Summary
AQA’s new A-Level Business specification 7138 begins teaching in September 2026, with the first A-Level examinations taking place in summer 2028.
The most important changes for teachers are:
- Content has been reorganised into three units linked to specific papers.
- Each paper will contain two case studies and a consistent set of compulsory questions.
- Papers will be reduced from 100 to 90 marks while remaining two hours long.
- Command words and mark tariffs will be more consistent.
- Contemporary topics include artificial intelligence, ESG reporting, employee wellbeing and flexible working.
- Quantitative skills will be assessed within longer analytical and evaluative questions.
- AQA has introduced an explicit list of “sophisticated concepts” that can strengthen top-level responses.
Students sitting A-Level Business in summer 2027 must continue using the outgoing 7132 specification. Students beginning Year 12 in September 2026 will study the new 7138 specification and sit their A-Level exams in 2028.
Which students follow the new AQA Business specification?
The transition dates are important because many departments will temporarily teach two specifications at the same time.
Students sitting exams in 2027
Students taking AQA A-Level Business examinations in summer 2027 should continue following the current 7132 specification.
This is the final examination series for the outgoing A-Level course. Existing 7132 teaching materials, past papers and 2027-specific practice resources remain appropriate for this cohort.
Students beginning the course in September 2026
Students starting Year 12 in September 2026 will study the new AQA A-Level Business 7138 specification.
The first examinations for the new A-Level will take place in summer 2028. The associated AS specification, 7137, will have its first exams in 2027.
Departments should label schemes of work, assessments and shared resources clearly to prevent material from the two specifications being mixed up.
How is the new content organised?
The outgoing 7132 specification is divided into ten broad subject-content sections, and all content can be assessed across all three papers.
The new 7138 specification is organised into three units:
Unit 3.1: What is business? Managing marketing and finance
This includes:
- Business and objectives.
- Forms of business and stakeholders.
- Marketing management.
- Financial management.
Unit 3.2: Managing people and operations
This includes:
- People management.
- Operations management.
- Managing business culture.
Unit 3.3: Business and society, the external environment and strategy
This A-Level-only unit includes:
- Business and society.
- The external environment.
- Strategy.
- Change.
Each unit is attached to a particular paper, giving teachers and students a clearer assessment focus. Paper 2 can make links back to Unit 3.1, while Paper 3 can draw together knowledge from across the full course.
What new Business topics need to be taught?
AQA describes the new specification as more closely aligned with the modern business environment.
Areas highlighted by AQA include:
- Disruptive technologies, including artificial intelligence.
- Environmental, social and governance reporting.
- Employee wellbeing, including mental health and flexible working.
- The acquisition, management and development of talent.
- Ethical issues within modern business.
- The environmental impact of business decisions.
- Modern workplace practices and business culture.
Teachers should not simply add one lesson on AI or ESG to the old course. These themes should be integrated into case studies, application tasks and decision-making questions throughout the two years.
For example, artificial intelligence could be explored through marketing, operations, workforce planning, costs, productivity and competitive advantage. Employee wellbeing could be connected to motivation, retention, productivity, culture and employer reputation.
How are the A-Level Business exams changing?
The assessment structure is changing substantially.
Under the outgoing 7132 specification, each paper lasts two hours and contains 100 marks, but the three papers use different formats. Paper 1 includes multiple-choice questions, short answers and essays; Paper 2 contains three data-response sets; and Paper 3 is built around one compulsory case study.
Under the new 7138 specification:
- There are still three two-hour papers.
- Each paper is worth 90 marks.
- Each paper contributes 33.3% of the qualification.
- Each paper contains two case studies.
- Each case study is followed by five compulsory questions worth 45 marks in total.
This creates a much more consistent experience across Papers 1, 2 and 3.
Reducing each paper from 100 to 90 marks while retaining the two-hour duration also gives students slightly more time per mark. AQA identifies this as part of its aim to create a more manageable examination experience.
Which command words will be used?
The new specification adopts a simplified set of command words with consistent mark tariffs:
- Define: 2 marks.
- Explain: 4 marks.
- Analyse: 6 marks.
- Assess: 9 marks.
- Evaluate: 15 marks.
This is a significant teaching opportunity. Departments can build common writing structures, model answers and feedback sheets around a smaller and more predictable set of question types.
The command words also show a clear progression in assessment demand. Define questions assess knowledge, while the longer questions increasingly require application, analysis, evaluation and judgement.
Teachers should update any existing command-word displays, essay templates and departmental marking guidance before beginning the new course.
What are “sophisticated concepts”?
The new specification includes an annex of sophisticated concepts.
AQA defines these as relevant theories, models, frameworks and financial concepts used accurately even when they are not the direct focus of the question. Appropriate use can strengthen a student’s analysis and is identified as a characteristic of a top-level response.
Examples include:
- The Ansoff Matrix.
- The Boston Matrix.
- Porter’s Five Forces.
- Stakeholder mapping.
- The Triple Bottom Line.
- Carroll’s CSR pyramid.
- Lewin’s Force Field Analysis.
- Investment appraisal.
- ESG metrics.
- Strategic drift.
- Risk and uncertainty.
All 15-mark A-Level questions can reward the accurate use of sophisticated concepts.
Teachers should therefore move away from teaching models as isolated topics. Students need regular practice selecting and applying the most relevant concept to an unfamiliar business problem.
How are quantitative skills changing?
At least 10% of the qualification will continue to assess quantitative skills, but the way calculations are used is especially important.
Under the new specification:
- Papers 1 and 2 will each contain two quantitative questions.
- Paper 3 will contain one quantitative question.
- These will appear within either 9-mark or 15-mark questions.
- Students will be expected to calculate, interpret and use their results within analysis and evaluation.
A correct calculation alone will therefore not be enough. Students must explain what the result means for the business and use it to support a judgement.
Departments should build calculations into case-study and decision-making practice rather than teaching them only as short, standalone exercises.
What should teachers update before September 2026?
A practical departmental audit should cover the following areas.
Schemes of work
Map existing lessons against Units 3.1, 3.2 and 3.3. Identify content that can be retained, content that needs rewriting and areas requiring completely new lessons.
Assessment plans
Old 7132 tests will not reproduce the new structure accurately. Create assessments using the new 2, 4, 6, 9 and 15-mark tariffs and ensure that longer questions are rooted in business contexts.
Case studies
Update business examples to include areas such as AI, sustainability, ESG reporting, flexible working, modern employment practices and digital disruption.
Quantitative-skills teaching
Practise calculations inside longer decision-making questions. Students should routinely use figures as evidence rather than treating calculations as separate from written analysis.
Model answers
Rewrite exemplars to demonstrate application, sustained chains of analysis, supported judgement and the meaningful use of sophisticated concepts.
Shared resources
Clearly separate folders and materials for:
- 7132: final exams in 2027
- 7138: first exams in 2028
This will be particularly important during the 2026–27 academic year, when both courses will be taught in many schools.
Can old AQA Business resources still be used?
Many existing resources will remain useful because core areas such as marketing, finance, operations, people and strategy continue to feature.
However, teachers should not use old resources without checking them.
Older materials may:
- Follow the wrong paper structure.
- Use outdated mark tariffs.
- Present content under the wrong paper.
- Omit newer business issues.
- Use essay structures that do not match the revised command words.
- Separate quantitative work from analysis and evaluation.
The most efficient approach is likely to be selective adaptation rather than replacing every resource. Strong explanations of established theories may still work, while assessments, case studies and exam-technique guidance will require more substantial revision.
Final teacher checklist
Before teaching the new specification, departments should:
- Confirm which cohort follows 7132 and which follows 7138.
- Rewrite the two-year scheme of work around the three new units.
- Audit lessons against the full 7138 specification.
- Add contemporary content including AI, ESG and employee wellbeing.
- Update command-word and essay guidance.
- Introduce the new 90-mark paper structure.
- Embed calculations into 9 and 15-mark responses.
- Teach students how to use sophisticated concepts selectively.
- Replace or adapt old mock examinations.
- Keep 2027 and 2028 resources clearly separated.
Final takeaway
The new AQA A-Level Business specification is not simply a content refresh. It changes how topics are organised, how examinations are structured and how students are expected to demonstrate analysis and evaluation.
Teachers do not need to discard everything they already use. However, schemes of work, assessments, case studies, quantitative-skills activities and exam guidance should all be reviewed before September 2026.
The most urgent priority is maintaining a clear distinction between the final 7132 cohort sitting exams in 2027 and the first 7138 cohort sitting exams in 2028.
