[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-181580-105":59,"doc-detail-181580-en":124},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":117,"head_meta":119,"extra_data":121,"updated_unix":123},105,"en","acca-syllabus-changes-strategic-professional-and-applied-skills-exams","ACCA Syllabus Changes - Strategic Professional and Applied Skills Exams","","Overview of ACCA syllabus changes across Strategic Professional, Applied Skills, and Applied Knowledge exams, highlighting whether syllabus updates exist for each named qualification. It specifies that most subjects have no change, while key areas such as Advanced Performance Management (APM) and Performance Management (PM) indicate updates requiring further review. Additional guidance points to relevant finance act details where applicable. The document also provides rationale for updates within section and subject areas, including new or renumbered learning outcomes and refined wording.",{"@graph":69,"@context":116},[70,84,99],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/acca-syllabus-changes-strategic-professional-and-applied-skills-exams/181580/",{"url":83,"name":65,"@type":85,"author":86,"headline":65,"publisher":89,"fileFormat":92,"inLanguage":63,"description":67,"dateModified":93,"datePublished":93,"encodingFormat":92,"isAccessibleForFree":94,"interactionStatistic":95},"DigitalDocument",{"name":87,"@type":88},"Jiven","Person",{"url":74,"name":90,"@type":91},"DocShare","Organization","application/pdf","2026-09-02",true,{"@type":96,"interactionType":97,"userInteractionCount":4},"InteractionCounter",{"@type":98},"ViewAction",{"@type":100,"mainEntity":101},"FAQPage",[102,108,112],{"name":103,"@type":104,"acceptedAnswer":105},"Which ACCA Strategic Professional exams have syllabus changes?","Question",{"text":106,"@type":107},"Advanced Performance Management (APM) indicates updates, while Strategic Business Reporting (SBR-INT, SBR-IRL), Strategic Business Leader (SBL), Advanced Financial Management (AFM), Advanced Audit and Assurance (AAA-INT, AAA-UK) do not show syllabus changes in the provided table.","Answer",{"name":109,"@type":104,"acceptedAnswer":110},"Are there syllabus changes in the Applied Skills exams?",{"text":111,"@type":107},"Performance Management (PM) shows syllabus changes. Other listed Applied Skills exams such as Corporate and Business Law (LW-ENG, LW-GLO), Taxation (TX-UK), Financial Reporting (FR), Audit and Assurance (AA), and Financial Management (FM) indicate no changes except that TX-UK directs readers to the Finance Act article for details.",{"name":113,"@type":104,"acceptedAnswer":114},"What does the document say about changes to learning outcomes in sections A–D?",{"text":115,"@type":107},"It states that sections A (strategic management and value creation), B (performance optimisation), C (performance reporting), and D (data science and technology for performance insights) have numerous updates, including adding, combining, and rewording learning outcomes. It also lists specific rewording, insertion, removal, and renumbering for outcomes such as A3c, A3d, B5b, E2a, E2b, and E2d.","https://schema.org",{"og:url":83,"og:type":118,"og:title":65,"og:site_name":90,"og:description":67},"article",{"robots":120,"canonical":83},"index,follow",{"doc_id":122,"site_id":62},181580,1788345204,{"code":4,"msg":5,"data":125},{"doc_id":122,"user_id":126,"nickname":87,"user_avatar":127,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":128,"file_id":129,"file_url":130,"file_type":131,"file_size":132,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":19,"language":133,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":134,"faqs":135,"seo_title":136,"seo_description":67,"update_tm":123,"read_time":52},1099513958607,"https://ap-avatar.wpscdn.com/avatar/100002390cf8733938c?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778829742770036399","| STRATEGIC PROFESSIONAL EXAMS | ARE THERE ANY SYLLABUS CHANGES? | SUPPORTING RESOURCES |  |\n| --- | --- | --- | --- |\n| Strategic Business Reporting (SBR-INT) | NO – although the wording to some learning outcomes has changed | Access SBR-INT ‘Essentials on one page’ | HERE  |\n| Strategic Business Reporting (SBR-IRL) | NO – although the wording to some learning outcomes has changed | Access SBR-IRL ‘Essentials on one page’ | HERE  |\n| Strategic Business Leader (SBL) | NO | Access SBL ‘Essentials on one page’ | HERE  |\n| Advanced Financial Management (AFM) | NO | Access AFM‘Essentials on one page’ | HERE  |\n| Advanced Performance Management (APM) | YES | Access more info about the APM syllabus changes | HERE  |\n| Advanced Taxation (ATX-UK) | Please refer to the Finance Act article for detail of changes: HERE | Access ATX-UK ‘Essentials on one page’ | HERE  |\n| Advanced Audit and Assurance (AAA-INT) | NO | Access AAA-INT ‘Essentials on one page’ | HERE  |\n| Advanced Audit and Assurance (AAA-UK) | NO | Access AAA-UK ‘Essentials on one page’ | HERE |\n\n| APPLIED SKILLS EXAMS | ARE THERE ANY SYLLABUS CHANGES? | SUPPORTING RESOURCES |  |\n| --- | --- | --- | --- |\n| Corporate and Business Law (LW-ENG) | NO | Access LW-ENG ‘Essentials on one page’ | HERE  |\n| Corporate and Business Law (LW-GLO) | NO | Access LW-GLO‘Essentials on one page’ | HERE  |\n| Performance Management (PM) | YES | Access more info about the PM syllabus changes | HERE  |\n| Taxation (TX-UK) | Please refer to the Finance Act article for detail of changes: HERE | Access TX-UK ‘Essentials on one page’ | HERE  |\n| Financial Reporting (FR) | NO | Access FR ‘Essentials on one page’ | HERE  |\n| Audit and Assurance (AA) | NO | Access AA ‘Essentials on one page’ | HERE  |\n| Financial Management (FM) | NO | Access FM ‘Essentials on one page’ | HERE  |\n\n\n| APPLIED KNOWLEDGE EXAMS | ARE THERE ANY SYLLABUS CHANGES? | SUPPORTING RESOURCES |  |\n| --- | --- | --- | --- |\n| Business and Technology (BT) | NO | Access BT ‘Essentials on one page’ | HERE  |\n| Management Accounting (MA) | NO | Access MA‘Essentials on one page’ | HERE  |\n| Financial Accounting (FA) | NO | Access FA ‘Essentials on one page’ | HERE  |\n\n| SECTION AND SUBJECT AREA |  | SYLLABUS CONTENT RATIONALE |\n| --- | --- | --- |\n| A | Strategic management and value creation | Numerous updates made in this syllabus section. This includes adding some new learning outcomes, combining some learning outcomes, and updating the wording of some learning outcomes. |\n| B | Performance optimisation | Numerous updates made in this syllabus section. This includes adding some new learning outcomes, combining some learning outcomes, and updating the wording of some learning outcomes. |\n| C | Performance reporting | Numerous updates made in this syllabus section.\u003Cbr>This includes adding some new learning outcomesand updating the wording of some learning outcomes. |\n| D | Data science and technology\u003Cbr>for performance insights | Numerous updates made in this syllabus section.\u003Cbr>This includes adding some new learning outcomesand updating the wording of some learning outcomes. |\n\n| SECTION AND SUBJECT AREA |  | SYLLABUS CONTENT RATIONALE |\n| --- | --- | --- |\n| A3c | Explain the uses and benefits of big data, data mining and data analytics. | A3c has been reworded to move specific methods to a separate learning outcome. |\n| A3d | Define different methods of data analysis (descriptive, diagnostic, predictive and prescriptive analytics) . | A3d has been inserted to specify methods. Subsequent learning outcome renumbered. |\n| B5b | Describe the environmental management accounting techniques (life-cycle costing, input-output analysis, flow cost accounting and ABC) . | B5b has been reworded to specify the techniques. |\n| E2a | Describe the objectives of a transfer pricing system. | Inserted for full coverage of transfer pricing. Subsequent learning outcomes renumbered. |\n| E2b | Explain and illustrate the basis for setting transfer prices, and","cbCaimZB83uPvKt7","https://ap.wps.com/l/cbCaimZB83uPvKt7","pdf",631815,"English","# Strategic professional exams\n## Supporting resources and change status\n# Applied skills exams\n## Supporting resources and change status\n# Applied knowledge exams\n## Supporting resources and change status\n# Section and subject area syllabus content rationale\n## A, B, C, and D updates\n## Specific learning outcome changes (A3c, A3d, B5b, E2a, E2b, E2d)","[{\"question\":\"Which ACCA Strategic Professional exams have syllabus changes?\",\"answer\":\"Advanced Performance Management (APM) indicates updates, while Strategic Business Reporting (SBR-INT, SBR-IRL), Strategic Business Leader (SBL), Advanced Financial Management (AFM), Advanced Audit and Assurance (AAA-INT, AAA-UK) do not show syllabus changes in the provided table.\"},{\"question\":\"Are there syllabus changes in the Applied Skills exams?\",\"answer\":\"Performance Management (PM) shows syllabus changes. Other listed Applied Skills exams such as Corporate and Business Law (LW-ENG, LW-GLO), Taxation (TX-UK), Financial Reporting (FR), Audit and Assurance (AA), and Financial Management (FM) indicate no changes except that TX-UK directs readers to the Finance Act article for details.\"},{\"question\":\"What does the document say about changes to learning outcomes in sections A–D?\",\"answer\":\"It states that sections A (strategic management and value creation), B (performance optimisation), C (performance reporting), and D (data science and technology for performance insights) have numerous updates, including adding, combining, and rewording learning outcomes. It also lists specific rewording, insertion, removal, and renumbering for outcomes such as A3c, A3d, B5b, E2a, E2b, and E2d.\"}]","ACCA Syllabus Changes - Strategic Professional and Applied Skills Exams | PDF"]