ACCA exam resources and fundamentals

• F1 Accountant in Business

  • EXAM AIM

    To develop knowledge and understanding of the business environment and the influence this has on how organisations and accountants operate, and of the role of the accountant and other key business functions in contributing to an efficient, effective and ethical organisation, and to build knowledge and understanding of the basic principles of effective management.

    To find the right ACCA exam resources for you, please select from the menu.

    IMPORTANT UPDATES

    NEW QUESTION TYPES

    ACCA has introduced new questions types, known as Multi-Task Questions (MTQs), into the paper and computer based exams for F1 Accountant in Business:

    Multi-task questions (MTQs) contain a series of tasks which relate to one or more scenarios.

    CBE

    The introduction of MTQs into CBEs took effect on 26 February 2014

    PAPER EXAMS

    MTQs were introduced to the June 2014 exam. Specimen exams in both CBE and paper formats are now available for you to review. Please familiarise yourself with the structure and question types.

• F2 Management Accounting

  • ACCA exam resources and fundamentals

    EXAM AIM

    To develop knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision-making in a variety of business contexts.

    To find the right resources for you, please use the ‘Exam resources’ list.

    IMPORTANT UPDATES

    NEW QUESTION TYPES

    ACCA has introduced new question types, known as Multi-Task Questions (MTQs), into the paper and computer based exams for F2 Management Accounting:

    Multi-task questions (MTQs) contain a series of tasks which relate to one or more scenarios.

    The introduction of MTQs into CBEs took effect on 26 February 2014

    PAPER EXAMS

    MTQs were introduced to the June 2014 exam.

    Specimen exams in both CBE and paper formats are now available for you to review.

    Please familiarise yourself with the structure and question types.

• F3 Financial Accounting

  • ACCA exam resources and fundamentals

    EXAM AIM

    To develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques.

    This includes the preparation of basic financial statements and from December 2011 will also include preparation of basic consolidated financial statements and interpretation of financial statements.

    To find the right resources for you, please select from the menu.

    ACCA has introduced new question types, known as Multi-Task Questions (MTQs), into the paper and computer based exams for F3 Financial Accounting:

    Multi-task questions (MTQs) contain a series of tasks which relate to one or more scenarios.

    CBE

    The introduction of MTQs into CBEs took effect on 26 February 2014

    PAPER EXAMS

    MTQs were introduced to the June 2014 exam.

    Specimen exams in both CBE and paper formats are now available for you to review.

    Please familiarise yourself with the structure and question types.

• F4 Corporate and Business Law

  • ACCA exam resources and fundamentals

    EXAM AIM

    To develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.

    COMPUTER BASED EXAMS

    F4 English and Global are included in our suite of on-demand CBEs (computer based exams).

    For more information on CBEs, please visit our computer-based exams section

• F5 Performance Management

  • EXAM AIM

    To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control.

    To find the right resources for you, please select from the menu.

    IMPORTANT UPDATES

    FORMAT CHANGES

    The F5 examination has undergone significant changes, with a new format for the examination applicable from the September 2016 exam session. Although the knowledge that you need to pass F5 remains the same, the way it is being examined is changing.

    Details of the new structure can be found in the Syllabus and Study Guide

    A Specimen Exam has also been produced to help you prepare for these format changes and these can be found by accessing the Specimen Exams.

• F6 Taxation

  • ACCA exam resources and fundamentals

    EXAM AIM

    To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.

    IMPORTANT UPDATES

    FORMAT CHANGES

    The F6 examination has undergone significant changes, with a new format for the examination applicable from the June 2015 exam session for most variants (and F6 (CZE) and F6 (MYS) from December 2015).Although the knowledge that you need to pass F6 remains the same, the way it is being examined is changing.Details of the new structure can be found in the Syllabus and study guide sectionSpecimen exams and specimen questions have also been produced to help you prepare for these format changes and these can be found by accessing the Specimen exams section

    Find out more about the changes to the F6 exam format, and the ACCA resources available to help you prepare for the exam

    FTX (UK), F6 (UK) AND P6 (UK) – EXAMINABLE LEGISLATION

    In line with the normal cut-off for examinable legislation, the latest Finance Act which will be examined in FTX (UK), F6 (UK) and P6 (UK) in examinations falling within the year 1 April 2017 to 31 March 2018 is the Finance Act 2016.

    Given the unexpected General Election in June 2017, in order to provide certainty to learning providers and students, the latest Finance Act which will be examined in FTX (UK), F6 (UK) and P6 (UK) in examinations falling within the year 1 April 2018 to 31 March 2019 is the Finance Act 2017 which received Royal Assent on 27 April 2017.  Finance (No. 2) Act 2017 and any further Finance Acts 2017 will not be examinable in examinations falling within this exam year, regardless of when they receive Royal Assent.

    After the General Election in 2015, Finance (No. 2) Act 2015 did not receive Royal Assent until 18 November 2015.  Given the delay and the time between the election and the Finance Act receiving Royal Assent, ACCA have taken the decision now on what will be examined, to provide certainty regardless of the outcome of the General Election.

    With regard to prospective legislation where, for example, provisions included in the Finance Acts will only take effect at some date in the future, such legislation will not normally be examined until such time as it actually takes effect. The same rule applies to the effective date of the provisions of an Act introduced by statutory instrument.

• F7 Financial Reporting

  • ACCA exam resources and fundamentals

    EXAM AIM

    To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements.

    IMPORTANT UPDATES

    FORMAT CHANGES

    The F7 examination has undergone significant changes, with a new format for the examination applicable from the September 2016 exam session. Although the knowledge that you need to pass F7 remains the same, the way it is being examined is changing.

    Details of the new structure can be found in the Syllabus and Study Guide.

    A Specimen Exam has also been produced to help you prepare for these format changes and these can be found by accessing the December 2016 Specimen Examssection.

    This page will also explain how you can use ACCA resources to help you prepare for the exam.

• F8 Audit and Assurance

  • EXAM AIM

    To develop knowledge and skills in the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

    To find the right resources for you, please select from the menu.

    IMPORTANT UPDATES

    FORMAT CHANGES

    The F8 examination has undergone significant changes, with a new format for the examination applicable from the December 2014 exam session. Although the knowledge that you need to pass F8 remains the same, the way it is being examined is changing.

    Details of the new structure can be found in the Syllabus and Study Guide

    A Specimen Exam has also been produced to help you prepare for these format changes and these can be found by accessing the December 2014 Specimen Examssection.

    Find out more about the changes to the F8 exam format, and how you can use ACCA resources to help you prepare for the exam, in this video from ACCA Learning Support Manager, Lucy Moore. Watch our exam changes video

• F9 Financial Management

  • EXAM AIM

    To develop knowledge and skills expected of a financial manager – relating to issues affecting investment, financing, and dividend policy decisions.

    IMPORTANT UPDATES

    FORMAT CHANGES

    The F9 examination has undergone significant changes, with a new format for the examination applicable from the December 2014 exam session. Although the knowledge that you need to pass F9 remains the same, the way it is being examined is changing.

    Details of the new structure can be found in the Syllabus and Study Guide

    A Specimen Exam has also been produced to help you prepare for these format changes and these can be found by accessing the December 2014 Specimen Exams section.

    Find out more about the changes to the F9 exam format, and how you can use ACCA resources to help you prepare for the exam, in this video from ACCA Learning Support Manager, Lucy Moore. Watch our exam changes video

ACCA exam resources and fundamentals

Download Previous syllabus: syllabus 2016-2017

Download latest syllabus : Syllabus 2017-2018

ACCA exam resources and fundamentals