ACCA Exam Structure and Pattern - EduPristine
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ACCA Exam Pattern: ... The exam contains 2 sections:Section A will contain 30 two mark objective questions and 16 one mark objective questions. Loading…XBoostYourCareerwithaProfessionalCertification.ContactnowforFreeCounselling!SelectCityBangaloreDelhiMumbaiPuneHyderabadChennaiOthersProgramACCACMACPAPGP-BATCFAFinancialModelingFRMDigitalMarketingEduPristine>Blog>ACCAExamStructureandPatternACCAExamStructureandPatternMarch22017WrittenBy:EduPristineSharewithyournetwork!ACCAdoesn’thaveasingledefinitepatternforallofitsexams.BroadlytheentireACCAExamStructureandPatternaredividedintodifferentlevelsandmodulesandtheACCACoursepatternvarieswiththemandwithinthem.Let’strytounderstanditfromthebeginning.ACCAModulesandLevels:ACCAExamsareprimarilydividedintotwolevels,FundamentalsandProfessional.TheFundamentalslevelhasatotalof9papers/subjectsandtheyaredividedintotwomodules:KnowledgeandSkillsTheKnowledgemodulehas3papersanddealswiththemainareasoffinancialandmanagementaccounting.Youwillstudytheaccountancyareasingreaterdetailingreaterdetailafteryouhavestudiedthis.TherearesixsubjectsintheSkillsmodulewhichcoverthemaintechnicalareasthataccountantsareexpectedtoknow.GetFreeCareerCounselingfromourexperts.RegisterNow!orCallonourTollFreeNo:18002005835KnowledgeModule:F1–AccountantinBusinessF2–ManagementAccountingF3–FinancialAccountingSkillsModule:F4–CorporateandBusinessLawF5–PerformanceManagementF6–TaxationF7–FinancialReportingF8–AuditandAssuranceF9–FinancialManagementTheProfessionallevelisalsomadeupoftwomodules;EssentialsandOptions.BothofthemodulesareatProfessionallevelandhavebeensetatthesameabilitylevelasaMastersdegree.ThislevelbuildsonthetechnicalknowledgeyouwillalreadyhavegainedthroughtheFundamentalslevel.Itwillalsoexploremoreadvancedprofessionalskills,techniquesandvalues.Thesearerequiredataseniorlevelbyaccountantsworkinginanadvisoryorconsultancyrole.AllstudentshavetopassthethreepapersintheEssentialsmodule.TheOptionsmodulecontainsfourpapers,butyouonlyneedtocompletetwo.EssentialsP1–Governance,RiskandEthicsP2–CorporateReportingP3–BusinessAnalysisOptions(twotobecompleted)P4–AdvancedFinancialManagementP5–AdvancedPerformanceManagementP6–AdvancedTaxationP7–AdvancedAuditandAssuranceBesidesthesetwolevels,there’saprofessionalethicsmodulewhichhastobeclearedtobecomeACCAcertified.ThismoduleisopenonceyouhaveclearedFundamentalslevelandenteredtheprofessionallevel.WanttoknowmoreaboutACCA?TalktoourexpertcareercounselorswhocanguideyouingettingrightinformationonACCAexams,careeropportunitiesandpreparation!SelectCourseACCABigData&HadoopBusinessAnalyticsBusinessAccounting&TaxationCertificateinInvestmentBankingCFAlevelICFAlevelIICMACPADataScienceDigitalMarketingFinancialModelingFRMPart1HRAnalyticsIFRSUSMLEOthersSelectCityBengaluruChennaiChandigarhDelhiMumbaiPuneKolkataHyderabadOthersRegisterforFreeACCAExamPattern:Assaidearlier,theexampatternvariesforeachlevelandmoduleandwithinmodules.Here’satablegivingoutthedetailsforeachoftheexams:ExamSyllabuscoveredDuration/examtypeExampatternF1Governance,RiskandEthics2hrs/PBE(or)CBETheexamcontains2sections:SectionAwillcontain30twomarkobjectivequestionsand16onemarkobjectivequestions.SectionBwillcontain6fourmarkmultitaskquestionseachofwhichwillexamineoneofthesixmainsectionsoftheF1syllabus.F2ManagementAccounting2hrs/PBE(or)CBETheexaminationwillconsistoftwosections.SectionAwillcontain35twomarkobjectivequestions.SectionBwillcontain3tenmarkmulti-taskquestionseachofwhichwillexamineBudgeting,StandardcostingandPerformancemeasurementsectionsofthesyllabus.F3FinancialAccounting2hrs/PBE(or)CBETheexaminationwillconsistoftwosections.SectionAwillcontain35twomarkobjectivequestions.SectionBwillcontain2fifteenmarkmulti-taskquestions.Thesewilltestconsolidationsandaccountspreparation.Theconsolidationquestioncouldincludeasmallamountofinterpretationandtheaccountspreparationquestioncouldbesetinthecontextofasoletraderoralimitedcompany.F4CorporateandBusinessLawF5PerformanceManagement3hrs/PBESectionAoftheexamcomprises20multiplechoicequestionsof2markseach.SectionBoftheexamcomprisesthree10markquestionsandtwo15markquestions.Thetwo15markquestionswillcomefromdecisionmakingtechniques,budgetingandcontrolandorperformancemeasurementandcontrolareasofthesyllabus.ThesectionAquestionsandtheotherquestionsinsectionBcancoveranyareasofthesyllabus.Candidatesareprovidedwithaformulaesheet.F6Taxation3hrs/PBEThepaperwillbepredominantlycomputationalandwillhavefivequestions,allofwhichwillbecompulsory.Questiononewillfocusonincometaxandquestiontwowillfocusoncorporationtax.Thetwoquestionswillbeforatotalof55marks,withoneofthequestionsbeingfor30marksandtheotherbeingfor25marks.Questionthreewillfocusonchargeablegains(eitherpersonalorcorporate)andwillbefor15marks.Questionsfourandfivewillbeonanyareaofthesyllabus,cancovermorethanonetopic,andwillbefor15marks.F7FinancialReporting3hrs/PBESectionAoftheexamcomprises20multiplechoicequestionsof2markseach.SectionBoftheexamcomprisestwo15markquestionsandone30markquestion.The30markquestionwillexaminethepreparationoffinancialstatementsforeitherasingleentityoragroup.ThesectionAquestionandtheotherquestionsinsectionBcancoveranyareasofthesyllabus.AnindividualquestionmayofteninvolveelementsthatrelatetodifferentsubjectareasofthesyllabusF8AuditandAssurance3hrs/PBETheexamwillbestructuredintwosections.SectionAwillcontain8twomarkandfouronemarkobjectivetestquestionsassessingthebreadthofthesyllabus.SectionBwillcontainfour10markquestionsandtwo20markquestions.F9FinancialManagement3hrs/PBEExamhastwosections:SectionAoftheexamcomprises20multiplechoicequestionsof2markseach.SectionBoftheexamcomprisesthree10markquestionsandtwo15markquestions.Thetwo15markquestionswillcomefromworkingcapitalmanagement,investmentappraisalandbusinessfinanceareasofthesyllabus.ThesectionAquestionsandtheotherquestionsinsectionBcancoveranyareasofthesyllabus.P1Governance,RiskandEthics3hrs/PBETheexaminationpaperwillbestructuredintwosections.SectionAwillbebasedonacasestudystylequestioncomprisingacompulsory50markquestion,withrequirementsbasedonseveralpartswithallpartsrelatingtothesamecaseinformation.Thecasestudywillusuallyassessarangeofsubjectareasacrossthesyllabusandwillrequirethecandidatetodemonstratehigh-levelcapabilitiestoevaluate,relateandapplytheinformationinthecasestudytoseveraloftherequirements.SectionBcomprisesthreequestionsof25markseach,ofwhichcandidatesmustanswertwo.Thesequestionswillbemorelikelytoassessarangeofdiscretesubjectareasfromthemainsyllabussectionheadings,butmayrequireapplication,evaluationandthesynthesisofinformationcontainedwithinshortscenariosinwhichsomerequirementsmayneedtobecontextualised.P2CorporateReporting3hrs/PBETheexaminationpaperwillbestructuredintwosections.SectionAwillconsistofonescenariobasedquestionworth50marks.Itwilldealwiththepreparationofconsolidatedfinancialstatementsincludinggroupstatementsofcashflowsandwithissuesinfinancialreporting.Studentswillberequiredtoanswertwooutofthreequestions.InSectionB,has3questionsoutofwhich2havetobeanswered,theywillbescenarioorcase-studybasedandoneessayquestionwhichmayhavesomecomputationalelement.SectionBcoulddealwithanyaspectsofthesyllabus.P3BusinessAnalysis3hrs/PBETheexaminationpaperwillbestructuredintwosections.SectionAcontainsonemulti-partquestionbasedonacasestudyscenario.Thisquestionisworth50marks.SectionBwillconsistofthreediscretequestionseachworth25marks.Candidatesmustanswertwoquestionsfromthissection.P4AdvancedFinancialManagement3hrs/PBETheexaminationpaperwillbestructuredintwosections.SectionAwillcontainacompulsoryquestion,comprisingof50marks.SectionAwillnormallycoversignificantissuesrelevanttotheseniorfinancialmanageroradvisorandwillbesetintheformofacasestudyorscenario.Withinthisquestioncandidateswillbeexpectedtoprovideanswersinaspecifiedformsuchasashortreportorboardmemorandumcommensuratewiththeprofessionallevelofthepaperinpartorwholeofthequestion.InsectionBcandidateswillbeaskedtoanswertwofromthreequestions,comprisingof25markseach.SectionBquestionsaredesignedtoprovideamorefocusedtestofthesyllabus.Questionswillnormallycontainamixofcomputationalanddiscursiveelements,butmayalsobewhollydiscursiveorevaluativewherecomputationsarealreadyprovided.P5AdvancedPerformanceManagement3hrs/PBETheexaminationpaperwillbestructuredintwosections.SectionAwillcontainonecompulsoryquestioncomprisingof50marksInsectionBcandidateswillbeaskedtoanswertwofromthreequestionscomprisingof25markseachP6AdvancedTaxation3hrs/PBE+15minsofplanningandreading.SectionAconsistsoftwocompulsoryquestions.Question1has35marks,including4professionalmarks,andquestion2has25marksSectionBconsistsofthree20-markquestions,twoofwhichmustbeanswered.Questionswillbescenariobasedandwillnormallyinvolveconsiderationofmorethanonetax,togetherwithsomeelementsofplanningandtheinteractionoftaxes.Computationswillnormallyonlyberequiredinsupportofexplanationsoradviceandnotinisolation.P7AdvancedAuditandAssurance3hrs/PBESectionAquestionswillbebasedon‘casestudy’typequestions,therewillbe2compulsoryquestions.DifferenttypesofquestionwillbeencounteredinSectionBandwilltendtobemorefocusedonspecifictopics,forexample‘auditor’sreports’,‘qualitycontrol’andtopicsofISAswhicharenotexaminableinPaperF8,AuditandAssurance.(ThisdoesnotprecludethesetopicsfromappearinginSectionA).Currentissueswillbeexaminedacrossanumberofquestions.LevelExamSessions Knowledge BT On-demand Knowledge MA On-demand Knowledge FA On-demand Skills PM March,June,SeptemberandDecemberSkills FR March,June,SeptemberandDecemberSkills AA March,June,SeptemberandDecemberSkills FM March,June,SeptemberandDecemberSkills LW-BWA JuneandDecember Skills LW-CYP JuneandDecember Skills LW-ENG On-demand Skills LW-GLO On-demand Skills LW-HGK JuneandDecember Skills LW-IRL JuneandDecember Skills LW-MYS March,June,SeptemberandDecember Skills LW-MLA JuneandDecember Skills LW-RUS JuneandDecember Skills LW-SGP March,June,SeptemberandDecember Skills LW-VNM JuneandDecember Skills LW-ZAF JuneandDecember Skills LW-ZWE JuneandDecember Skills TX-BWA JuneandDecember Skills TX-CHN JuneandDecember Skills TX-CYP JuneandDecember Skills TX-CZE JuneandDecember Skills TX-HKG March,June,SeptemberandDecember Skills TX-HUN JuneandDecember Skills TX-IRL JuneandDecember Skills TX-LSO JuneandDecember Skills TX-MWI JuneandDecember Skills TX-MYS March,June,SeptemberandDecember Skills TX-MLA JuneandDecember Skills TX-PKN JuneandDecember Skills TX-POL JuneandDecember Skills TX-ROM JuneandDecember Skills TX-RUS JuneandDecember Skills TX-SGP March,June,SeptemberandDecember Skills TX-UK March,June,SeptemberandDecember Skills TX-VNM JuneandDecember Skills TX-ZAF JuneandDecember Skills TX-ZWE JuneandDecember Professional SBL March,June,SeptemberandDecember Professional AFM March,June,SeptemberandDecember Professional APM March,June,SeptemberandDecember Professional ATX-CYP JuneandDecember Professional ATX-HKG JuneandDecember Professional ATX-IRL JuneandDecember Professional ATX-MYS March,June,SeptemberandDecember Professional ATX-MLA JuneandDecember Professional ATX-SGP JuneandDecember Professional ATX-UK March,June,SeptemberandDecember Professional ATX-ZAF JuneandDecember Professional AAA-INT March,June,SeptemberandDecember Professional AAA-IRL March,June,SeptemberandDecember Professional AAA-SGP March,June,SeptemberandDecember Professional AAA-UK March,June,SeptemberandDecember 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