Performance Management syllabus changes, September 2026 to June 2027

ACCA's study guide for these sessions lists a few changes to the PM syllabus. They make data analytics, environmental accounting and transfer pricing more specific; the structure of the exam is unchanged.

Sessions	September 2026, December 2026, March 2027, June 2027
Data analytics	Descriptive, diagnostic, predictive and prescriptive analytics named
Environmental accounting	Life-cycle costing, input-output analysis, flow cost accounting and ABC named
Transfer pricing	Objectives of a system, any cost base, and multinational companies

Big data and data analytics

The learning outcome on data analytics was reworded, and a new one names four kinds of analytics: descriptive (what happened), diagnostic (why it happened), predictive (what is likely to happen) and prescriptive (what to do about it).

Environmental and sustainability accounting

The outcome on environmental management accounting now names its techniques: life-cycle costing, input-output analysis, flow cost accounting and activity-based costing. Each sets out to find environmental costs that would otherwise sit hidden in general overheads.

Transfer pricing

A new outcome on the objectives of a transfer pricing system: what a transfer price should achieve for the divisions and for the organisation as a whole.
The outcome on setting transfer prices no longer names particular cost bases, so a question can use variable or full cost, standard or actual.
A new outcome on the issues to weigh when a multinational company sets transfer prices between divisions in different countries.

How this course follows it

Every question and lesson here is written to the September 2026 to June 2027 study guide, including these changes.

Try 3 questions

Question 1 · Section A · Syllabus A1, A2, A32 marks

Information systems and data analytics

Lydgate Co puts its procedures manual, budget templates and internal telephone directory on a private network that only its own employees can reach.

Which statement best describes this network? (2 marks)

It is cloud storage that suppliers can log in toIt is an intranet, as access is limited to the company's own staffIt is the internet, because staff reach it with a web browserIt is a wide area network, so outsiders can read its pages

Question 2 · Section A · Syllabus B52 marks

Environmental management accounting

Which TWO of the following are issues organisations face in managing environmental costs? (2 marks)

Tick 2Environmental costs never affect product decisionsSome harm, such as damage to habitats, is hard to value in moneyMany environmental costs sit unseen in general overheadsEvery environmental cost is shown separately in the financial statementsEnvironmental costs are always small

Question 3 · Section A · Syllabus B32 marks

Life-cycle costing

Corrie Leisure plans a new gym with a five-year life. Fitting out the site before opening will cost $492,000. Running costs will be $180,000 a year, plus $40 a year for each member. Expected members are 500 in year 1, 650 in year 2, 750 in year 3, 700 in year 4 and 600 in year 5. Restoring the site when the gym closes will cost $80,000.

What is the life-cycle cost per member-year (one member for one year)? (2 marks)

Next step

Take the free diagnostic Start the free variances lesson

ACCA's PM syllabus and study guide (PDF)

Questions people ask

Has the ACCA PM syllabus changed for 2026 to 2027?

Slightly. ACCA's study guide lists changes to the data analytics, environmental accounting and transfer pricing outcomes. The exam's format and pass mark are unchanged.

Is transfer pricing in multinational companies examinable in PM?

Yes. ACCA inserted it as a learning outcome for September 2026 to June 2027.

Is the simplex method examinable in PM?

No. ACCA's study guide excludes simplex and sensitivity to changes in objective functions; linear programming is examined with graphs and simultaneous equations, including shadow prices and slack.