IGCSE Accounting 0452 and Environmental Management 0680 from 2027: what changes?
Both syllabuses keep their codes and are revised for first examination in 2027. In Accounting 0452, only Paper 1 changes (40 multiple-choice marks in 1 hour 30 minutes, up from 35 in 1 hour 15), and new content on ethics and technology is added. In Environmental Management 0680, the papers keep their length and marks but are renamed and restructured, and the assessment objective weightings change. For most schools the first exams are in June 2027. Schools in India can also enter candidates in March 2027.
As of November 2026, the old syllabuses cover the remaining 2026 exams, which end with the November 2026 series. If your students sit either subject in 2027, their mocks this year should follow the new format. This guide covers each subject in turn.
At a glance: 0452 and 0680 from 2027
The headline: Accounting changes very little, while Environmental Management changes in structure but not in exam time or marks.
| Item | Accounting 0452 | Environmental Management 0680 |
|---|---|---|
| New syllabus years | 2027, 2028, 2029 | 2027, 2028, 2029 |
| First new-syllabus exam | June 2027 (March 2027 in India) | June 2027 (March 2027 in India) |
| Paper 1 | 40 marks, 1 h 30 min (was 35, 1 h 15) | 80 marks, 1 h 45 min (unchanged), renamed |
| Paper 2 | No changes | 80 marks, 1 h 45 min (unchanged), renamed |
| Assessment objectives | Rounded differently only | Weightings change |
| New content | 7.2 Ethical considerations, 7.3 Technology and sustainability | Fracking, plastic pollution, climate change, fieldwork investigations |
| O Level equivalent | 7707, new syllabus for 2027–2029 | 5014, new syllabus for 2027–2029 |
The O Level syllabuses have their own documents. Accounting 7707 is examined in June and November. Environmental Management 5014 is examined in June, with November available in Mauritius only.
IGCSE Accounting 0452: what changes from 2027?
Paper 1 gets five more questions and 15 more minutes. Paper 2 doesn't change at all. Both papers keep their weightings of 30% and 70%.
| Component | 2026 | 2027–2029 |
|---|---|---|
| Paper 1 Multiple Choice | 35 marks, 1 hour 15 minutes, 30% | 40 marks, 1 hour 30 minutes, 30% |
| Paper 2 Structured Written | 100 marks, 1 hour 45 minutes, 70% | 100 marks, 1 hour 45 minutes, 70% |
| Paper 2 format | Five compulsory questions, 20 marks each | Five compulsory questions, 20 marks each |
Time per Paper 1 question rises slightly, from about 2.1 minutes to 2.25 minutes.
Have the 0452 assessment objectives changed?
Only in rounding. Cambridge says the new AO wording tests the same knowledge and skills as before, and that AO1 and AO2 have been rounded differently in the whole-qualification table. The weightings within each paper are identical.
| Assessment objective | Whole IGCSE 2026 | Whole IGCSE 2027–2029 | Paper 1 (both) | Paper 2 (both) |
|---|---|---|---|---|
| AO1 Knowledge and understanding | 65% | 66% | 80% | 60% |
| AO2 Analysis | 25% | 24% | 20% | 25% |
| AO3 Evaluation | 10% | 10% | 0% | 15% |
What content is new in 0452?
Topic 7 is renamed "Accounting concepts and modern practice" and gains two new sub-topics. The rest of the content is mostly reordered and reworded for clarity.
- 7.2 Ethical considerations. Why accounting needs an ethical framework, the five fundamental principles (integrity, objectivity, professional competence and due care, confidentiality, professional behaviour) and why the framework matters to stakeholders and society.
- 7.3 Technology and sustainability. Using digital applications for accounting records, storing data safely and sustainably, the risks of not doing so, and the pros and cons of manual, device, cloud and other digital storage. The syllabus says students do not need to know specific accounting software.
- Accounting ratios updated. The list now includes inventory turnover in days alongside rate of inventory turnover in times, and ROCE uses profit for the year before interest. A new note says students must use the formulas given in the syllabus, as these are the only formulas accepted.
- Removed or reworded. The 2026 sub-topic 7.2 Accounting policies (comparability, relevance, reliability, understandability) does not appear in the 2027–2029 content, and the "International standards – terminology" list has been removed from the syllabus.
The 2027 specimen papers already test the new material. Specimen Paper 1 includes questions on the principle of integrity and on storing business data sustainably. Specimen Paper 2 Question 2 ends with two 2-mark parts on ethics: naming the ethical principle applied and explaining why the ethical framework matters.
What this means for marking 0452 mocks this year
Paper 2 past papers fit the 2027 format exactly. Paper 1 past papers need five extra questions and a longer time.
| Past paper section | Still fits for 2027 mocks? | What to do |
|---|---|---|
| Paper 2 (any series) | Yes | Use as it is. Check any part on the old 7.2 accounting policies |
| Paper 1 (35 questions) | Partly | Add five questions, ideally on ethics and technology from the specimen, and allow 1 h 30 |
| Ratio questions | Mostly | Mark against the 2027–2029 formula list, since only those formulas are accepted |
| Old grade thresholds | Paper 2 yes, Paper 1 rough | Paper 1 thresholds were set out of 35, so any conversion to 40 is an estimate |
Because the AO weightings within each paper are unchanged, the balance of what earns marks in Paper 2 is the same as before. The new risk is content: students who haven't been taught 7.2 and 7.3 will drop easy marks. A question-level analysis of your mock will show quickly whether those topics are a gap.
IGCSE Environmental Management 0680: what changes from 2027?
Both papers stay at 1 hour 45 minutes, 80 marks and 50% each, but both are renamed, Paper 1 loses its sections, and practical method questions move entirely to Paper 2. Paper 2 also drops its single-country context.
| Component | 2025–2026 | 2027–2029 |
|---|---|---|
| Paper 1 title | Theory | Principles of Environmental Management |
| Paper 1 structure | Section A short and structured (20 marks), Section B source-based (60 marks) | No sections. Short-answer and structured questions with extended response based on source material |
| Paper 1 practical method questions | Included | No longer assessed in Paper 1 |
| Paper 2 title | Management in context | Environmental Management in Context |
| Paper 2 context | Single-country context | Single-country context removed |
| Paper 2 practical method questions | Included | Practical method questions limited to Paper 2 |
| Duration, marks, weighting | 1 h 45 min, 80 marks, 50% each | Unchanged |
You can see the change in the papers themselves. The June 2024 Paper 21 was built around New Zealand. The 2027 specimen Paper 2 has five questions with different contexts, including a farm in Finland, giant African land snails, a soil investigation, Iceland and a cement factory. Its method questions include describing a random sampling strategy and identifying independent, dependent and control variables. Cambridge also says the style of the last question in Paper 1 has changed, so check the specimen paper and mark scheme.
How have the 0680 assessment objective weightings changed?
Knowledge (AO1) and investigation skills (AO3) go up; handling information (AO2) goes down. The bigger story is inside the papers: Paper 1 becomes knowledge-led and Paper 2 becomes investigation-led.
| Assessment objective (2027–2029 name) | Whole IGCSE 2025–2026 | Whole IGCSE 2027–2029 | Paper 1 old → new | Paper 2 old → new |
|---|---|---|---|---|
| AO1 Knowledge with understanding | 40% | 43% | 40% → 55% | 40% → 30% |
| AO2 Handling information and problem-solving | 35% | 30% | 40% → 30% | 30% → 30% |
| AO3 Investigation skills and making judgements | 25% | 27% | 20% → 15% | 30% → 40% |
The AO names have changed slightly too. In the 2025–2026 syllabus, AO1 was "Knowledge and understanding" and AO2 was "Information handling and analysis".
What content changes in 0680?
The course is reorganised from nine topics into seven, with new sub-topics on climate change, fracking, plastic pollution and fieldwork.
| 2025–2026 topics (9) | 2027–2029 topics (7) |
|---|---|
| 1 Rocks and minerals and their exploitation | 1 Natural resources |
| 2 Energy and the environment | 2 Land |
| 3 Agriculture and the environment | 3 Water |
| 4 Water and its management | 4 The atmosphere and human activities |
| 5 Oceans and fisheries | 5 Ecosystems, biodiversity and fieldwork |
| 6 Managing natural hazards | 6 Natural hazards |
| 7 The atmosphere and human activities | 7 Human population |
| 8 Human population | |
| 9 Natural ecosystems and human activities |
- Added: 1.3 Sustainable management of rocks, ores and minerals; 1.6 Fracking; 3.6 Plastic pollution; 5.4 Fieldwork investigations; and a new heading, 4.2 Climate change.
- Removed: sustainable use of rocks and minerals, oceans as a resource, world fisheries, ecosystems under threat, and selective breeding as a way to increase agricultural yields.
- Other changes: recommended case studies are removed, a list of command words replaces the old glossary, and the assessment section now sets out fieldwork requirements, a fieldwork apparatus list and mathematical requirements.
If you also teach Geography, the Geography 0460 changes from 2027 overlap on hazards, population and fieldwork.
What this means for marking 0680 mocks this year
Past papers are still a rich source of questions, but you'll need to re-sort them: knowledge and data questions for Paper 1, method and investigation questions for Paper 2.
| Past paper section | Still fits for 2027 mocks? | What to do |
|---|---|---|
| Paper 1 Section A and B questions | Mostly | Remove the section split and any practical method questions, and drop removed content such as world fisheries |
| Paper 1 practical method questions | Not in Paper 1 | Move them into a Paper 2 mock |
| Paper 2 (single-country papers) | Partly | Data-handling and method questions still work; mix contexts as the specimen does |
| New content | Not in past papers | Use the 2027 specimen papers for fracking, plastic pollution and climate change |
| Old grade thresholds | Rough guide only | Totals are unchanged, but the papers are built differently from 2027 |
When you mark, remember where the marks have moved. In Paper 2, AO3 is now 40% of the paper, so planning, evaluating methods and drawing conclusions from evidence carry more weight than before. In Paper 1, recall and understanding make up 55%. Agree as a department how you'll treat method answers before you start, and second-mark a sample. Our guide to moderating IGCSE mock marking sets out a simple process.
For every other Cambridge subject changing between 2027 and 2029, see our full list of Cambridge IGCSE syllabus changes. For converting mock marks to grades, see which grade boundaries to use for IGCSE mocks.
FAQ
Is IGCSE Accounting 0452 Paper 2 changing in 2027?
No. The 2027–2029 syllabus says there are no changes to Paper 2, which stays at five compulsory 20-mark questions, 100 marks and 1 hour 45 minutes.
How long is IGCSE Accounting Paper 1 from 2027?
Paper 1 is 1 hour 30 minutes with 40 multiple-choice questions, up from 1 hour 15 minutes and 35 questions. It is still worth 30% of the qualification.
What new topics are in IGCSE Accounting from 2027?
Topic 7 adds 7.2 Ethical considerations and 7.3 Technology and sustainability, and the list of accounting ratios has been updated. Students must use the ratio formulas given in the syllabus.
Are the IGCSE Environmental Management papers shorter from 2027?
No. Both papers are still 1 hour 45 minutes and 80 marks, worth 50% each. They are renamed Principles of Environmental Management and Environmental Management in Context.
Where are practical questions in 0680 from 2027?
Practical method-based questions are no longer assessed in Paper 1 and are limited to Paper 2. Paper 2 also no longer uses a single-country context.
Sources
- Cambridge IGCSE Accounting 0452 syllabus for 2027, 2028 and 2029 (Cambridge International)
- Cambridge IGCSE Accounting 0452 syllabus for 2026, version 2 (Cambridge International)
- 0452 specimen Paper 1 for examination from 2027 (Cambridge International)
- 0452 specimen Paper 2 for examination from 2027 (Cambridge International)
- Cambridge IGCSE Environmental Management 0680 syllabus for 2027, 2028 and 2029 (Cambridge International)
- Cambridge IGCSE Environmental Management 0680 syllabus for 2025 and 2026 (Cambridge International)
- 0680 specimen Paper 1 for examination from 2027 (Cambridge International)
- 0680 specimen Paper 2 for examination from 2027 (Cambridge International)
- 0680 June 2024 Paper 21 question paper (Cambridge International)
- Cambridge O Level Accounting 7707 syllabus for 2027, 2028 and 2029 (Cambridge International)
- Cambridge O Level Environmental Management 5014 syllabus for 2027, 2028 and 2029 (Cambridge International)