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ACCA exam cycle and Details about ACCA Examination

ACCA exam cycle

ACCA exam cycle: We have four exam cycles a year for both CBE and paper-based exams. Students are allowed to take a maximum of 4 exams during each exam cycle across a maximum of 8 distinct exams over the course of a calendar year. These can be any combination of computer-based and paper-based exams.

ACCA exam cycle: EXAM CYCLES

For the four sessions in 2016 and all future sessions they’ll be:

  • March session: 1 Jan – 31 March
  • June session: 1 April – 30 June
  • September session: 1 July – 30 September
  • December session: 1 Oct – 31 December

These sessions are in line with the exemption closing dates.

ACCA exam cycle: ON-DEMAND CBE

On-demand Computer Based Exams (CBEs) are available for the first seven papers within the foundation-level qualifications and the F1-F4 (English and Global) exams of the ACCA qualification. Please remember that you must be registered with ACCA prior to being entered for on-demand CBEs.

ACCA exam cycle: MODULAR ORDER

Exams must be taken in modular order for the ACCA Qualification, however you can attempt the papers within each module in any order. These rules are in place to guide students on an appropriate path through the ACCA Qualification. Ultimately they help students progress through our exams, as they ensure that students build on their learning and are taking the most appropriate exams based on where they are on their student journey.

The modular order for the ACCA Qualification is:

  • Knowledge module (F1-F3)
  • Skills module (F4-F9)
  • Professional module (Essentials P1-P3 and Options P4-P7)

If your exam allows you to enter for exams across modules, please remember that you must enter for outstanding exams in your current module if you wish to enter to sit papers in the next module. For example should you have passed exams F1-F8, if you wish to sit P1 you must also enter for F9 at the same exam booking.

You can find full guidance on what exams you can take in upcoming sessions by using our exam planner.

ACCA exam cycle

This Study Guide for the F1 Accountant in Business module is designed to help you plan your studies and to provide more detailed interpretation of the syllabus for ACCA’s Certified Accounting Technician exams. It contains both the Syllabus and the Study Sessions for the paper, which you can follow when preparing for the exam.

The ACCA Syllabus outlines the content of the paper and how that content is examined. The Study Sessions take the syllabus and expand it into teaching or study sessions of similar length. These sessions indicate what the examiner expects of candidates for each part of the syllabus, and therefore gives you guidance in the skills you are expected to demonstrate in the exams. The time to complete each session will vary according to your individual capabilities and the time you have available to study. Tuition providers offering face-to-face tuition are recommended to design courses with a minimum of two hours tuition per study session. However, repeated coverage of the material is vital to ensure your understanding and recall of the subject. Be sure to practise past exam questions to consolidate your knowledge and read Student Accountant regularly.

From 26 February 2014 ACCA has introduced an improved student experience for all exams available by CBE.  Use the specimen exam available via the link on the right hand side of this page to familiarise yourself with the style and layout of the exam.

ACCA exam cycle: DETAILED SYLLABUS

A The business organisation, its stakeholders and the external environment

  1. The purpose and types of business organisation
  2. Stakeholders in business organisations
  3. Political and legal factors affecting business
  4. Macroeconomic factors
  5. Micro economic factors
  6. Social and demographic factors
  7. Technological factors
  8. Environmental factors
  9. Competitive factors

B Business organisational structure, functions and governance

  1. The formal and informal business organisation
  2. Business organisational structure and design
  3. Organisational culture in business
  4. Committees in business organisations
  5. Governance and social responsibility in business

C Accounting and reporting systems, controls and compliance

  1. The relationship between accounting and other business functions
  2. Accounting and finance functions within business organisations
  3. Principles of law and regulation governing accounting and auditing
  4. The sources and purpose of internal and external financial information, provided by business
  5. Financial systems, procedures and related IT applications
  6. Internal controls, authorisation, security of data and compliance within business
  7. Fraud and fraudulent behaviour and their prevention in business, including money laundering.

D Leading and managing individuals and teams

  1. Leadership, management and supervision
  2. Recruitment and selection of employees
  3. Individual and group behaviour in business organisations
  4. Team formation, development and management
  5. Motivating individuals and groups
  6. Learning and training at work
  7. Review and appraisal of individual performance.

E Personal effectiveness and communication

  1. Personal effectiveness techniques
  2. Consequences of ineffectiveness at work
  3. Competence frameworks and personal development
  4. Sources of conflicts and techniques for conflict resolution and referral
  5. Communicating in business. F Professional ethics in accounting and business

ACCA exam cycle

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