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ACCA Exam pattern and Details on ACCA Exam

ACCA Exam pattern

ACCA Exam pattern: Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA or FCCA). From June 2016, ACCA recorded that it has 188,000 members and 480,000 students in 178 countries. ACCA’s headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of 100 offices and centres and more than 7,100 Approved Employers worldwide, who provide employee development.

The term ‘Chartered’ in ACCA qualification refers to the Royal Charter granted in 1974.

ACCA Exam pattern

Chartered Certified Accountant is a legally protected term. Individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, carrying liability insurance and submitting to inspections.

The Association of Authorised Public Accountants (AAPA), one of the British professional bodies for public accountants, has been a subsidiary of ACCA since 1996.

ACCA works in the public interest, assuring that its members are appropriately regulated. It promotes principles-based regulation. ACCA actively seeks to enhance the value of accounting in society through international research. It takes progressive stances on global issues to ensure accountancy as a profession continues to grow in reputation and influence . ACCA Exam pattern

ACCA Exam pattern

 ACCA Exam pattern: As said before, the exam design changes for each level and module and inside modules. See the table for more details:

ExamSyllabus coveredExam pattern
F1Governance, Risk and EthicsThe exam contains 2 sections:Section A will contain 30 two mark objective questions and 16 one mark objective questions. Section B will contain 6 four mark multitask questions each of which will examine one of the six main sections of the F1 syllabus.
F2Management AccountingThe examination will consist of two sections. Section A will contain 35 two mark objective questions. Section B will contain 3 ten mark multi-task questions each of which will examine Budgeting, Standard costing and Performance measurement sections of the syllabus.
F3Financial AccountingThe examination will consist of two sections. Section A will contain 35 two mark objective questions. Section B will contain 2 fifteen mark multi-task questions. These will test consolidations and accounts preparation. The consolidation question could include a small amount of interpretation and the accounts preparation question could be set in the context of a sole trader or a limited company.
F4Corporate and Business Law
F5Performance ManagementSection A of the exam comprises 20 multiple choice questions of 2 marks each. Section B of the exam comprises three 10 mark questions and two 15 mark questions. The two 15 mark questions will come from decision making techniques, budgeting and control and or performance measurement and control areas of the syllabus. The section A questions and the other questions in section B can cover any areas of the syllabus. Candidates are provided with a formulae sheet.
F6TaxationThe paper will be predominantly computational and will have five questions, all of which will be compulsory.Question one will focus on income tax and question two will focus on corporation tax. The two questions will be for a total of 55 marks, with one of the questions being for 30 marks and the other being for 25 marks. Question three will focus on chargeable gains (either personal or corporate) and will be for 15 marks. Questions four and five will be on any area of the syllabus, can cover more than one topic, and will be for 15 marks.
F7Financial ReportingSection A of the exam comprises 20 multiple choice questions of 2 marks each. Section B of the exam comprises two 15 mark questions and one 30 mark question. The 30 mark question will examine the preparation of financial statements for either a single entity or a group. The section A question and the other questions in section B can cover any areas of the syllabus. An individual question may often involve elements that relate to different subject areas of the syllabus
F8Audit and AssuranceThe exam will be structured in two sections. Section A will contain 8 two mark and four one mark objective test questions assessing the breadth of the syllabus. Section B will contain four 10 mark questions and two 20 mark questions.
F9Financial ManagementExam has two sections: Section A of the exam comprises 20 multiple choice questions of 2 marks each. Section B of the exam comprises three 10 mark questions and two 15 mark questions. The two 15 mark questions will come from workingcapital management, investment appraisal andbusiness finance areas of the syllabus. The section A questions and the other questions in section B can cover any areas of the syllabus.
P1Governance, Risk and EthicsThe examination paper will be structured in two sections.Section A will be based on a case study style question comprising a compulsory 50 mark question, with requirements based on several parts with all parts relating to the same case information. The case study will usually assess a range of subject areas across the syllabus and will require the candidate to demonstrate high level capabilities to evaluate, relate and apply the information in the case study to several of the requirements. Section B comprises three questions of 25 marks each, of which candidates must answer two. These questions will be more likely to assess a range of discrete subject areas from the main syllabus section headings, but may require application, evaluation and the synthesis of information contained within short scenarios in which some requirements may need to be contextualised.
P2Corporate ReportingThe examination paper will be structured in two sections. Section A will consist of one scenario based question worth 50 marks. It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting. Students will be required to answer two out of three questions. In Section B, has 3 questions out of which 2 have to be answered, they will be scenario or case-study based and one essay question which may have some computational element. Section B could deal with any aspects of the syllabus.
P3Business AnalysisThe examination paper will be structured in two sections. Section A contains one multi-part question based on a case study scenario. This question is worth 50 marks. Section B will consist of three discrete questions each worth 25 marks. Candidates must answer two questions from this section.
P4Advanced Financial ManagementThe examination paper will be structured in two sections. Section A will contain a compulsory question, comprising of 50 marks. Section A will normally cover significant issues relevant to the senior financial manager or advisor and will be set in the form of a case study or scenario. Within this question candidates will be expected to provide answers in a specified form such as a short report or board memorandum commensurate with the professional level of the paper in part or whole of the question. In section B candidates will be asked to answer twofrom three questions, comprising of 25 marks each.Section B questions are designed to provide a morefocused test of the syllabus. Questions will normallycontain a mix of computational and discursiveelements, but may also be wholly discursive orevaluative where computations are alreadyprovided.
P5Advanced Performance ManagementThe examination paper will be structured in two sections. Section A will contain one compulsory question comprising of 50 marks In section B candidates will be asked to answer two from three questions comprising of 25 marks each
P6Advanced TaxationSection A consists of two compulsory questions. Question 1 has 35 marks, including 4 professional marks, and question 2 has 25 marks Section B consists of three 20-mark questions, two of which must be answered. Questions will be scenario based and will normally involve consideration of more than one tax, together with some elements of planning and the interaction of taxes. Computations will normally only be required in support of explanations or advice and not in isolation.
P7Advanced Audit and AssuranceSection A questions will be based on ‘case study’ type questions, there will be 2 compulsory questions. Different types of question will be encountered in Section B and will tend to be more focussed on specific topics, for example ‘auditor’s reports’, ‘quality control’ and topics of ISAs which are not examinable in Paper F8, Audit and Assurance. (This does not preclude these topics from appearing in Section A). Current issues will be examined across a number of questions.

ACCA Exam pattern

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