
The AICPA and CIMA have introduced a major enhancement to the CGMA Professional Qualification syllabus, which will be implemented in 2026.
This update is intended to equip accounting and finance students with the necessary skills to meet the evolving requirements of the contemporary workplace.
The revised syllabus centres on strengthening the role of finance professionals as “high-impact business partners” within businesses.
It underscores the importance of utilising technology and employing “critical thinking” to generate value for organisations.
These modifications are based on insights from AICPA and CIMA’s Future of Finance 2.0 research, as well as findings from CFOs of Fortune 500 companies and the World Economic Forum’s Future of Jobs Report 2025.
The focus is on merging technological expertise with human insight to effectively navigate the knowledge economy.

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By GlobalDataDuring the recent Gartner CFO conference, it was reported that 79% of CFOs feel that employees need to reconsider their approach to their roles.
This highlights the necessity for finance professionals to adapt to the shifting landscape of their responsibilities.
Significant updates to the syllabus include improved competencies in business collaboration, strategic planning, and the incorporation of financial technologies such as generative AI.
A novel problem-solving methodology will enable finance professionals to offer expert guidance and assist in strategic decision-making.
Crucially, these syllabus revisions will not affect students who are preparing for CGMA examinations in 2025.
This ensures a seamless transition for current students while aligning future professionals with industry demands.
AICPA and CIMA External Relations – Business Engagement and Growth director Barry Payne said: “This syllabus update represents a major shift from traditional accounting education, which has long focused on information preparation, controls, and compliance—areas now increasingly automated by technology.
“The CGMA Professional Qualification empowers professionals to redefine their identity and enhance their value, while also helping employers build a more agile talent pipeline.
“It supports career development through a lattice of experiences, aligning with both succession planning and evolving business needs.”