We revise our qualifications regularly to make sure that they continue to meet the needs of learners, schools and higher education institutions around the world and reflect current thinking. For this syllabus, we have worked with teachers, higher education institutions and professional bodies to help shape our content. Please see the 2023–2025 syllabus document for full details on the changes.
What are the main changes to the syllabus?
To support teachers and learners, we have:
- updated the subject content so it is clearer and demonstrates the depth you should teach each topic
- moved some content from Cambridge International AS Level to A Level, introduced a new section in AS Level ‘Types of business entity’ and removed ‘Consignment and joint venture accounts’ from A Level
- in response to feedback from higher education and professional bodies, we have introduced a new section on ethical considerations and enhanced the content on computerised accounting.
What are the main changes to the assessment?
- We have increased the duration of Paper 2 and now called it Fundamentals of Accounting. Marks remain the same.
- Paper 3 now assesses financial accounting only. We have also reduced the paper duration and number of marks.
- We have introduced a fourth paper, Cost and Management Accounting, so that financial accounting and cost and management accounting can be assessed in different papers at Cambridge International A Level, with a separate focus on each.
When do these changes take place?
The updated syllabus is for examination from June 2023 onwards. Examinations are available in March 2023 for India only. Please see the 2023-2025 syllabus above for full details.
Support
We are developing a comprehensive range of materials to help you teach the updated syllabus. These resources will be available from June 2021 onwards (before first teaching) through our School Support Hub and include:
- Scheme of work
- Learner guide
- Specimen Paper Answers
- Example Candidate Responses (after first examination).
Training
Face-to-face and online training will be available. For up-to-date information, visit our Events and training calendar.
Endorsed resources
View the latest resources that are being developed by our Endorsement Partners for the Cambridge International AS & A Level Accounting syllabus (9706).
Cambridge International AS & A Level Accounting (Second edition) (Hodder Education)
Provide the knowledge, understanding and skills required by the revised syllabus with a clear and accessible resource, featuring questions throughout to challenge learners at every level.
Read more on the Hodder Education website
Accounting for Cambridge International AS & A Level (Third edition) (Cambridge University Press)
Empower your students to study accounting confidently. Now complete with a revised order of chapters to support students transitioning from Cambridge IGCSE to International AS & A Level, as well as plenty of exam-style activities.
Read more on the Cambridge University Press website