ACCA Updates 2025-26: Syllabus, Ethics, Digital

The ACCA qualification continues to evolve to meet the needs of finance and accounting professionals, including professional accountants and auditors. For the 2025-2026 session, ACCA (Association of Chartered Certified Accountants) has updated its digital skills integration, syllabus content, and exam structure. These ACCA updates 2025 will help you graduate with the abilities and knowledge needed for today’s business world. Continue reading this blog to learn all about these developments in the exam pattern, syllabus, and study guide.

Overview of ACCA Updates for 2025–26

ACCA reviews its study content and exams to ensure they accurately reflect all the latest industry trends. In the 2025-2026 session, you will find adjustments in the professional ethics module, refreshed syllabus topics, and even paper formats. You will also find a clear focus on the data and digital skills.

What’s Changing in ACCA Exams and Structure?

Under the ACCA updates 2025, you will see the following changes in the structure and examinations: 

• Computer-Based Testing: ACCA will continue to expand the CBT network. That way, you can sit for the exams at the convenient centres or remotely through online proctoring.
• Sitting Rules: From September 1st, 2025, you have to follow the ACCA syllabus 2025, regardless of when you have registered.
• Paper Formats: Many examination papers will contain more scenario-based questions to test out the actual-world applications. For instance, SBR (Strategic Business Reporting) and SBL (Strategic Business Leader) will have all updated case studies. These will integrate sustainability and governance.
  

Revised ACCA Syllabus for 2025

The recent changes to the ACCA course include changes in the syllabus, which will help you improve your professional capabilities. The study guide will outline the topics that have been transferred from one paper to another, removed, or added.

Subject Additions, Removals, and Focus Areas

• Data Analytics and Digital Finance: The new learning outcomes in SBL and FM will cover all the basic tools for digital reporting and data analysis methods.
• Sustainability Reporting: In response to the growing emphasis on environmental, social, and governance (ESG) factors, the Strategic Business Reporting (SBR) syllabus has been updated to include sustainability reporting. Candidates are now required to understand the implications of the IFRS Sustainability Disclosure Standards, assess disclosures of climate-related risks and opportunities, and evaluate the ethical implications of non-compliance with International Financial Reporting Standards.
• Removed Topics: Many outdated narrative reporting measures have been removed from the skills level papers. It has been done so to make room for the digital-first content.
• Professionalism and Ethics: Ethics topics have expanded to address digital issues such as data privacy and AI (Artificial Intelligence) in a broader sense.
  

Ethics and Professional Skills Module (EPSM)

ACCA’s ethics module will help you graduate as a reliable advisor and a technician. For the 2025-2026 session, the EPSM has been updated, and you must complete the module before attempting the 1st Strategic Professional examination.

Enhanced Ethics Training in the New Curriculum

• Final Assessment: An online and short assessment validates your application and knowledge of professional ethics.
• Ten Interactive Units: Based on the ACCA updates for 2025, the EPSM will now consist of innovation, communication, commercial awareness, ethics, leadership, data analytics, and other relevant areas.
• Professional Skills Mapping: Each unit is aligned with the ACCA competency framework. This, in turn, ensures that you get to demonstrate skills like ethical judgement and critical thinking.
• Scenario-Based Learning: According to the ACCA updates 2025, you will work on the latest business dilemmas, which include confidentiality problems, data breaches, and AI bias.
  

Integration of Digital & Data Skills

The corporate world is becoming increasingly digital these days. The new updates offer certain data and ACCA digital skills in the core papers. This will enable you to work confidently with all modern reports and tools.

New Digital Topics in ACCA Papers

• Data Analytics in AFM (Advanced Financial Management) and FM (Financial Management): According to the new ACCA course, you will learn how to interpret basic data visualisation and use the spreadsheet functions. Doing so will let you analyse the risk metrics and cash flows.
• Cybersecurity Awareness: In AA (Audit and Assurance), you will find new questions to test out your understanding of data security frameworks and IT controls.
• AI and Automation in SBL: Under the ACCA updates 2025, SBL covers implementing RPA (robotic process automation) in finance functions.
• Digital Reporting Standards: In SBR, you will cover the digital disclosure needs and XBRL (eXtensible Business Reporting Language) tagging.
  

The ACCA survey has revealed that more than 80% of employers value technical financial knowledge and digital skills. All these syllabus updates enable you to satisfy that demand.

Preparing for ACCA 2025–26 Successfully

Knowing what’s changing via ACCA updates 2025 is the first step. Next, align your study plan so you cover both old and new topics effectively before your exam date.

Tips to Align Your Study Plan with New Changes

Here are some strategies and tips to help you succeed in the exams:

• Update Your Resources: Make sure you use the 2025–26 syllabus PDF document and study guides. If you rely on third-party materials, check that they’ve been updated for the new content.
• Map New Topics: Create a checklist of all added digital and ESG topics. Schedule extra study sessions to master spreadsheet analytics or XBRL basics.
• Revise EPSM Early: Complete the Ethics and Professional Skills Module well before your Strategic Professional exams to free up study time later.
• Utilise Official ACCA Resources: The ACCA’s website provides support resources to help candidates, including examiner reports and webinars. Create a MyACCA account to stay updated.

Conclusion

The ACCA updates 2025 will help you benefit from application-based questions, crucial digital-data skill training, and a strong ethics module. If you embrace all these changes early, you can update your study plan and practice scenario questions to stay one step ahead. For structured, expert-led coaching, active peer community, and professional feedback, you should consider NorthStar Academy for your ACCA journey. We offer ACCA courses, CPA US courses, US CMA courses, and Enrolled Agent courses. We also help you with the CMA USA exam preparation.