) to provide more clarity on consolidated cash flow statements. |
| Analysis & Interpretation (E1) |
LO E1 a) updated to include Management Performance Measures (MPMs) under IFRS 18.
LO E1 b) now consolidates LO E1 c) and LO E1 d), focusing on IFRS 8 principles. |
| Financial Reporting Issues (F1) |
LO F1 b) removed.
Going concern assessment (F1 c)) moved to C11 c) for better alignment. |
💡 Impact on Students:
📍 Greater emphasis on disclosure and financial reporting principles.
📍 IFRS 18 and IFRS 19 will be tested more thoroughly.
📍 Going concern assessment moves to a new section (C11 c)).
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2️⃣ Strategic Business Leader (SBL) – Minor Updates
What’s Changing?
🔹 More emphasis on sustainability in business governance.
🔹 Project management now highlighted as a key skill.
Key Syllabus Amendments
| Topic |
Change |
| Governance & Sustainability (B) |
Section B’s title updated to emphasize sustainability issues. |
| Managing Change & Project Management (H) |
Section H title changed to include project management explicitly. |
| Corporate Social Responsibility (B2c)) |
Reworded to reflect modern governance and sustainability terminology. |
💡 Impact on Students:
📍 More case-study-based questions on sustainability.
📍 Expect more project management concepts in exams.
📍 Revised CSR wording aligns with industry changes.
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3️⃣ Advanced Financial Management (AFM) – No Changes
📍 The syllabus remains unchanged for AFM.
💡 What This Means for Students:
✅ Existing study materials remain valid.
✅ Continue focusing on financial management techniques and risk strategies.
💡 AFM remains unchanged, but staying ahead with expert guidance is key. Prepare with BPP recorded lectures at India pricing. Start Learning
4️⃣ Advanced Audit & Assurance (AAA) – Significant Changes
What’s New?
🔹 More focus on sustainability assurance.
🔹 Refined exam language for clarity.
Key Syllabus Amendments
| Topic |
Change |
| Professional Ethics (B2 c)) |
Minor wording adjustment for clarity. |
| Quality Management (C2 a)) |
Learning objective removed.
|
| Planning & Risk Assessment (D1 c)) |
Minor wording revision. |
| Planning & Risk Assessment (D3 c)) |
"Social and environmental matters" replaced with "Sustainability information" for consistency. |
| Audit of Sustainability Information (F5) |
Section now focuses on sustainability assurance.
LO F5 c) now includes "evaluation" skills.
Several LOs reworded/moved for better structure. |
💡 Impact on Students:
📍 Increased emphasis on sustainability audits.
📍 More case-study-based questions on ESG factors.
📍 Quality management testing removed.
💡 AAA now focuses on sustainability audits—ensure your preparation is up to date with BPP’s recorded lectures via Eduyush. Get Started
5️⃣ Advanced Performance Management (APM) – Minor Updates
What’s Changing?
🔹 More focus on prescriptive analytics and brand loyalty.
🔹 Greater scenario-based questions.
Key Syllabus Amendments
| Topic |
Change |
| Data Analytics (B4 c)) |
Prescriptive analytics added. |
| Private Sector Performance (C1 c)) |
Wording adjusted to highlight scenario-based exam questions. |
| Non-Financial Performance Indicators (C4 d)) |
Brand loyalty now explicitly mentioned as an indicator. |
| Behavioral Aspects (C7 b)) |
Revised to emphasize scenario-based evaluation. |
💡 Impact on Students:
📍 Expect more data analytics questions in exams.
📍 Non-financial measures like brand loyalty will be tested.
📍 More practical case-study-based questions.
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Final Thoughts: How Should You Prepare for These Changes?
✅ Key Takeaways for ACCA Students
✔️ SBR and AAA have major changes – Focus on IFRS 18, IFRS 19, and sustainability assurance.
✔️ SBL and APM updates introduce scenario-based questions – Expect practical applications in governance, performance management, and data analytics.
✔️ AFM remains unchanged – Continue preparing with current study materials.
📌 What Should You Do Next?
✔️ Stay Updated: Download the latest ACCA syllabus changes document.
✔️ Revise with Updated Resources: Make sure your books and study materials cover the latest changes.
✔️ Use Practice Questions: ACCA past papers and mock exams are the best way to adjust to new syllabus changes.
✔️ Join an ACCA Learning Provider: Enroll with an ACCA-approved learning provider to get expert guidance and tailored study plans.
💡 Need help preparing for ACCA exams? Speak to an ACCA-approved training provider like Eduyush to access updated study resources and expert coaching.
FAQs on ACCA Syllabus Changes for September 2025 – June 2026
📌 Which ACCA subjects have the most syllabus changes?
✔️ SBR (Strategic Business Reporting) – Major updates in IFRS 18, IFRS 19, and financial disclosure.
✔️ AAA (Advanced Audit & Assurance) – New focus on sustainability audits.
📌 Do I need new study materials for AFM?
No, Advanced Financial Management (AFM) has no syllabus changes, so existing resources remain valid.
📌 Will the ACCA exam format change in 2025?
No, the exam structure remains the same, but questions may reflect new syllabus topics.
💡 Stay ahead with the latest ACCA syllabus updates with latest ACCA books!
📢 Enroll in an ACCA-approved course today and start preparing for your Strategic Professional Level exams.