The 1926–27 Prima Divisione was the 1st edition of a second tier tournament of the Italian Football Championship which was organized at national level.
The fascist Charter transformed the old Northern League into an authoritarian and national committee, the Direttorio Divisioni Superiori, appointed by the FIGC.
The second level championship, which took the diminished name of Prima Divisione, consequently had to be reformed to give space to a group of clubs from the southern half of Italy.
Consequently, solely half of the clubs of the old Northern second level joined the revamped cadet tournament, to give space to their Southern counterparts.
So, in a lexical continuity, the old Prima Divisione remained the bulk of new one, excluding three promoted teams and the last relegated ones, but with the relevant difference of the elimination of the regional qualifications.