ACCA Applied Knowledge
Exam Format & Syllabus — BT, MA, FA
The complete picture for all three Applied Knowledge papers — exact question breakdown, marks, syllabus areas, and what the examiner focuses on. No guessing what's in the exam.
At a glance
| Paper | Section A | Section B | Duration | Pass mark |
|---|---|---|---|---|
| BTBusiness & Tech | 46 OT questions (16 × 1-mark + 30 × 2-mark) = 76 marks | 6 × 4-mark MTQs = 24 marks | 2 hours | 50/100 |
| MAManagement Acctg | 35 × 2-mark OT questions = 70 marks | 2 × 15-mark MTQs = 30 marks | 2 hours | 50/100 |
| FAFinancial Acctg | 35 × 2-mark OT questions = 70 marks | 2 × 15-mark MTQs = 30 marks | 2 hours | 50/100 |
Source: ACCA Global — accaglobal.com. Exam format verified for September 2025 – June 2026 exam year. No negative marking on any paper.
Business and Technology
On-demand CBE — sit any time, year-round
Total marks
100
Duration
2 hours
Pass mark
50/100
Objective Test (OT) Questions
Section A · 76 marks
OT types include: MCQ, drag-and-drop, true/false, multiple-response, drop-down lists, fill-in-the-blank.
Multi-Task Questions (MTQs)
Section B · 24 marks
Each MTQ presents a short business scenario followed by 2–4 sub-questions. No long-form written answers — all objective responses.
Syllabus areas — mark allocation
Key exam insight
The most conceptual of the three Applied Knowledge papers — no calculations. Strong marks available in governance (Ch 9) and motivation theory (Ch 15).
Management Accounting
On-demand CBE — sit any time, year-round
Total marks
100
Duration
2 hours
Pass mark
50/100
Objective Test (OT) Questions
Section A · 70 marks
OT types include: MCQ, number-entry, drag-and-drop, true/false, and multiple-response. Many questions require short calculations.
Multi-Task Questions (MTQs)
Section B · 30 marks
Each MTQ presents a business scenario (e.g. a costing problem or budgeting scenario) with multiple sub-tasks. Both MTQs focus on the quantitative core of MA — typically costing and/or budgeting.
Syllabus areas — mark allocation
Key exam insight
The most numerical of the three papers. Section B MTQs will almost always include a costing or budgeting scenario. Variance analysis (Ch 18) is reliably tested in every sitting.
Financial Accounting
On-demand CBE — sit any time, year-round
Total marks
100
Duration
2 hours
Pass mark
50/100
Objective Test (OT) Questions
Section A · 70 marks
OT types include: MCQ, number-entry (e.g. "calculate the depreciation charge"), drag-and-drop journal entries, true/false, and multiple-response. Numerical questions are common.
Multi-Task Questions (MTQs)
Section B · 30 marks
Both MTQs are accounts-preparation focused. One typically covers ledger/trial balance work; the other covers financial statement preparation (SoPL, SoFP) or consolidation. Each has 5–6 sub-tasks.
Syllabus areas — mark allocation
Key exam insight
Section D (Recording Transactions and Events) carries 30% of the exam — depreciation, receivables, provisions, and accruals appear in every sitting. Section B MTQs always involve accounts preparation or consolidation.
Coming soon
ACCA Applied Skills (LW, PM, TX, FR, AA, FM)
Applied Skills papers use a different exam structure — 3-hour sessions with constructed response questions worth up to 25 marks. Exam format guides and question banks for all six papers are in development.