8. Approach to examining the syllabus & Guide to ACCA examination structure and delivery mode

FA1

Approach to examining the syllabus The syllabus is assessed by a two-hour computer-based examination. Questions will assess all parts of the syllabus and will include both computational and non-computational elements. The examination will consist of 50 two-mark questions.

Guide to ACCA examination structure and delivery mode The structure of examinations varies. The FIA examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. All FIA examinations are assessed by two-hour computer-based examinations. The pass mark for all FIA examinations is 50%.

Guide to ACCA examination assessment ACCA reserves the right to examine anything contained within the study guide at any examination session. This includes knowledge, techniques, principles, theories, and concepts as specified. For specified financial accounting, audit and tax examinations, except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For this examination, regulation issued or legislation passed on or before 31 August annually, will be assessed from 1 September of the following year to 31 August of the year after. Please refer to the examinable documents for the exam (where relevant) for further information. Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The terms ‘issued’ or ‘passed’ relate to when regulation or legislation has been formally approved. The term ‘effective’ relates to when regulation or legislation must be applied to entity transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.

MA1

Approach to examining the syllabus The syllabus is assessed by a two-hour computer-based examination. Questions will assess all parts of the syllabus and will include both computational and non-computational elements. The examination will consist of 50 two-mark questions.

Guide to ACCA examination structure and delivery mode The structure of examinations varies. The Foundations in Accountancy (FIA) examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. All FIA examinations are assessed by two-hour computer-based examinations. The pass mark for all FIA examinations is 50%.

Guide to ACCA examination assessment ACCA reserves the right to examine anything contained within the study guide at any examination session. This includes knowledge, techniques, principles, theories, and concepts as specified. For specified financial accounting, audit and tax examinations, except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For this examination, regulation issued or legislation passed on or before 31 August annually, will be assessed from 1 September of the following year to 31 August of the year after. Please refer to the examinable documents for the exam (where relevant) for further information. Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The terms ‘issued’ or ‘passed’ relate to when regulation or legislation has been formally approved. The term ‘effective’ relates to when regulation or legislation must be applied to entity transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.

FA2

Approach to examining the syllabus The syllabus is assessed by a two-hour computer-based examination. Questions will assess all parts of the syllabus and will include both computational and non-computational elements. The examination will consist of 50 two-mark questions.

Guide to ACCA examination structure and delivery mode The structure of examinations varies. The FIA examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. All FIA examinations are assessed by two-hour computer-based examinations. The pass mark for all FIA examinations is 50%.

Guide to ACCA examination assessment ACCA reserves the right to examine anything contained within the study guide at any examination session. This includes knowledge, techniques, principles, theories, and concepts as specified. For specified financial accounting, audit and tax examinations, except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For this examination, regulation issued or legislation passed on or before 31 August annually, will be assessed from 1 September of the following year to 31 August of the year after. Please refer to the examinable documents for the exam (where relevant) for further information. Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The terms ‘issued’ or ‘passed’ relate to when regulation or legislation has been formally approved. The term ‘effective’ relates to when regulation or legislation must be applied to entity transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.

MA2

Approach to examining the syllabus The syllabus is assessed by a two-hour computer-based examination. Questions will assess all parts of the syllabus and will include both computational and non-computational elements. The examination will consist of 50 two-mark questions.

Guide to ACCA examination structure and delivery mode The structure of examinations varies. The Foundations in Accountancy (FIA) examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. All FIA examinations are assessed by two-hour computer-based examinations. The pass mark for all FIA examinations is 50%

Guide to ACCA examination assessment ACCA reserves the right to examine anything contained within the study guide at any examination session. This includes knowledge, techniques, principles, theories, and concepts as specified. For specified financial accounting, audit and tax examinations, except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For this examination, regulation issued or legislation passed on or before 31 August annually, will be assessed from 1 September of the following year to 31 August of the year after. Please refer to the examinable documents for the exam (where relevant) for further information. Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The terms ‘issued’ or ‘passed’ relate to when regulation or legislation has been formally approved. The term ‘effective’ relates to when regulation or legislation must be applied to entity transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.

FBT

Approach to examining the syllabus The syllabus is assessed by a two-hour computer-based examination. Questions will assess all parts of the syllabus and will test knowledge and some comprehension or application of this knowledge. The examination will consist of two sections. Section A will contain 30 two-mark objective questions and 16 one-mark objective questions. Section B will contain 6 four-mark multi-task questions each of which will examine one of the six main sections of the syllabus.

Guide to ACCA examination structure and delivery mode The structure of examinations varies. The Foundations in Accountancy (FIA) examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. All FIA examinations are assessed by two-hour computer-based examinations. The pass mark for all FIA examinations is 50%.

Guide to ACCA examination assessment ACCA reserves the right to examine anything contained within the study guide at any examination session. This includes knowledge, techniques, principles, theories, and concepts as specified. For specified financial accounting, audit and tax examinations, except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For this examination, regulation issued or legislation passed on or before 31 August annually, will be assessed from 1 September of the following year to 31 August of the year after. Please refer to the examinable documents for the exam (where relevant) for further information. Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The terms ‘issued’ or ‘passed’ relate to when regulation or legislation has been formally approved. The term ‘effective’ relates to when regulation or legislation must be applied to entity transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.

FFA

Approach to examining the syllabus The syllabus is assessed by a two-hour computer-based examination. Questions will assess all parts of the syllabus and will test knowledge and some comprehension or application of this knowledge. The examination will consist of two sections:  Section A will contain 35 two-mark objective test questions.  Section B will contain two 15-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.

Guide to ACCA examination structure and delivery mode The structure of examinations varies. The FIA examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. All FIA examinations are assessed by two-hour computer-based examinations. The pass mark for all FIA examinations is 50%.

Guide to ACCA examination assessment ACCA reserves the right to examine anything contained within the study guide at any examination session. This includes knowledge, techniques, principles, theories, and concepts as specified. For specified financial accounting, audit and tax examinations, except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For this examination, regulation issued or legislation passed on or before 31 August annually, will be assessed from 1 September of the following year to 31 August of the year after. Please refer to the examinable documents for the exam (where relevant) for further information. Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The terms ‘issued’ or ‘passed’ relate to when regulation or legislation has been formally approved. The term ‘effective’ relates to when regulation or legislation must be applied to entity transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.

FMA

Approach to examining the syllabus The syllabus is assessed by two-hour computer-based examination. Questions will assess all parts of the syllabus and will test knowledge and some comprehension or application of this knowledge. The examination will consist of two sections. Section A will contain 35 two-mark objective test questions (OTs). Section B will contain 3 ten-mark multi-task questions (MTQs) each of which will examine Budgeting, Standard costing and Performance measurement sections of the syllabus. Note: Budgeting MTQs in Section B can also include tasks from B2 Analytical techniques in budgeting and forecasting. B4 Spreadsheets could be included in any of the MTQs, as either the basis for presenting information in the question scenario or as a task within the MTQ.

Guide to ACCA examination structure and delivery mode The structure of examinations varies. The Foundations in Accountancy (FIA) examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. All FIA examinations are assessed by two-hour computer-based examinations. The pass mark for all FIA examinations is 50%.

Guide to ACCA examination assessment ACCA reserves the right to examine anything contained within the study guide at any examination session. This includes knowledge, techniques, principles, theories, and concepts as specified. For specified financial accounting, audit and tax examinations, except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For this examination, regulation issued or legislation passed on or before 31 August annually, will be assessed from 1 September of the following year to 31 August of the year after. Please refer to the examinable documents for the exam (where relevant) for further information. Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The terms ‘issued’ or ‘passed’ relate to when regulation or legislation has been formally approved. The term ‘effective’ relates to when regulation or legislation must be applied to entity transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.

FAU

Approach to examining the syllabus The syllabus is assessed by a two-hour computer-based examination. Questions will assess all parts of the syllabus. The examination will consist of two sections. Section A will contain 15 2-mark objective test questions. Section B will contain eight questions. These will include two questions which are 15 marks each, two questions which are 10 marks each and four questions which are 5 marks each.

Guide to ACCA examination structure and delivery mode The Foundations examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. All Foundations examinations are assessed by two-hour computer-based examinations. The pass mark for all ACCA Qualification examinations is 50%.

Guide to ACCA examination assessment ACCA reserves the right to examine anything contained within any study guide within any examination session. This includes knowledge, techniques, principles, theories, and concepts as specified. For specified financial accounting, audit and tax examinations, except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For this examination, regulation issued, or legislation passed on or before 31 August annually, will be assessed from 1 September of the following year to 31 August of the year after. Please refer to the examinable documents for the exam (where relevant) for further information. Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The terms ‘issued’ or ‘passed’ relate to when regulation or legislation has been formally approved. The term ‘effective’ relates to when regulation or legislation must be applied to entity transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.

FFM

Approach to examining the syllabus The syllabus is assessed by a two-hour computer-based examination. Questions will assess all parts of the syllabus and will include both computational and non-computational elements.

The examination will consist of two sections structured as follows: Marks Section A Fifteen compulsory multiple-choice questions each worth 2 marks 30 Section B Seven compulsory questions Q1 (20 marks) 20 Q2, 3, 4 and 5 (5 marks each) 20 Q6 and 7 (15 marks each) 30 Total 100

Guide to ACCA examination structure and delivery mode The structure of examinations varies. The Foundations in Accountancy (FIA) examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. All FIA examinations are assessed by two-hour computer-based examinations. The pass mark for all FIA examinations is 50%.

Guide to ACCA examination assessment ACCA reserves the right to examine anything contained within the study guide at any examination session. This includes knowledge, techniques, principles, theories, and concepts as specified. For specified financial accounting, audit and tax examinations, except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For this examination, regulation issued or legislation passed on or before 31 August annually, will be assessed from 1 September of the following year to 31 August of the year after. Please refer to the examinable documents for the exam (where relevant) for further information. Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The terms ‘issued’ or ‘passed’ relate to when regulation or legislation has been formally approved. The term ‘effective’ relates to when regulation or legislation must be applied to entity transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.

LW

Approach to examining the syllabus The syllabus is assessed by a two-hour computer-based examination. The examination consists of: Section A 25 x 2 marks objective test questions 50% 20 x 1 mark objective test questions 20% Section B 5 x 6 mark constructed response questions 30% 100%

All questions are compulsory. Note on case law and legislation Candidates should support their answers on the computer-based constructed response questions with analysis referring to cases or examples. There is no need to detail the facts of the case. Remember, it is the point of law that the case establishes that is important, although knowing the facts of cases can be helpful as sometimes questions include scenarios based on well-known cases. Further it is not necessary to quote section numbers of Acts or statutes.

Guide to ACCA examination structure and delivery mode The pass mark for all ACCA Qualification examinations is 50%. The structure and delivery mode of examinations varies. Applied Knowledge The Applied Knowledge examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. These are assessed by a two-hour computer-based examination. Applied Skills The Corporate and Business Law exam is a two-hour computer-based objective test examination for English and Global.

For the format and structure of the Corporate and Business Law or Taxation variant exams, refer to the ‘Approach to examining the syllabus’ section of the relevant syllabus and study guide. The other Applied Skills examinations (PM, TX-UK, FR, AA, and FM) contain a mix of objective and longer type questions with a duration of three hours for 100 marks. These are assessed by a three-hour computer-based exam. Prior to the start of each exam there will be time allocated for students to be informed of the exam instructions. The longer (constructed response) question types used in the Applied Skills exams (excluding Corporate and Business Law) require students to effectively mimic what they do in the workplace. Students will need to use a range of digital skills and demonstrate their ability to use spreadsheets and word processing tools in producing their answers, just as they would use these tools in the workplace. These assessment methods allow ACCA to focus on testing students’ technical and application skills, rather than, for example, their ability to perform simple calculations. Strategic Professional Essentials: Strategic Business Leader is ACCA’s case study examination at Strategic Professional and is examined as a closed book exam of 3 hours and 15 minutes, including reading, planning and reflection time which can be used flexibly within the examination. Pre-seen information for the Strategic Business Leader exam will be released two weeks before the exam sitting. The pre-seen information contains background and contextual details in order for students to familiarise themselves with the fictitious organisation that they will be examined on and the industry in which it operates. The Strategic Business Leader exam will contain new information in the form of exhibits and students are required to complete several tasks. All questions are compulsory and each examination will contain a total of 80 technical marks and 20 professional skills marks. As this is a closed book exam, the pre-seen information is also available within the examination. Strategic Business Reporting is a three-hour 15 minutes exam. It contains two sections and all questions are compulsory. This exam contains four professional marks. Options: The Strategic Professional Options are all three hours and 15 minutes computer-based exams. All contain two sections and all questions are compulsory. All option exams contain a total of 80 technical marks and 20 professional skills marks. The question types used at Strategic Professional require students to effectively mimic what they would do in the workplace. These exams offer ACCA the opportunity to focus on the application of knowledge to scenarios, using a range of tools including word processor, spreadsheets and presentation slides - not only enabling students to demonstrate their technical and professional skills but also their use of the technology available to today’s accountants.

Time management ACCA encourages students to take time to read questions carefully and to plan answers but once the exam time has started, there are no additional restrictions as to when students may start producing their answer. Students should ensure that all the information and exam requirements are properly read and understood.

Guide to ACCA examination assessment ACCA reserves the right to examine any learning outcome contained within the study guide. This includes knowledge, techniques, principles, theories, and concepts as specified. For the financial accounting, audit and assurance, law and tax exams except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For examinations, regulation issued or legislation passed on or before 31 August annually, will be examinable from 1 September of the following year to 31 August of the year after that. Please refer to the examinable documents for the exam (where relevant) for further information. Regulations issued or legislation passed in accordance with the above dates will not be examinable if the effective date is in the future, unless explicitly stated otherwise in this syllabus and study guide or examinable documents. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity’s transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list

PM

Approach to examining the syllabus The syllabus is assessed by a three-hour computer-based examination. Prior to the start of the exam students are given an extra 10 minutes to read the exam instructions. All questions are compulsory. The exam will contain both computational and discursive elements. Some questions will adopt a scenario/case study approach. Students are provided with a formulae sheet. Section A of the exam comprises 15 objective test questions of 2 marks each. Section B of the exam comprises of three case style questions. These each contain five objective test questions of two marks each which are based around a common scenario. Section C of the exam comprises two 20 mark constructed response questions. One of the 20- mark questions will come from the performance measurement and control area of the syllabus and the other will come from the decision-making techniques and/or budgeting and control areas of the syllabus. These questions may also include requirements related to the management information systems and data analytics, and accounting for environmental and sustainability areas of the syllabus. The section A questions and the questions in section B can cover any areas of the syllabus. Total 100 marks

Guide to ACCA examination structure and delivery mode The pass mark for all ACCA Qualification examinations is 50%. The structure and delivery mode of examinations varies. Applied Knowledge The Applied Knowledge examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. These are assessed by a two-hour computer-based examination. Applied Skills The Corporate and Business Law exam is a two-hour computer-based objective test examination for English and Global. For the format and structure of the Corporate and Business Law or Taxation variant exams, refer to the ‘Approach to examining the syllabus’ section of the relevant syllabus and study guide. The other Applied Skills examinations (PM, TX-UK, FR, AA, and FM) contain a mix of objective and longer type questions with a duration of three hours for 100 marks. These are assessed by a three-hour computer-based exam. Prior to the start of each exam there will be time allocated for students to be informed of the exam instructions. The longer (constructed response) question types used in the Applied Skills exams (excluding Corporate and Business Law) require students to effectively mimic what they do in the workplace. Students will need to use a range of digital skills and demonstrate their ability to use spreadsheets and word processing tools in producing their answers, just as they would use these tools in the workplace. These assessment methods allow ACCA to focus on testing students’ technical and application skills, rather than, for example, their ability to perform simple calculations. Strategic Professional Essentials: Strategic Business Leader is ACCA’s case study examination at Strategic Professional and is examined as a closed book exam of 3 hours and 15 minutes, including reading, planning and reflection time which can be used flexibly within the examination. Pre-seen information for the Strategic Business Leader exam will be released two weeks before the exam sitting. The pre-seen information contains background and contextual details in order for students to familiarise themselves with the fictitious organisation that they will be examined on and the industry in which it operates. The Strategic Business Leader exam will contain new information in the form of exhibits and students are required to complete several tasks. All questions are compulsory and each examination will contain a total of 80 technical marks and 20 professional skills marks. As this is a closed book exam, the pre-seen information is also available within the examination. Strategic Business Reporting is a three-hour 15 minutes exam. It contains two sections and all questions are compulsory. This exam contains four professional marks. Options: The Strategic Professional Options are all three hours and 15 minutes computer-based exams. All contain two sections and all questions are compulsory. All option exams contain a total of 80 technical marks and 20 professional skills marks. The question types used at Strategic Professional require students to effectively mimic what they would do in the workplace. These exams offer ACCA the opportunity to focus on the application of knowledge to scenarios, using a range of tools including word processor, spreadsheets and presentation slides - not only enabling students to demonstrate their technical and professional skills but also their use of the technology available to today’s accountants. Time management ACCA encourages students to take time to read questions carefully and to plan answers but once the exam time has started, there are no additional restrictions as to when students may start producing their answer. Students should ensure that all the information and exam requirements are properly read and understood.

Guide to ACCA examination assessment ACCA reserves the right to examine any learning outcome contained within the study guide. This includes knowledge, techniques, principles, theories, and concepts as specified. For the financial accounting, audit and assurance, law and tax exams except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For most examinations (not tax), regulations issued or legislation passed on or before 31 August annually, will be examinable from 1 September of the following year to 31 August of the year after that. Please refer to the examinable documents for the exam (where relevant) for further information. Regulations issued or legislation passed in accordance with the above dates will not be examinable if the effective date is in the future, unless explicitly stated otherwise in this syllabus and study guide or examinable documents. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity’s transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list. For UK tax exams, examinations falling within the period 1 June to 31 March will generally examine the Finance Act which was passed in the previous year. Therefore, exams falling in the period 1 June 2025 to 31 March 2026 will examine the Finance Act 2024 and any examinable legislation which is passed outside of the Finance Act before 31 May 2024. For additional guidance on the examinability of specific tax rules and the depth in which they are likely to be examined, reference should be made to the relevant Finance Act article written by the examining team and published on the ACCA website. None of the current or impending devolved taxes for Scotland, Wales, and Northern Ireland is, or will be, examinable.

TX-MYS

Approach to examining the syllabus The syllabus is assessed by a three-hour computer-based examination. The paper will be predominantly computational and all questions are compulsory. Section A of the exam comprises 15 multiple choice questions of 2 marks each. Section B of the exam comprises four 10 mark questions and two 15 mark questions. The two 15 mark questions will focus on income tax liabilities of individuals (syllabus area B) and income tax liabilities of companies (syllabus area C). The section A questions and the other questions in section B can cover any areas of the syllabus.

Guide to ACCA examination structure and delivery mode The pass mark for all ACCA Qualification examinations is 50%. The structure and delivery mode of examinations varies. Applied Knowledge The Applied Knowledge examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. These are assessed by a two-hour computer-based examination. Applied Skills The Corporate and Business Law exam is a two-hour computer-based objective test examination for English and Global. For the format and structure of the Corporate and Business Law or Taxation variant exams, refer to the ‘Approach to examining the syllabus’ section of the relevant syllabus and study guide.

The other Applied Skills examinations (PM, TX-UK, FR, AA, and FM) contain a mix of objective and longer type questions with a duration of three hours for 100 marks. These are assessed by a three-hour computer-based exam. Prior to the start of each exam there will be time allocated for students to be informed of the exam instructions. The longer (constructed response) question types used in the Applied Skills exams (excluding Corporate and Business Law) require students to effectively mimic what they do in the workplace. Students will need to use a range of digital skills and demonstrate their ability to use spreadsheets and word processing tools in producing their answers, just as they would use these tools in the workplace. These assessment methods allow ACCA to focus on testing students’ technical and application skills, rather than, for example, their ability to perform simple calculations. Strategic Professional Essentials: Strategic Business Leader is ACCA’s case study examination at Strategic Professional and is examined as a closed book exam of 3 hours and 15 minutes, including reading, planning and reflection time which can be used flexibly within the examination. Pre-seen information for the Strategic Business Leader exam will be released two weeks before the exam sitting. The pre-seen information contains background and contextual details in order for students to familiarise themselves with the fictitious organisation that they will be examined on and the industry in which it operates. The Strategic Business Leader exam will contain new information in the form of exhibits and students are required to complete several tasks. All questions are compulsory and each examination will contain a total of 80 technical marks and 20 professional skills marks. As this is a closed book exam, the pre-seen information is also available within the examination. Strategic Business Reporting is a three-hour 15 minutes exam. It contains two sections and all questions are compulsory. This exam contains four professional marks. Options: The Strategic Professional Options are all three hours and 15 minutes computer-based exams. All contain two sections and all questions are compulsory. All option exams contain a total of 80 technical marks and 20 professional skills marks. The question types used at Strategic Professional require students to effectively mimic what they would do in the workplace. These exams offer ACCA the opportunity to focus on the application of knowledge to scenarios, using a range of tools including word processor, spreadsheets and presentation slides - not only enabling students to demonstrate their technical and professional skills but also their use of the technology available to today’s accountants. Time management

ACCA encourages students to take time to read questions carefully and to plan answers but once the exam time has started, there are no additional restrictions as to when students may start producing their answer. Students should ensure that all the information and exam requirements are properly read and understood.

Guide to ACCA examination assessment ACCA reserves the right to examine anything contained within the study guide. This includes knowledge, techniques, principles, theories, and concepts as specified. For the financial accounting, audit and assurance, law and tax exams except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For most examinations (not tax), regulations issued or legislation passed on or before 31 August annually, will be examinable from 1 September of the following year to 31 August of the year after that. Please refer to the examinable documents for the exam (where relevant) for further information. For the MYS variant exams, tax exams falling within the period 1 December to 30 September will be based on legislation passed before the previous 31 March annually, i.e. examinations falling in the period 1 December 2025 to 30 September 2026 will be based on legislation passed before the previous 31 March 2025. For the avoidance of doubt, examinations falling in the period 1 December 2025 to 30 September 2026 will be based on Finance Act 852, gazetted on 31 December 2024, and the Measures for the Collection, Administration and Enforcement of Tax Act 2024, Act 863, gazetted on 31 December 2024 plus relevant supplementary legislation (PU Orders) gazetted by 31 March 2024 will be examinable. Please refer to the examinable documents for further information. Regulations issued or legislation passed in accordance with the above dates will not be examinable if the effective date is in the future, unless explicitly stated otherwise in this syllabus and study guide or examinable documents. The terms ‘issued’ or ‘passed’ relate to when regulations or legislation have been formally approved. The term ‘effective’ relates to when regulations or legislation must be applied to an entity’s transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.

FR

Approach to examining the syllabus The syllabus is assessed by a three-hour computer-based examination. All questions are compulsory. The exam will contain both computational and discursive elements and some questions will adopt a scenario/ case study approach: • Section A comprises 15 objective test questions of 2 marks each. • Section B comprises three questions, each containing five objective test questions of 2 marks each. • Section C of the exam comprises two 20-mark constructed response questions. The 20-mark questions will examine the interpretation and preparation of financial statements for either a single entity or a group. The section A questions and the other questions in section B can cover any areas of the syllabus. An individual question will often involve elements that relate to different subject areas of the syllabus. For example, the preparation of an entity’s financial statements could include matters relating to several IFRS Accounting Standards. Questions may ask candidates to comment on the appropriateness or acceptability of management’s opinion or chosen accounting treatment. An understanding of accounting principles and concepts and how these are applied to practical examples will be examined. Questions on topic areas that are also included in FA will be examined at an appropriately greater depth in this paper. Candidates will be expected to have an appreciation of the need for specified IFRS Accounting Standards and why they have been issued. For detailed or complex standards, candidates need to be aware of their principles and key elements. Guide to ACCA examination structure and delivery mode The pass mark for all ACCA Qualification examinations is 50%. The structure and delivery mode of examinations varies. Applied Knowledge The Applied Knowledge examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. These are assessed by a two-hour computer-based examination. Applied Skills The Corporate and Business Law exam is a two-hour computer-based objective test examination for English and Global. For the format and structure of the Corporate and Business Law or Taxation variant exams, refer to the ‘Approach to examining the syllabus’ section of the relevant syllabus and study guide. The other Applied Skills examinations (PM, TX-UK, FR, AA, and FM) contain a mix of objective and longer type questions with a duration of three hours for 100 marks. These are assessed by a three-hour computer-based exam. Prior to the start of each exam there will be time allocated for students to be informed of the exam instructions. The longer (constructed response) question types used in the Applied Skills exams (excluding Corporate and Business Law) require students to effectively mimic what they do in the workplace. Students will need to use a range of digital skills and demonstrate their ability to use spreadsheets and word processing tools in producing their answers, just as they would use these tools in the workplace. These assessment methods allow ACCA to focus on testing students’ technical and application skills, rather than, for example, their ability to perform simple calculations. Strategic Professional Essentials: Strategic Business Leader is ACCA’s case study examination at Strategic Professional and is examined as a closed book exam of 3 hours and 15 minutes, including reading, planning and reflection time which can be used flexibly within the examination. Pre-seen information for the Strategic Business Leader exam will be released two weeks before the exam sitting. The pre-seen information contains background and contextual details in order for students to familiarise themselves with the fictitious organisation that they will be examined on and the industry in which it operates. The Strategic Business Leader exam will contain new information in the form of exhibits and students are required to complete several tasks. All questions are compulsory and each examination will contain a total of 80 technical marks and 20 professional skills marks. As this is a closed book exam, the pre-seen information is also available within the examination. Strategic Business Reporting is a three-hour 15 minutes exam. It contains two sections and all questions are compulsory. This exam contains four professional marks. Options: The Strategic Professional Options are all three hours and 15 minutes computer-based exams. All contain two sections and all questions are compulsory. All option exams contain a total of 80 technical marks and 20 professional skills marks. The question types used at Strategic Professional require students to effectively mimic what they would do in the workplace. These exams offer ACCA the opportunity to focus on the application of knowledge to scenarios, using a range of tools including word processor, spreadsheets and presentation slides - not only enabling students to demonstrate their technical and professional skills but also their use of the technology available to today’s accountants. Time management ACCA encourages students to take time to read questions carefully and to plan answers but once the exam time has started, there are no additional restrictions as to when students may start producing their answer. Students should ensure that all the information and exam requirements are properly read and understood.

Guide to ACCA examination assessment ACCA reserves the right to examine any learning outcome contained within the study guide. This includes knowledge, techniques, principles, theories, and concepts as specified. For the financial accounting, audit and assurance, law and tax exams except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For most examinations (not tax), regulations issued or legislation passed on or before 31 August annually, will be examinable from 1 September of the following year to 31 August of the year after that. Please refer to the examinable documents for the exam (where relevant) for further information. Regulations issued or legislation passed in accordance with the above dates will not be examinable if the effective date is in the future, unless explicitly stated otherwise in this syllabus and study guide or examinable documents. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity’s transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list. For UK tax exams, examinations falling within the period 1 June to 31 March will generally examine the Finance Act which was passed in the previous year. Therefore, exams falling in the period 1 June 2025 to 31 March 2026 will examine the Finance Act 2024 and any examinable legislation which is passed outside of the Finance Act before 31 May 2024. For additional guidance on the examinability of specific tax rules and the depth in which they are likely to be examined, reference should be made to the relevant Finance Act article written by the examining team and published on the ACCA website. None of the current or impending devolved taxes for Scotland, Wales, and Northern Ireland is, or will be, examinable.

AA

Approach to examining the syllabus The syllabus is assessed by a three-hour computer-based examination. All questions are compulsory. The exam will contain both computational and discursive elements. Some questions will adopt a scenario/case study approach. Prior to the start of the exam candidates are given an extra 10 minutes to read the exam instructions. Section A Section A of the exam comprises three 10-mark case-based questions. Each case has five objective test questions worth 2 marks each. Section B Section B of the exam comprises one 30-mark question and two 20-mark questions. Section B of the exam will predominantly examine one or more aspects of audit and assurance from planning and risk assessment, internal control or audit evidence, although topics from other syllabus areas may also be included. Total 100 marks

Guide to ACCA examination structure and delivery mode The pass mark for all ACCA Qualification examinations is 50%. The structure and delivery mode of examinations varies. Applied Knowledge The Applied Knowledge examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. These are assessed by a two-hour computer-based examination. Applied Skills The Corporate and Business Law exam is a two-hour computer-based objective test examination for English and Global. For the format and structure of the Corporate and Business Law or Taxation variant exams, refer to the ‘Approach to examining the syllabus’ section of the relevant syllabus and study guide. The other Applied Skills examinations (PM, TX-UK, FR, AA, and FM) contain a mix of objective and longer type questions with a duration of three hours for 100 marks. These are assessed by a three-hour computer-based exam. Prior to the start of each exam there will be time allocated for students to be informed of the exam instructions. The longer (constructed response) question types used in the Applied Skills exams (excluding Corporate and Business Law) require students to effectively mimic what they do in the workplace. Students will need to use a range of digital skills and demonstrate their ability to use spreadsheets and word processing tools in producing their answers, just as they would use these tools in the workplace. These assessment methods allow ACCA to focus on testing students’ technical and application skills, rather than, for example, their ability to perform simple calculations. Strategic Professional Essentials: Strategic Business Leader is ACCA’s case study examination at Strategic Professional and is examined as a closed book exam of 3 hours and 15 minutes, including reading, planning and reflection time which can be used flexibly within the examination. Pre-seen information for the Strategic Business Leader exam will be released two weeks before the exam sitting. The pre-seen information contains background and contextual details in order for students to familiarise themselves with the fictitious organisation that they will be examined on and the industry in which it operates. The Strategic Business Leader exam will contain new information in the form of exhibits and students are required to complete several tasks. All questions are compulsory and each examination will contain a total of 80 technical marks and 20 professional skills marks. As this is a closed book exam, the pre-seen information is also available within the examination.

Strategic Business Reporting is a three-hour 15 minutes exam. It contains two sections and all questions are compulsory. This exam contains four professional marks. Options: The Strategic Professional Options are all three hours and 15 minutes computer-based exams. All contain two sections and all questions are compulsory. All option exams contain a total of 80 technical marks and 20 professional skills marks. The question types used at Strategic Professional require students to effectively mimic what they would do in the workplace. These exams offer ACCA the opportunity to focus on the application of knowledge to scenarios, using a range of tools including word processor, spreadsheets and presentation slides - not only enabling students to demonstrate their technical and professional skills but also their use of the technology available to today’s accountants. Time management ACCA encourages students to take time to read questions carefully and to plan answers but once the exam time has started, there are no additional restrictions as to when students may start producing their answer. Students should ensure that all the information and exam requirements are properly read and understood.

Guide to ACCA examination assessment ACCA reserves the right to examine any learning outcome contained within the study guide. This includes knowledge, techniques, principles, theories, and concepts as specified. For the financial accounting, audit and assurance, law and tax exams except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For most examinations (not tax), regulations issued or legislation passed on or before 31 August annually, will be examinable from 1 September of the following year to 31 August of the year after that. Please refer to the examinable documents for the exam (where relevant) for further information. Regulations issued or legislation passed in accordance with the above dates will not be examinable if the effective date is in the future, unless explicitly stated otherwise in this syllabus and study guide or examinable documents. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity’s transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list. For UK tax exams, examinations falling within the period 1 June to 31 March will generally examine the Finance Act which was passed in the previous year. Therefore, exams falling in the period 1 June 2025 to 31 March 2026 will examine the Finance Act 2024 and any examinable legislation which is passed outside of the Finance Act before 31 May 2024. For additional guidance on the examinability of specific tax rules and the depth in which they are likely to be examined, reference should be made to the relevant Finance Act article written by the examining team and published on the ACCA website. None of the current or impending devolved taxes for Scotland, Wales, and Northern Ireland is, or will be, examinable.

FM

Approach to examining the syllabus The syllabus is assessed by a three-hour computer based examination. All questions are compulsory. The exam will contain both computational and discursive elements. Some questions will adopt a scenario/case study approach. Prior to the start of the exam candidates are given an extra 10 minutes to read the exam instructions. Candidates are provided with a formulae sheet and tables of discount and annuity factors. Section A of the computer-based exam comprises 15 objective test questions of 2 marks each. Section B of the computer-based exam comprises three questions each containing five objective test questions. Section C of the exam comprises two 20-mark constructed response questions. The two 20- mark questions will mainly come from the working capital management, investment appraisal and business finance areas of the syllabus. The section A and section B questions can cover any areas of the syllabus. Total 100 marks

Guide to ACCA examination structure and delivery mode The pass mark for all ACCA Qualification examinations is 50%. The structure and delivery mode of examinations varies. Applied Knowledge The Applied Knowledge examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. These are assessed by a two-hour computer-based examination. Applied Skills The Corporate and Business Law exam is a two-hour computer-based objective test examination for English and Global. For the format and structure of the Corporate and Business Law or Taxation variant exams, refer to the ‘Approach to examining the syllabus’ section of the relevant syllabus and study guide. The other Applied Skills examinations (PM, TX-UK, FR, AA, and FM) contain a mix of objective and longer type questions with a duration of three hours for 100 marks. These are assessed by a three-hour computer-based exam. Prior to the start of each exam there will be time allocated for students to be informed of the exam instructions.

The longer (constructed response) question types used in the Applied Skills exams (excluding Corporate and Business Law) require students to effectively mimic what they do in the workplace. Students will need to use a range of digital skills and demonstrate their ability to use spreadsheets and word processing tools in producing their answers, just as they would use these tools in the workplace. These assessment methods allow ACCA to focus on testing students’ technical and application skills, rather than, for example, their ability to perform simple calculations. Strategic Professional Essentials: Strategic Business Leader is ACCA’s case study examination at Strategic Professional and is examined as a closed book exam of 3 hours and 15 minutes, including reading, planning and reflection time which can be used flexibly within the examination. Pre-seen information for the Strategic Business Leader exam will be released two weeks before the exam sitting. The pre-seen information contains background and contextual details in order for students to familiarise themselves with the fictitious organisation that they will be examined on and the industry in which it operates. The Strategic Business Leader exam will contain new information in the form of exhibits and students are required to complete several tasks. All questions are compulsory and each examination will contain a total of 80 technical marks and 20 professional skills marks. As this is a closed book exam, the pre-seen information is also available within the examination. Strategic Business Reporting is a three-hour 15 minutes exam. It contains two sections and all questions are compulsory. This exam contains four professional marks. Options: The Strategic Professional Options are all three hours and 15 minutes computer-based exams. All contain two sections and all questions are compulsory. All option exams contain a total of 80 technical marks and 20 professional skills marks. The question types used at Strategic Professional require students to effectively mimic what they would do in the workplace. These exams offer ACCA the opportunity to focus on the application of knowledge to scenarios, using a range of tools including word processor, spreadsheets and presentation slides - not only enabling students to demonstrate their technical and professional skills but also their use of the technology available to today’s accountants. Time management ACCA encourages students to take time to read questions carefully and to plan answers but once the exam time has started, there are no additional restrictions as to when students may start producing their answer. Students should ensure that all the information and exam requirements are properly read and understood.

Guide to ACCA examination assessment ACCA reserves the right to examine any learning outcome contained within the study guide. This includes knowledge, techniques, principles, theories, and concepts as specified. For the financial accounting, audit and assurance, law and tax exams except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions.

For most examinations (not tax), regulations issued or legislation passed on or before 31 August annually, will be examinable from 1 September of the following year to 31 August of the year after that. Please refer to the examinable documents for the exam (where relevant) for further information. Regulations issued or legislation passed in accordance with the above dates will not be examinable if the effective date is in the future, unless explicitly stated otherwise in this syllabus and study guide or examinable documents. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity’s transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list. For UK tax exams, examinations falling within the period 1 June to 31 March will generally examine the Finance Act which was passed in the previous year. Therefore, exams falling in the period 1 June 2025 to 31 March 2026 will examine the Finance Act 2024 and any examinable legislation which is passed outside of the Finance Act before 31 May 2024. For additional guidance on the examinability of specific tax rules and the depth in which they are likely to be examined, reference should be made to the relevant Finance Act article written by the examining team and published on the ACCA website. None of the current or impending devolved taxes for Scotland, Wales, and Northern Ireland is, or will be, examinable.

AFM

Approach to examining the syllabus The Advanced Financial Management exam builds upon the skills and knowledge examined in the Financial Management exam. At this stage candidates will be expected to demonstrate an integrated knowledge of the subject and an ability to relate their technical understanding of the subject to issues of strategic importance to the organisation. The study guide specifies the wide range of contextual understanding that is required to achieve a satisfactory standard at this level. The examination will also focus on the following professional skills and behaviours:  Communication  Analysis and Evaluation  Scepticism  Commercial Acumen Examination Structure The syllabus is assessed by a three-hour 15 minutes examination. Section A Section A will always be a single 50 mark case study. The 50 marks will comprise of 40 technical marks and 10 professional skills marks. All of the professional skills will be examined in Section A. Candidates should understand that they will be expected to undertake calculations, draw comparison against relevant information where appropriate, analyse the results and offer recommendations or conclusions as required. Financial managers are required to look across a range of issues which affect an organisation and its finances, so candidates should expect to see the case study focus on a range of issues from at least two syllabus sections from A - E. These will vary depending on the business context of the case study. Section A questions will ask candidates to produce a response in a specific format, for example a report to the Board of Directors. Section B Section B will consist of two compulsory 25 mark questions. All section B questions will be scenario based and contain a combination of calculation and narrative marks. There will not be any wholly narrative questions. The 25 marks will comprise of 20 technical marks and 5 professional skills marks. Section B questions will contain a combination of professional skills appropriate to the question. Each question will contain a minimum of two professional skills from Analysis and Evaluation, Scepticism and Commercial Acumen. All topics and syllabus sections will be examinable in either section A or section B of the exam, but every exam will have question(s) which have a focus on syllabus sections B and E. Total 100 marks

Guide to ACCA examination structure and delivery mode The pass mark for all ACCA Qualification examinations is 50%. The structure and delivery mode of examinations varies. Applied Knowledge The Applied Knowledge examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. These are assessed by a two-hour computer-based examination. Applied Skills The Corporate and Business Law exam is a two-hour computer-based objective test examination for English and Global. For the format and structure of the Corporate and Business Law or Taxation variant exams, refer to the ‘Approach to examining the syllabus’ section of the relevant syllabus and study guide. The other Applied Skills examinations (PM, TX-UK, FR, AA, and FM) contain a mix of objective and longer type questions with a duration of three hours for 100 marks. These are assessed by a three-hour computer-based exam. Prior to the start of each exam there will be time allocated for students to be informed of the exam instructions. The longer (constructed response) question types used in the Applied Skills exams (excluding Corporate and Business Law) require students to effectively mimic what they do in the workplace. Students will need to use a range of digital skills and demonstrate their ability to use spreadsheets and word processing tools in producing their answers, just as they would use these tools in the workplace. These assessment methods allow ACCA to focus on testing students’ technical and application skills, rather than, for example, their ability to perform simple calculations. Strategic Professional Essentials: Strategic Business Leader is ACCA’s case study examination at Strategic Professional and is examined as a closed book exam of 3 hours and 15 minutes, including reading, planning and reflection time which can be used flexibly within the examination. Pre-seen information for the Strategic Business Leader exam will be released two weeks before the exam sitting. The pre-seen information contains background and contextual details in order for students to familiarise themselves with the fictitious organisation that they will be examined on and the industry in which it operates. The Strategic Business Leader exam will contain new information in the form of exhibits and students are required to complete several tasks. All questions are compulsory and each examination will contain a total of 80 technical marks and 20 professional skills marks. As this is a closed book exam, the pre-seen information is also available within the examination.

Strategic Business Reporting is a three-hour 15 minutes exam. It contains two sections and all questions are compulsory. This exam contains four professional marks. Options: The Strategic Professional Options are all three hours and 15 minutes computer-based exams. All contain two sections and all questions are compulsory. All option exams contain a total of 80 technical marks and 20 professional skills marks. The question types used at Strategic Professional require students to effectively mimic what they would do in the workplace. These exams offer ACCA the opportunity to focus on the application of knowledge to scenarios, using a range of tools including word processor, spreadsheets and presentation slides - not only enabling students to demonstrate their technical and professional skills but also their use of the technology available to today’s accountants. Time management ACCA encourages students to take time to read questions carefully and to plan answers but once the exam time has started, there are no additional restrictions as to when students may start producing their answer. Students should ensure that all the information and exam requirements are properly read and understood.

Guide to ACCA examination assessment ACCA reserves the right to examine any learning outcome contained within the study guide. This includes knowledge, techniques, principles, theories, and concepts as specified. For the financial accounting, audit and assurance, law and tax exams except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For most examinations (not tax), regulations issued or legislation passed on or before 31 August annually, will be examinable from 1 September of the following year to 31 August of the year after that. Please refer to the examinable documents for the exam (where relevant) for further information. Regulations issued or legislation passed in accordance with the above dates will not be examinable if the effective date is in the future, unless explicitly stated otherwise in this syllabus and study guide or examinable documents. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity’s transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list. For UK tax exams, examinations falling within the period 1 June to 31 March will generally examine the Finance Act which was passed in the previous year. Therefore, exams falling in the period 1 June 2025 to 31 March 2026 will examine the Finance Act 2024 and any examinable legislation which is passed outside of the Finance Act before 31 May 2024. For additional guidance on the examinability of specific tax rules and the depth in which they are likely to be examined, reference should be made to the relevant Finance Act article written by the examining team and published on the ACCA website. None of the current or impending devolved taxes for Scotland, Wales, and Northern Ireland is, or will be, examinable.

APM

Approach to examining the syllabus The Advanced Performance Management exam builds upon the skills and knowledge examined in the Performance Management exam. At this stage candidates will be expected to demonstrate an integrated knowledge of the subject and an ability to relate their technical understanding of the subject to issues of strategic and operational importance to the organisation. The study guide specifies the wide range of contextual understanding that is required to achieve a satisfactory standard at this level. The examination will also focus on the following professional skills and behaviours:  Communication  Analysis and Evaluation  Scepticism  Commercial Acumen Examination Structure The syllabus is assessed by a three-hour 15 minutes examination. Section A Section A of the exam will always be a 50-mark case study based on an organisation in a particular business context. The 50 marks will comprise of 40 technical marks and 10 professional skills marks. All of the professional skills will be examined in Section A. It is likely to include the organisation’s mission statement and strategic objectives and candidates will be expected to be able to assess the methods by which the organisation is controlling, managing and measuring performance in order to achieve its objectives. This assessment could include an evaluation of the organisation’s performance report, its information systems, new strategies or projects and its performance management and measurement systems. Candidates should understand that they will be expected to undertake calculations, draw comparison against relevant information where appropriate and be prepared to offer alternative recommendations as needed. Management accountants are required to look across a range of issues which will affect organisational performance, the achievement of objectives and impact on operations and so candidates should expect to see Section A of the exam focus on a range of issues from across syllabus sections A, B and C. These will vary depending on the business context the case study in Section A is based on. Section A questions will ask candidates to produce a response in a specific format, for example a report to the board of directors. Section B Candidates will be required to answer a further two 25-mark questions in Section B of the exam, which will comprise of scenario based questions. The 25 marks will comprise of 20 technical marks and 5 professional skills marks. Section B questions will examine a combination of professional skills appropriate to the question. Each question will examine a minimum of two professional skills from Analysis and Evaluation, Scepticism and Commercial Acumen. One of the Section B questions will come mainly from syllabus section D, however the other Section B question can come from any other syllabus section. Section B questions will also require candidates to address a range of issues influencing performance of organisations in specific business situations. Total 100 marks

Guide to ACCA examination structure and delivery mode The pass mark for all ACCA Qualification examinations is 50%. The structure and delivery mode of examinations varies. Applied Knowledge The Applied Knowledge examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. These are assessed by a two-hour computer-based examination. Applied Skills The Corporate and Business Law exam is a two-hour computer-based objective test examination for English and Global. For the format and structure of the Corporate and Business Law or Taxation variant exams, refer to the ‘Approach to examining the syllabus’ section of the relevant syllabus and study guide. The other Applied Skills examinations (PM, TX-UK, FR, AA, and FM) contain a mix of objective and longer type questions with a duration of three hours for 100 marks. These are assessed by a three-hour computer-based exam. Prior to the start of each exam there will be time allocated for students to be informed of the exam instructions.

The longer (constructed response) question types used in the Applied Skills exams (excluding Corporate and Business Law) require students to effectively mimic what they do in the workplace. Students will need to use a range of digital skills and demonstrate their ability to use spreadsheets and word processing tools in producing their answers, just as they would use these tools in the workplace. These assessment methods allow ACCA to focus on testing students’ technical and application skills, rather than, for example, their ability to perform simple calculations. Strategic Professional Essentials: Strategic Business Leader is ACCA’s case study examination at Strategic Professional and is examined as a closed book exam of 3 hours and 15 minutes, including reading, planning and reflection time which can be used flexibly within the examination. Pre-seen information for the Strategic Business Leader exam will be released two weeks before the exam sitting. The pre-seen information contains background and contextual details in order for students to familiarise themselves with the fictitious organisation that they will be examined on and the industry in which it operates. The Strategic Business Leader exam will contain new information in the form of exhibits and students are required to complete several tasks. All questions are compulsory and each examination will contain a total of 80 technical marks and 20 professional skills marks. As this is a closed book exam, the pre-seen information is also available within the examination. Strategic Business Reporting is a three-hour 15 minutes exam. It contains two sections and all questions are compulsory. This exam contains four professional marks. Options: The Strategic Professional Options are all three hours and 15 minutes computer-based exams. All contain two sections and all questions are compulsory. All option exams contain a total of 80 technical marks and 20 professional skills marks. The question types used at Strategic Professional require students to effectively mimic what they would do in the workplace. These exams offer ACCA the opportunity to focus on the application of knowledge to scenarios, using a range of tools including word processor, spreadsheets and presentation slides - not only enabling students to demonstrate their technical and professional skills but also their use of the technology available to today’s accountants. Time management ACCA encourages students to take time to read questions carefully and to plan answers but once the exam time has started, there are no additional restrictions as to when students may start producing their answer. Students should ensure that all the information and exam requirements are properly read and understood.

Guide to ACCA examination assessment ACCA reserves the right to examine any learning outcome contained within the study guide. This includes knowledge, techniques, principles, theories, and concepts as specified. For the financial accounting, audit and assurance, law and tax exams except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For most examinations (not tax), regulations issued or legislation passed on or before 31 August annually, will be examinable from 1 September of the following year to 31 August of the year after that. Please refer to the examinable documents for the exam (where relevant) for further information. Regulations issued or legislation passed in accordance with the above dates will not be examinable if the effective date is in the future, unless explicitly stated otherwise in this syllabus and study guide or examinable documents. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity’s transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list. For UK tax exams, examinations falling within the period 1 June to 31 March will generally examine the Finance Act which was passed in the previous year. Therefore, exams falling in the period 1 June 2025 to 31 March 2026 will examine the Finance Act 2024 and any examinable legislation which is passed outside of the Finance Act before 31 May 2024. For additional guidance on the examinability of specific tax rules and the depth in which they are likely to be examined, reference should be made to the relevant Finance Act article written by the examining team and published on the ACCA website. None of the current or impending devolved taxes for Scotland, Wales, and Northern Ireland is, or will be, examinable.

AAA-INT

Approach to examining the syllabus The Advanced Audit and Assurance exam builds upon the skills and knowledge examined in the Audit and Assurance exam. At this stage candidates will be expected to demonstrate an integrated knowledge of the subject. The study guide specifies the wide range of contextual understanding that is required to achieve a satisfactory standard at this level. The examination will also focus on the following professional skills and behaviours:  Communication  Analysis and Evaluation  Professional Scepticism and Judgement  Commercial Acumen Examination Structure The syllabus is assessed by a three-hour 15 minute examination The examination is constructed in two sections. Questions in both sections will be largely discursive. However, candidates will be expected, for example, to be able to assess materiality and calculate relevant ratios where appropriate. Section A Section A will comprise a Case Study, worth 50 marks, set at the planning stage of the audit, for a single company, a group of companies or potentially several audit clients. Candidates will be provided with detailed information, which will vary between examinations, but is likely to include extracts of financial information, strategic, operational, and other relevant financial information for a client business, as well as extracts from audit working papers, including results of analytical procedures. The 50 marks will comprise of 40 technical marks and 10 professional skills marks. All professional skills will be examined in Section A. Candidates will be required to address a range of requirements, predominantly from syllabus sections A, B, C and D, thereby tackling a real-world situation where candidates may have to address a range of issues simultaneously in relation to planning, risk assessment, evidence gathering and ethical and professional considerations. Please note that other syllabus areas, excluding E, may also be drawn on as part of the Case Study. Section B Section B will contain two compulsory 25 mark questions, with each being predominately based around a short scenario which may relate to more than one client. The 25 marks will comprise of 20 technical marks and 5 professional skills marks. Section B questions will examine a combination of professional skills appropriate to the question. Each question will examine a minimum of two professional skills from analysis and evaluation, professional scepticism and judgement and commercial acumen One question will always predominantly come from syllabus section E, and consequently candidates should be prepared to answer a question relating to completion, review, and reporting. There are a number of formats this question could adopt, including, but not limited to, requiring candidates to assess going concern, the impact of subsequent events, evaluating

identified misstatements and the corresponding effect on the auditor’s report. Candidates may also be asked to critique an auditor’s report or evaluate the matters to be included in a report which is to be provided to management or those charged with governance. The other Section B question can be drawn from any other syllabus section, including A, B, C, D and F. Quality management and ethics The auditor’s assessment of effective quality management procedures and consideration of ethical issues are fundamental to all stages of the audit and therefore these concepts could be examined in any section of the exam. Current issues Syllabus section G on current issues may be examined in Section A or B as appropriate. Current issues is unlikely to form the basis of any question on its own but instead will be incorporated into the Case Study or either of the Section B questions dependent on question content and the topical issues affecting the profession at the time of writing. Total 100 marks

Guide to ACCA examination structure and delivery mode The pass mark for all ACCA Qualification examinations is 50%. The structure and delivery mode of examinations varies.

Applied Knowledge The Applied Knowledge examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. These are assessed by a two-hour computer-based examination. Applied Skills The Corporate and Business Law exam is a two-hour computer-based objective test examination for English and Global. For the format and structure of the Corporate and Business Law or Taxation variant exams, refer to the ‘Approach to examining the syllabus’ section of the relevant syllabus and study guide. The other Applied Skills examinations (PM, TX-UK, FR, AA, and FM) contain a mix of objective and longer type questions with a duration of three hours for 100 marks. These are assessed by a three-hour computer-based exam. Prior to the start of each exam there will be time allocated for students to be informed of the exam instructions. The longer (constructed response) question types used in the Applied Skills exams (excluding Corporate and Business Law) require students to effectively mimic what they do in the workplace. Students will need to use a range of digital skills and demonstrate their ability to use spreadsheets and word processing tools in producing their answers, just as they would use these tools in the workplace. These assessment methods allow ACCA to focus on testing students’ technical and application skills, rather than, for example, their ability to perform simple calculations. Strategic Professional Essentials: Strategic Business Leader is ACCA’s case study examination at Strategic Professional and is examined as a closed book exam of 3 hours and 15 minutes, including reading, planning and reflection time which can be used flexibly within the examination. Pre-seen information for the Strategic Business Leader exam will be released two weeks before the exam sitting. The pre-seen information contains background and contextual details in order for students to familiarise themselves with the fictitious organisation that they will be examined on and the industry in which it operates. The Strategic Business Leader exam will contain new information in the form of exhibits and students are required to complete several tasks. All questions are compulsory and each examination will contain a total of 80 technical marks and 20 professional skills marks. As this is a closed book exam, the pre-seen information is also available within the examination. Strategic Business Reporting is a three-hour 15 minutes exam. It contains two sections and all questions are compulsory. This exam contains four professional marks. Options: The Strategic Professional Options are all three hours and 15 minutes computer-based exams. All contain two sections and all questions are compulsory. All option exams contain a total of 80 technical marks and 20 professional skills marks

The question types used at Strategic Professional require students to effectively mimic what they would do in the workplace. These exams offer ACCA the opportunity to focus on the application of knowledge to scenarios, using a range of tools including word processor, spreadsheets and presentation slides - not only enabling students to demonstrate their technical and professional skills but also their use of the technology available to today’s accountants. Time management ACCA encourages students to take time to read questions carefully and to plan answers but once the exam time has started, there are no additional restrictions as to when students may start producing their answer. Students should ensure that all the information and exam requirements are properly read and understood.

Guide to ACCA examination assessment ACCA reserves the right to examine any learning outcome contained within the study guide. This includes knowledge, techniques, principles, theories, and concepts as specified. For the financial accounting, audit and assurance, law and tax exams except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions.

For most examinations (not tax), regulations issued or legislation passed on or before 31 August annually, will be examinable from 1 September of the following year to 31 August of the year after that. Please refer to the examinable documents for the exam (where relevant) for further information. Regulations issued or legislation passed in accordance with the above dates will not be examinable if the effective date is in the future, unless explicitly stated otherwise in this syllabus and study guide or examinable documents. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity’s transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list. For UK tax exams, examinations falling within the period 1 June to 31 March will generally examine the Finance Act which was passed in the previous year. Therefore, exams falling in the period 1 June 2025 to 31 March 2026 will examine the Finance Act 2024 and any examinable legislation which is passed outside of the Finance Act before 31 May 2024. For additional guidance on the examinability of specific tax rules and the depth in which they are likely to be examined, reference should be made to the relevant Finance Act article written by the examining team and published on the ACCA website. None of the current or impending devolved taxes for Scotland, Wales, and Northern Ireland is, or will be, examinable.

SBR-INT

Approach to examining the syllabus The syllabus is assessed by a three-hour fifteen-minute examination. It examines professional competences within the business reporting environment. Students will be examined on concepts, theories, and principles, and on their ability to question and comment on accounting treatments. They will also be required to use a spreadsheet to adjust consolidated financial statements. Students should be capable of relating professional issues to relevant concepts and practical situations. The evaluation of accounting practices and the identification of issues will be a key element of the exam. Professional and ethical judgement will need to be exercised, together with the integration of technical knowledge when addressing business reporting issues in a business context. Students will be required to adopt either a stakeholder or an external focus in answering questions and to demonstrate professional skills such as problem solving, dealing with information and decision making. Students will also have to demonstrate communication skills appropriate to the scenario. The exam also deals with specific professional knowledge appropriate to the preparation and presentation of consolidated and other financial statements from accounting data, to conform with accounting standards. Section A Section A will consist of two scenario-based questions. The first question will be worth 30 marks and the second question will be worth 20 marks. The first question will examine group accounting (syllabus area D). Candidates will need to discuss issues in group accounting and use a spreadsheet to adjust a consolidated financial statement. The question is also likely to require consideration of some other financial reporting issues (syllabus area C). The second question in Section A will require candidates to consider the reporting implications and the ethical implications of specific events in a contemporary scenario. Section B Students will be required to answer a further two questions, each worth 25 marks. These discursive questions will be scenario-based and could contain computational elements. Section B could deal with any aspect of the syllabus but will always include either a full question, or part of a question, that requires the candidate to consider stakeholder perspectives. Two professional marks will be awarded in question two and two in question four. Further guidance will be given in the questions clarifying what these professional marks will be awarded for. Guide to ACCA examination structure and delivery mode The pass mark for all ACCA Qualification examinations is 50%. The structure and delivery mode of examinations varies. Applied Knowledge The Applied Knowledge examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. These are assessed by a two-hour computer-based examination. Applied Skills The Corporate and Business Law exam is a two-hour computer-based objective test examination for English and Global. For the format and structure of the Corporate and Business Law or Taxation variant exams, refer to the ‘Approach to examining the syllabus’ section of the relevant syllabus and study guide. The other Applied Skills examinations (PM, TX-UK, FR, AA, and FM) contain a mix of objective and longer type questions with a duration of three hours for 100 marks. These are assessed by a three-hour computer-based exam. Prior to the start of each exam there will be time allocated for students to be informed of the exam instructions. The longer (constructed response) question types used in the Applied Skills exams (excluding Corporate and Business Law) require students to effectively mimic what they do in the workplace. Students will need to use a range of digital skills and demonstrate their ability to use spreadsheets and word processing tools in producing their answers, just as they would use these tools in the workplace. These assessment methods allow ACCA to focus on testing students’ technical and application skills, rather than, for example, their ability to perform simple calculations. Strategic Professional Essentials: Strategic Business Leader is ACCA’s case study examination at Strategic Professional and is examined as a closed book exam of 3 hours and 15 minutes, including reading, planning and reflection time which can be used flexibly within the examination. Pre-seen information for the Strategic Business Leader exam will be released two weeks before the exam sitting. The pre-seen information contains background and contextual details in order for students to familiarise themselves with the fictitious organisation that they will be examined on and the industry in which it operates. The Strategic Business Leader exam will contain new information in the form of exhibits and students are required to complete several tasks. All questions are compulsory and each examination will contain a total of 80 technical marks and 20 professional skills marks. As this is a closed book exam, the pre-seen information is also available within the examination. Strategic Business Reporting is a three-hour 15 minutes exam. It contains two sections and all questions are compulsory. This exam contains four professional marks. Options: The Strategic Professional Options are all three hours and 15 minutes computer-based exams. All contain two sections and all questions are compulsory. All option exams contain a total of 80 technical marks and 20 professional skills marks. The question types used at Strategic Professional require students to effectively mimic what they would do in the workplace. These exams offer ACCA the opportunity to focus on the application of knowledge to scenarios, using a range of tools including word processor, spreadsheets and presentation slides - not only enabling students to demonstrate their technical and professional skills but also their use of the technology available to today’s accountants. Time management ACCA encourages students to take time to read questions carefully and to plan answers but once the exam time has started, there are no additional restrictions as to when students may start producing their answer. Students should ensure that all the information and exam requirements are properly read and understood.

Guide to ACCA examination assessment ACCA reserves the right to examine any learning outcome contained within the study guide. This includes knowledge, techniques, principles, theories, and concepts as specified. For the financial accounting, audit and assurance, law and tax exams except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For most examinations (not tax), regulations issued or legislation passed on or before 31 August annually, will be examinable from 1 September of the following year to 31 August of the year after that. Please refer to the examinable documents for the exam (where relevant) for further information. Regulations issued or legislation passed in accordance with the above dates will not be examinable if the effective date is in the future, unless explicitly stated otherwise in this syllabus and study guide or examinable documents. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity’s transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list. For UK tax exams, examinations falling within the period 1 June to 31 March will generally examine the Finance Act which was passed in the previous year. Therefore, exams falling in the period 1 June 2025 to 31 March 2026 will examine the Finance Act 2024 and any examinable legislation which is passed outside of the Finance Act before 31 May 2024. For additional guidance on the examinability of specific tax rules and the depth in which they are likely to be examined, reference should be made to the relevant Finance Act article written by the examining team and published on the ACCA website. None of the current or impending devolved taxes for Scotland, Wales, and Northern Ireland is, or will be, examinable.

SBL

Approach to examining the syllabus The Strategic Business Leader syllabus is examined using a 100% integrated case study, examining across a breadth of organisational functions. The examination assesses the technical and digital capabilities that potential leaders need to demonstrate in senior positions within organisations but will also be focused on the following professional skills and behaviours: • Communication • Commercial acumen • Analysis • Scepticism • Evaluation Each exam will therefore assess both technical skills and the above professional skills. Whilst marks will be awarded for the relevant technical points that candidates make, up to 20% of the total marks within each exam will be allocated to these professional skills, as determined by the requirements. The examination requires the demonstration of appropriate digital and employability skills in accessing relevant sources of information to carry out various tasks and being able to use the relevant functionality and technology to prepare and present answers in a professional manner. These skills are specifically developed by practicing and preparing for the SBL exam, using the learning support content for computer-based exams available via the practice platform and the ACCA website. Examination Structure Pre-seen information is released two weeks before the exam sitting. The pre-seen contains background and contextual information on the fictious organisation that the exam will be based on and the industry in which it operates. Students are expected to familiarise themselves with the pre-seen information in advance of the exam, making sure that they understand the terms and concepts that are included within the pre-seen. Students are not expected to conduct further research into the industry that is covered in the pre-seen. The examination is based on an integrated case study. The exam itself will contain further information relating to the fictitious organisation in the pre-seen. The information could be from a range of sources, such as extracts of meetings, board reports and spreadsheets. Each exam will contain three tasks with a varying number of marks. These tasks may require the candidate to take on different roles, depending on the situation. The number of marks allocated to all these tasks will add up to 100 in total. Within the total marks available, there are 20 professional skills marks. Most tasks will contain professional skills marks. All tasks must be completed. The examination is of 3 hours and 15 minutes duration, but this includes Reading, Planning and Reflection time (RPRT). This time can be used flexibly at any time during the exam. Guidance on learning hours The ACCA qualification does not prescribe or recommend any particular number of learning hours for examinations because study and learning patterns and styles vary greatly between people and organisations. This also recognises the wide diversity of personal, professional and educational circumstances in which ACCA students find themselves. However, the Strategic Business Leader examination has a broad syllabus and the assessment style as a fully integrated exam requires more teaching and learning time than in the other exams at this level. This includes direct contact time and guided learning time where a taught programme is delivered, or self-study and revision time where the student is self-taught or uses distance-learning programmes. The additional time is required for the following:

1. To cover the broader syllabus content.
2. To allow adequate practice time for case study assessment and revision.
3. To encourage and develop the demonstration of professional skills to support the award of professional skills marks.
4. To become familiar with and understand the information contained within the pre-seen document.

Guide to ACCA examination structure and delivery mode The pass mark for all ACCA Qualification examinations is 50%. The structure and delivery mode of examinations varies. Applied Knowledge The Applied Knowledge examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. These are assessed by a two-hour computer-based examination. Applied Skills The Corporate and Business Law exam is a two-hour computer-based objective test examination for English and Global. For the format and structure of the Corporate and Business Law or Taxation variant exams, refer to the ‘Approach to examining the syllabus’ section of the relevant syllabus and study guide. The other Applied Skills examinations (PM, TX-UK, FR, AA, and FM) contain a mix of objective and longer type questions with a duration of three hours for 100 marks. These are assessed by a three-hour computer-based exam. Prior to the start of each exam there will be time allocated for students to be informed of the exam instructions.

The longer (constructed response) question types used in the Applied Skills exams (excluding Corporate and Business Law) require students to effectively mimic what they do in the workplace. Students will need to use a range of digital skills and demonstrate their ability to use spreadsheets and word processing tools in producing their answers, just as they would use these tools in the workplace. These assessment methods allow ACCA to focus on testing students’ technical and application skills, rather than, for example, their ability to perform simple calculations. Strategic Professional Essentials: Strategic Business Leader is ACCA’s case study examination at Strategic Professional and is examined as a closed book exam of 3 hours and 15 minutes, including reading, planning and reflection time which can be used flexibly within the examination. Pre-seen information for the Strategic Business Leader exam will be released two weeks before the exam sitting. The pre-seen information contains background and contextual details in order for students to familiarise themselves with the fictitious organisation that they will be examined on and the industry in which it operates. The Strategic Business Leader exam will contain new information in the form of exhibits and students are required to complete several tasks. All questions are compulsory and each examination will contain a total of 80 technical marks and 20 professional skills marks. As this is a closed book exam, the pre-seen information is also available within the examination. Strategic Business Reporting is a three-hour 15 minutes exam. It contains two sections and all questions are compulsory. This exam contains four professional marks. Options: The Strategic Professional Options are all three hours and 15 minutes computer-based exams. All contain two sections and all questions are compulsory. All option exams contain a total of 80 technical marks and 20 professional skills marks. The question types used at Strategic Professional require students to effectively mimic what they would do in the workplace. These exams offer ACCA the opportunity to focus on the application of knowledge to scenarios, using a range of tools including word processor, spreadsheets and presentation slides - not only enabling students to demonstrate their technical and professional skills but also their use of the technology available to today’s accountants. Time management ACCA encourages students to take time to read questions carefully and to plan answers but once the exam time has started, there are no additional restrictions as to when students may start producing their answer. Students should ensure that all the information and exam requirements are properly read and understood.

Guide to ACCA examination assessment ACCA reserves the right to examine any learning outcome contained within the study guide. This includes knowledge, techniques, principles, theories, and concepts as specified. For the financial accounting, audit and assurance, law and tax exams except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For most examinations (not tax), regulations issued or legislation passed on or before 31 August annually, will be examinable from 1 September of the following year to 31 August of the year after that. Please refer to the examinable documents for the exam (where relevant) for further information. Regulations issued or legislation passed in accordance with the above dates will not be examinable if the effective date is in the future, unless explicitly stated otherwise in this syllabus and study guide or examinable documents. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity’s transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list. For UK tax exams, examinations falling within the period 1 June to 31 March will generally examine the Finance Act which was passed in the previous year. Therefore, exams falling in the period 1 June 2025 to 31 March 2026 will examine the Finance Act 2024 and any examinable legislation which is passed outside of the Finance Act before 31 May 2024. For additional guidance on the examinability of specific tax rules and the depth in which they are likely to be examined, reference should be made to the relevant Finance Act article written by the examining team and published on the ACCA website. None of the current or impending devolved taxes for Scotland, Wales, and Northern Ireland is, or will be, examinable.