English

ہوم / ACCA / SPI

SPI Performance and Insights Professional

Written by Mahnoor Sheikh (ACCA)

Syllabus for exams from September 2027 to June 2028. Build the ability to evaluate strategic and operational matters to drive performance and enhance value.

About this exam

SPI replaces APM and builds on E5 Performance with Data Analysis. The sections are close to APM, with data analytics given its own section. Use the APM notes for the shared topics.

Exam format

DeliveryComputer-based exam, 3 hours 15 minutes
Section AOne 50-mark scenario-based question (40 technical marks and 10 professional skills marks). All four professional skills are examined in Section A
Section BTwo 25-mark scenario-based questions (20 technical marks and 5 professional skills marks each). Each examines at least two professional skills
Pass mark50 percent

From ACCA's syllabus and study guide. Questions in the real exam include multiple choice, multiple response (for example choose TWO), number entry and selection questions. This site's questions are single answer multiple choice.

This is the first syllabus for SPI, for exams from September 2027 to June 2028.

Syllabus map

The sections and topic titles below follow ACCA's syllabus. Open ACCA's study guide for the full learning outcomes.

A. Strategic management and value creation
  • Strategic management accounting
  • Performance hierarchy
  • Financial performance measurement
  • Non-financial performance measurement
  • Sustainability
B. Performance optimisation
  • Budgetary planning and control
  • Performance and reward
  • Performance improvement models and techniques
  • Performance optimisation in specific contexts
C. Performance reporting
  • Management reports
D. Technology and data analytics for performance and insights
  • Technology and information systems
  • Data analytics
E. Professional skills
  • Communication
  • Analysis and evaluation
  • Scepticism
  • Commercial acumen

Official documents

Most topics in SPI are also in APM. Use the APM notes and the APM practice questions for the shared topics.

Practice questions for the new topics

The notes and questions were written for this site from ACCA's syllabus. They are not ACCA material. Check anything you are unsure about against ACCA's study guide and your tuition provider's materials.