Allyl carboxylates are essential synthetic intermediates, known for their versatility and capacity to undergo a wide range of reliable derivatizations. Given their importance, harnessing the new reactivity of allyl carboxylates is crucial for advancing organic synthesis. Among the transformations available, the Alkene-Carboxylate Transposition (ACT) of allyl carboxylates stands out as one of the most atom-economical and synthetically reliable methods in organic chemistry. The classical 3,3-sigmatropic rearrangement of allyl carboxylates is widely applied in industries such as fragrances and pharmaceuticals, where it serves as a key building block for complex molecular architectures. Additionally, transition metal-catalyzed allylic rearrangement, which includes ACT, further enriches the repertoire of these transformations by yielding thermodynamically stable 1,2-alkene/1,3-acyloxy shifted products through a two-electron process (Figure ). However, the development of position-altered ACT of allyl carboxylates to produce distinct 1,3-alkene/1,2-acyloxy shifted products remains elusive.