Accounting

Free ACCA Practice Questions

2,262 questions across 84 practice exams · No sign-up required to browse

Ace the Association of Chartered Certified Accountants exam with full length practice exams across all sections — Applied Knowledge, Applied Skills, and Strategic Professional.

2,262
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84
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Sample questions

Q01Medium2 marks

A highly vocal but underfunded local community group is actively opposing the construction of a new lithium extraction facility by TerraMin PLC. According to Mendelow's Stakeholder Matrix, how should TerraMin PLC classify and manage this community group?

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Q02Medium2 marks

CloudNet Inc., a global data storage provider, is forced to restructure its server network due to a new government mandate requiring all citizen data to be stored on servers physically located within the country's borders. Under the PESTEL framework, which factor is primarily driving this change?

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Q03Easy2 marks

BioCure Ltd manufactures a highly specialized, patented drug for a rare genetic disorder. There are currently no alternative treatments available on the market. How would the price elasticity of demand (PED) for this drug most likely be described?

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Q04Medium2 marks

In the context of Porter's Five Forces, which of the following scenarios best illustrates a high 'Threat of Substitutes' for a commercial airline operating short-haul domestic flights?

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Q05Easy2 marks

AgriGrow is an organization owned entirely by the farmers who supply it with raw wheat. The organization processes the wheat and shares the profits among the farmers based on the volume they supplied. What type of organizational structure does AgriGrow represent?

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ACCA BT — Business & Technology Practice Exam 1
A premium, complete mock exam replication for ACCA BT (Business & Technology). This exam mirrors live computer-based testing parameters, featuring 46 objective test questions (Section A) and 6 multi-task scenario questions (Section B). It covers the entire syllabus: Business Organization, Structure & Governance, Technology & Regulation, Leadership, Personal Effectiveness, and Professional Ethics.
ACCA BT — Business & Technology Practice Exam 2
Premium mock exam replication for ACCA BT (Business & Technology). This exam mirrors live computer-based testing parameters, featuring 46 Section A objective test questions and 6 Section B multi-task scenario questions. Covers organizational structures, technology integrations, management mechanics, and professional ethics.
ACCA BT — Business & Technology Practice Exam 3
Premium mock exam replication for ACCA Business and Technology (BT). This exam mirrors live computer-based testing parameters, featuring 46 Objective Test Questions (Section A) and 6 Multi-Task Questions (Section B). It covers the complete syllabus: Business Organization, Structure & Governance, Technology & Regulation, Leadership, Personal Effectiveness, and Professional Ethics.
ACCA BT — Business & Technology Practice Exam 4
A premium, complete mock exam replication for ACCA BT (Business & Technology), mirroring live computer-based testing parameters. This exam features 100 marks across 52 distinct questions, utilizing unique, diverse, and realistic corporate scenarios (Variant 4). It covers the entire syllabus from organizational structures and macroeconomics to leadership, technology, and professional ethics.
ACCA BT — Business & Technology Practice Exam 5
A premium, complete mock exam replication for ACCA BT (Business & Technology), mirroring live computer-based testing parameters. This exam covers the full syllabus including organizational structures, technology integrations, management mechanics, and professional ethics.
ACCA BT — Business & Technology Practice Exam 6
Premium mock exam replication for ACCA BT (Business & Technology). Features 100 marks across 52 questions, strictly mirroring live computer-based testing parameters. Includes 46 Section A objective test questions and 6 Section B multi-task scenario questions. Variant 6 focuses on diverse, edge-case business environments.
ACCA MA — Management Accounting Practice Exam 1
A complete 2-hour, 100-mark mock exam replicating the ACCA Management Accounting (MA) computer-based testing environment. Features 35 objective test questions (Section A) and 3 multi-task scenario questions (Section B) covering cost flows, budgeting, standard costing, and performance measurement across diverse, modern business contexts.
ACCA MA — Management Accounting Practice Exam 2
Complete mock exam replication for ACCA MA (Management Accounting). Features 35 Objective Test Questions (Section A) and 3 Multi-Task Questions (Section B) covering Budgeting, Standard Costing, and Performance Measurement. Variant 2 utilizes highly unique, diverse corporate scenarios ranging from tech startups to marine agriculture.
ACCA MA — Management Accounting Practice Exam 3
A complete mock exam replication for ACCA Management Accounting (MA). This exam features 35 objective test questions (Section A) and 3 multi-task questions (Section B) covering Budgeting, Standard Costing, and Performance Measurement. Designed with Variant 3 parameters, it utilizes diverse, realistic corporate scenarios across multiple industries to test baseline mathematical mastery over cost flows, variance reconciliation, and performance reporting.
ACCA MA — Management Accounting Practice Exam 4
Complete mock exam replication for ACCA MA (Management Accounting). Features 35 objective test questions (Section A) and 3 multi-task scenario questions (Section B) covering cost flows, budgeting, standard costing, and performance measurement. Variant 4 focuses on diverse industries including NGOs, tech startups, heavy manufacturing, and cross-border logistics.
ACCA MA — Management Accounting Practice Exam 5
A complete mock exam replication for ACCA MA (Management Accounting), mirroring live computer-based testing parameters. Features 35 objective test questions (Section A) and 3 multi-task scenario questions (Section B) covering cost flows, budgeting, standard costing, and performance measurement. Variant 5 focuses on diverse, unique business landscapes including NGOs, tech startups, and cross-border multinationals.
ACCA MA — Management Accounting Practice Exam 6
A complete mock exam replication for ACCA MA (Management Accounting), mirroring live computer-based testing parameters. This variant (Seed 6) utilizes highly unique, diverse, and realistic corporate scenarios across global industries, avoiding generic textbook examples. It covers all syllabus domains (A-F) with 35 Section A objective test questions and 3 Section B multi-task scenario representations.
ACCA FA — Financial Accounting Practice Exam 1
A complete mock exam replication for ACCA Financial Accounting (FA). This exam mirrors live computer-based testing parameters, featuring 35 Objective Test Questions (Section A) and 2 Multi-Task Questions broken down into 30 independent sub-questions (Section B). Covers double-entry accounting, ledger adjustments, group consolidations, and financial statement production.
ACCA FA — Financial Accounting Practice Exam 2
A complete mock exam replication for ACCA Financial Accounting (FA). This 2-hour, 100-mark assessment covers double-entry accounting, ledger adjustments, group consolidations, and financial statement production. Features diverse business scenarios including tech startups, heavy manufacturing, and agriculture.
ACCA FA — Financial Accounting Practice Exam 3
A complete mock exam replication for ACCA FA, mirroring live computer-based testing parameters. Covers double-entry accounting, ledger adjustments, group consolidations, and financial statement production. Features unique scenarios including heavy manufacturing, tech startups, NGOs, agriculture, service firms, public utilities, and cross-border multinationals.
ACCA FA — Financial Accounting Practice Exam 4
A complete mock exam replication for ACCA Financial Accounting (FA), mirroring live computer-based testing parameters. Features 35 objective test questions and 2 multi-task scenario questions broken down into 30 independent sub-questions. This variant focuses on diverse business landscapes including heavy manufacturing, tech startups, NGOs, and renewable energy.
ACCA FA — Financial Accounting Practice Exam 5
Complete mock exam replication for ACCA Financial Accounting (FA). Features 35 objective test questions (Section A) and 2 multi-task questions broken down into 30 independent sub-questions (Section B). Designed to test baseline mastery over double-entry accounting, ledger adjustments, group consolidations, and financial statement production using unique, diverse industry scenarios.
ACCA FA — Financial Accounting Practice Exam 6
A complete mock exam replication for ACCA FA (Financial Accounting), mirroring live computer-based testing parameters. This exam features 100 marks distributed across 65 questions, including 35 objective test questions (Section A) and two 15-mark multi-task scenario blocks (Section B). Variant 6 focuses on diverse, unique business landscapes including tech startups, NGOs, heavy manufacturing, and cross-border multinationals.
ACCA LW — Corporate and Business Law Practice Exam 1
A complete mock exam replication for ACCA LW (Corporate and Business Law), mirroring live computer-based testing parameters. This exam contains 60 questions totaling 100 marks, divided into Section A (Objective Test Questions) and Section B (Multi-Task Questions).
ACCA LW — Corporate and Business Law Practice Exam 2
A complete mock exam replication for ACCA LW, mirroring live computer-based testing parameters. Features 60 questions covering the full syllabus (A-H) with unique, diverse corporate scenarios.
ACCA LW — Corporate and Business Law Practice Exam 3
A complete mock exam replication for ACCA LW (Corporate and Business Law), mirroring live computer-based testing parameters. Contains 60 questions (100 marks) covering the full syllabus (A-H). Section A features 45 objective test questions, and Section B features 5 multi-task questions (MTQs) broken down into independent sub-questions.
ACCA LW — Corporate and Business Law Practice Exam 4
A complete mock exam replication for ACCA LW (Corporate and Business Law), mirroring live computer-based testing parameters. This exam contains 60 questions totaling 100 marks, divided into Section A (45 objective test questions) and Section B (5 multi-task questions). It covers the full syllabus (A-H) with a unique focus on diverse corporate landscapes including tech startups, NGOs, heavy manufacturing, and cross-border multinationals.
ACCA LW — Corporate and Business Law Practice Exam 5
Complete mock exam replication for ACCA LW (Corporate and Business Law). This exam mirrors live computer-based testing parameters, featuring 45 Section A objective test questions and 5 Section B multi-task scenarios. Variant 5 focuses on diverse, modern industries including biotech, space-freight, and AI ethics, testing nuanced edge cases across the entire A-H syllabus.
ACCA LW — Corporate and Business Law Practice Exam 6
A complete mock exam replication for ACCA LW (Corporate and Business Law), mirroring live computer-based testing parameters. This exam covers the full syllabus (A-H) with 45 Objective Test Questions in Section A and 5 Multi-Task Questions (15 sub-questions) in Section B. Variant 6 features unique, diverse corporate scenarios across various industries.
ACCA PM — Performance Management Practice Exam 1
A complete mock exam replication for ACCA Performance Management (PM). This exam tests mastery over advanced costing, quantitative decision-making, budgeting, and structural performance evaluations across diverse, realistic business scenarios.
ACCA PM — Performance Management Practice Exam 2
A complete mock exam replication for ACCA Performance Management (PM). This exam tests advanced costing, quantitative decision-making, and structural performance evaluations across diverse, modern business landscapes including tech startups, NGOs, and renewable energy sectors.
ACCA PM — Performance Management Practice Exam 3
A complete mock exam replication for ACCA Performance Management (PM). This exam features highly unique, diverse, and realistic corporate scenarios including tech startups, NGOs, agriculture, and cross-border multinationals. It strictly follows the ACCA PM structure: Section A (15 OTs), Section B (3 MTQ cases), and Section C (2 Constructed Response questions).
ACCA PM — Performance Management Practice Exam 4
A complete mock exam replication for ACCA Performance Management (PM). This exam covers advanced costing, quantitative decision-making, budgeting, and structural performance evaluations. It features diverse, realistic business scenarios including agriculture, tech startups, NGOs, heavy manufacturing, and cross-border multinationals.
ACCA PM — Performance Management Practice Exam 5
A complete, 100-mark mock exam replicating the ACCA Performance Management (PM) syllabus. This variant focuses on diverse, highly unique business landscapes including ag-tech, heavy renewable manufacturing, biotech, and public utilities. It tests advanced costing, quantitative decision-making, budgeting, and performance measurement.
ACCA PM — Performance Management Practice Exam 6
A complete mock exam replication for ACCA Performance Management (PM). This exam covers advanced costing, quantitative decision-making, budgeting, and structural performance evaluations. It features highly unique, diverse, and realistic corporate scenarios including tech startups, agriculture, cross-border manufacturing, public utilities, and specialized healthcare logistics.
ACCA TX — Taxation Practice Exam 1
A complete 100-mark mock exam replicating the ACCA TX (Taxation) syllabus. This exam covers the UK tax system, Income Tax, Chargeable Gains, Inheritance Tax, Corporation Tax, and VAT. It features diverse, realistic scenarios including tech startups, agricultural estates, cross-border logistics, and bio-tech manufacturing, designed to test nuanced edge cases and alternative application methods.
ACCA TX — Taxation Practice Exam 2
A complete mock exam replication for ACCA TX (Taxation). This 3-hour, 100-mark assessment checks mastery over individual income, corporate liabilities, capital gains, inheritance, and VAT. It features diverse and highly unique business scenarios including tech startups, agriculture, heavy manufacturing, and medical consultancy.
ACCA TX — Taxation Practice Exam 3
A comprehensive 100-mark mock exam for ACCA TX (Taxation) designed to test mastery over individual income, corporate liabilities, capital gains, inheritance, and VAT. This variant features highly unique, diverse, and realistic business scenarios including tech startups, agricultural co-ops, marine biology, and renewable energy sectors.
ACCA TX — Taxation Practice Exam 4
A complete 100-mark mock exam replicating the ACCA Taxation (TX) syllabus. This variant focuses on unique edge cases, diverse business landscapes (SaaS, agriculture, heavy manufacturing), and complex compliance dilemmas across Income Tax, Corporation Tax, CGT, IHT, and VAT.
ACCA TX — Taxation Practice Exam 5
A complete 100-mark mock exam replicating the ACCA TX (Taxation) syllabus. This variant (Variant 5) focuses on diverse business landscapes including tech startups, NGOs, agriculture, and biotech manufacturing, testing nuanced edge cases across Income Tax, Corporation Tax, CGT, IHT, and VAT.
ACCA TX — Taxation Practice Exam 6
A complete mock exam replication for ACCA TX (Taxation). This exam tests mastery over individual income, corporate liabilities, capital gains, inheritance, and VAT. It features unique, diverse, and realistic scenarios including heavy manufacturing, agriculture, consulting, and green energy sectors.
ACCA FR — Financial Reporting Practice Exam 1
A complete mock exam replication for ACCA Financial Reporting (FR). This exam combines objective testing with corporate financial reporting creation, covering regulatory accounting standards, single-entity reporting adjustments, group statements of financial position, and stakeholder ratio evaluations. Features unique corporate scenarios including tech startups, agricultural firms, and fintech processors.
ACCA FR — Financial Reporting Practice Exam 2
A complete mock exam replication for ACCA FR, combining objective testing with corporate financial reporting creation. Features unique, diverse scenarios including tech startups, NGOs, renewable energy, and FinTech to test nuanced edge cases and alternative application methods.
ACCA FR — Financial Reporting Practice Exam 3
A complete mock exam replication for ACCA Financial Reporting (FR). This Variant 3 exam combines objective testing with corporate financial reporting creation, focusing on unique, diverse, and realistic corporate scenarios including heavy manufacturing, tech startups, agriculture, and cross-border multinationals. It covers the full syllabus: Regulatory Framework, Transactions, Analysis, Single Entity, and Consolidated Financial Statements.
ACCA FR — Financial Reporting Practice Exam 4
A complete mock exam replication for ACCA Financial Reporting (FR). This exam tests mastery over regulatory accounting standards, single-entity reporting adjustments, group statements of financial position, and stakeholder ratio evaluations. Features highly unique corporate scenarios including renewable energy, biotechnology, and heavy manufacturing.
ACCA FR — Financial Reporting Practice Exam 5
A complete mock exam replication for ACCA Financial Reporting (FR). This exam combines objective testing with corporate financial reporting creation, testing mastery over regulatory accounting standards, single-entity reporting adjustments, group statements of financial position, and stakeholder ratio evaluations. Features highly unique, diverse corporate scenarios including tech startups, NGOs, agriculture, and cross-border multinationals.
ACCA FR — Financial Reporting Practice Exam 6
A complete mock exam replication for ACCA FR, combining objective testing with corporate financial reporting creation. This exam tests mastery over regulatory accounting standards, single-entity reporting adjustments, group statements of financial position, and stakeholder ratio evaluations. Features unique, diverse corporate scenarios including tech startups, green energy, and specialized manufacturing.
ACCA AA — Audit and Assurance Practice Exam 1
A complete 100-mark mock exam replicating the ACCA Audit and Assurance (AA) syllabus. This exam features unique, diverse scenarios including a tech startup, an agricultural cooperative, an NGO, heavy manufacturing, a public utility, and an e-commerce logistics firm. It covers the regulatory audit framework, audit risk assessment, internal control evaluation, and the gathering of ISA-compliant audit evidence.
ACCA AA — Audit and Assurance Practice Exam 2
A complete mock exam replication for ACCA AA (Audit and Assurance). This 100-mark assessment tests mastery over the regulatory audit framework, audit risk assessment, internal control evaluation, and the gathering of ISA-compliant audit evidence. Features diverse, unique scenarios including NGOs, tech startups, and privatized utilities.
ACCA AA — Audit and Assurance Practice Exam 3
Complete mock exam replication for ACCA AA (Audit and Assurance). This exam tests mastery over the regulatory audit framework, audit risk assessment, internal control evaluation, and the gathering of ISA-compliant audit evidence. Features unique scenarios including tech startups, agricultural cooperatives, public utilities, heavy manufacturing, NGOs, and logistics firms.
ACCA AA — Audit and Assurance Practice Exam 4
Complete mock exam replication for ACCA Audit and Assurance (AA). This 100-mark assessment checks mastery over the regulatory audit framework, audit risk assessment, internal control evaluation, and the gathering of ISA-compliant audit evidence. Features highly unique business scenarios including public utilities, agricultural tech, heavy manufacturing, cross-border logistics, NGOs, and SaaS providers.
ACCA AA — Audit and Assurance Practice Exam 5
Complete mock exam replication for ACCA Audit and Assurance (AA). This exam tests mastery over the regulatory audit framework, audit risk assessment, internal control evaluation, and the gathering of ISA-compliant audit evidence. Features diverse, realistic scenarios including tech startups, agricultural cooperatives, public utilities, EV manufacturing, global logistics, and international NGOs.
ACCA AA — Audit and Assurance Practice Exam 6
Complete mock exam replication for ACCA AA (Audit and Assurance). This exam tests mastery over the regulatory audit framework, audit risk assessment, internal control evaluation, and the gathering of ISA-compliant audit evidence. Features diverse, realistic scenarios including utilities, ag-tech, logistics, heavy manufacturing, NGOs, and cybersecurity.
ACCA FM — Financial Management Practice Exam 1
A complete mock exam replication for ACCA Financial Management (FM). This 100-mark assessment tests mastery over investment appraisal techniques, working capital efficiency, financing structures, risk mitigation, and corporate valuation. Features highly unique, diverse, and realistic corporate scenarios including tech startups, NGOs, agriculture, and cross-border multinationals.
ACCA FM — Financial Management Practice Exam 2
A complete 100-mark mock exam replicating the ACCA Financial Management (FM) syllabus. This variant focuses on diverse corporate settings including NGOs, tech startups, agriculture, and cross-border multinationals. It covers investment appraisal, working capital efficiency, financing structures, risk mitigation, and corporate valuation.
ACCA FM — Financial Management Practice Exam 3
Complete mock exam replication for ACCA FM (Financial Management). This Variant 3 exam focuses on unique, diverse corporate scenarios including NGOs, tech startups, agriculture, and cross-border multinationals. It strictly follows the ACCA FM structure: Section A (15 OTs), Section B (3 MTQ cases), and Section C (2 Constructed Response questions).
ACCA FM — Financial Management Practice Exam 4
A complete mock exam replication for ACCA Financial Management (FM). This exam tests mastery over investment appraisal techniques, working capital efficiency, financing structures, risk mitigation, and corporate valuation. It features highly unique, diverse, and realistic corporate scenarios across various global industries.
ACCA FM — Financial Management Practice Exam 5
A complete 100-mark mock exam replicating the ACCA Financial Management (FM) syllabus. This variant (Variant 5) focuses on diverse, highly unique corporate scenarios including NGOs, tech startups, heavy manufacturing, and cross-border logistics. It tests investment appraisal, working capital efficiency, financing structures, risk mitigation, and corporate valuation.
ACCA FM — Financial Management Practice Exam 6
Complete mock exam replication for ACCA Financial Management (FM). This Variant 6 exam focuses on unique, diverse, and realistic corporate scenarios including tech startups, NGOs, deep-sea mining, and cross-border logistics. It covers investment appraisal, working capital efficiency, financing structures, risk mitigation, and corporate valuation.
ACCA SBR — Strategic Business Reporting Practice Exam 1
A complete, 100-mark mock exam replicating the ACCA Strategic Business Reporting (SBR) syllabus. This exam features highly unique, realistic corporate scenarios including renewable energy step-acquisitions, biotech ethical dilemmas, agricultural fair value volatility, and global shipping hedge accounting. Designed to test advanced mastery over corporate reporting, group consolidations, ethical resolutions, and stakeholder interpretation.
ACCA SBR — Strategic Business Reporting Practice Exam 2
A complete 100-mark mock exam replicating the ACCA Strategic Business Reporting (SBR) syllabus. This variant focuses on diverse business landscapes including renewable energy multinationals, AI tech startups, agricultural biotechnology, and public utilities, testing advanced IFRS application, group consolidations, and ethical reporting.
ACCA SBR — Strategic Business Reporting Practice Exam 3
Comprehensive mock exam replication for ACCA Strategic Business Reporting (SBR). This variant (Variant 3) focuses on complex, diverse corporate landscapes including renewable energy multinationals, tech startups facing IPO pressures, heavy agricultural manufacturing, and NGOs transitioning to commercial operations. It rigorously tests group consolidations, ethical resolutions, specific IFRS applications, and stakeholder interpretation.
ACCA SBR — Strategic Business Reporting Practice Exam 4
Complete mock exam replication for ACCA Strategic Business Reporting (SBR). This variant (Variant 4) focuses on diverse, complex business landscapes including cross-border agri-tech, public utilities, SaaS startups, and heavy aerospace manufacturing. It tests advanced mastery over corporate reporting, group consolidations, ethical resolutions, and stakeholder interpretation.
ACCA SBR — Strategic Business Reporting Practice Exam 5
A complete mock exam replication for ACCA Strategic Business Reporting (SBR). This variant (Variant 5) focuses on highly unique, diverse, and realistic corporate scenarios including cross-border renewable energy, public water utilities, agri-tech vertical farming, and digital healthcare. It tests advanced mastery over corporate reporting, group consolidations, ethical resolutions, and stakeholder interpretation.
ACCA SBR — Strategic Business Reporting Practice Exam 6
Complete mock exam replication for ACCA Strategic Business Reporting (SBR). This exam features highly unique, diverse, and realistic corporate scenarios across renewable energy, biotechnology, agri-tech, and fintech sectors. It tests advanced mastery over corporate reporting, group consolidations, ethical resolutions, and stakeholder interpretation. All questions are constructed response.
ACCA AFM — Advanced Financial Management Practice Exam 1
A complete mock exam replication for ACCA Advanced Financial Management (AFM). This exam tests advanced mastery over multinational corporate finance, risk hedging, M&A valuations, and capital reconstruction. It features 1 Strategic Case Study (Section A) and 2 Advisory Reports (Section B), utilizing complex, unique scenarios across diverse industries including renewable energy tech, heavy manufacturing, and agricultural logistics.
ACCA AFM — Advanced Financial Management Practice Exam 2
A complete mock exam replication for ACCA Advanced Financial Management (AFM). This 100-mark assessment tests advanced mastery over multinational corporate finance, risk hedging, M&A valuations, and capital reconstruction. Features unique, diverse business landscapes including AgriTech, Renewable Energy, and Retail Transformation.
ACCA AFM — Advanced Financial Management Practice Exam 3
A complete mock exam replication for ACCA Advanced Financial Management (AFM). This exam tests advanced mastery over multinational corporate finance, risk hedging, M&A valuations, and capital reconstruction. It features 100% constructed response questions, including a 50-mark strategic case study and two 25-mark advisory reports, focusing on unique business landscapes such as renewable energy utilities, aerospace manufacturing, and agri-tech.
ACCA AFM — Advanced Financial Management Practice Exam 4
A complete 100-mark mock exam replication for ACCA Advanced Financial Management (AFM). This variant (Variant 4) focuses on highly unique, diverse, and realistic corporate scenarios including cross-border renewable energy M&A, global agri-tech treasury management, and space-tech real options appraisal. Designed to test advanced mastery over multinational corporate finance, risk hedging, M&A valuations, and capital reconstruction.
ACCA AFM — Advanced Financial Management Practice Exam 5
Complete mock exam replication for ACCA AFM (Advanced Financial Management). This exam tests advanced mastery over multinational corporate finance, risk hedging, M&A valuations, and capital reconstruction. It features a 50-mark strategic case study and two 25-mark advisory reports, focusing on unique business landscapes including renewable energy utilities, agritech, and space-tech startups.
ACCA AFM — Advanced Financial Management Practice Exam 6
A complete mock exam replication for ACCA AFM (Advanced Financial Management). This exam features highly unique, diverse, and realistic corporate scenarios, moving away from default textbook examples. It covers complex project appraisal, M&A, corporate restructuring, treasury management, and derivative hedging across various industries including public utilities, agri-tech, and global logistics.
ACCA APM — Advanced Performance Management Practice Exam 1
A complete mock exam replication for ACCA Advanced Performance Management (APM). This exam features one 50-mark strategic case study (Section A) and two 25-mark advisory reports (Section B). Scenarios are designed to test advanced mastery over strategic planning, performance measurement frameworks, risk mitigation, and corporate failure analysis across diverse, realistic business landscapes.
ACCA APM — Advanced Performance Management Practice Exam 2
A complete 100-mark mock exam replicating the ACCA Advanced Performance Management (APM) syllabus. This variant focuses on diverse, modern business landscapes including agri-tech, digital health, and automated logistics. It tests strategic planning, performance measurement frameworks, reward systems, quality management, and corporate failure analysis.
ACCA APM — Advanced Performance Management Practice Exam 3
A complete mock exam replication for ACCA Advanced Performance Management (APM). This exam features highly unique corporate scenarios including a multinational renewable utility, an agricultural cooperative, and a high-growth SaaS startup. It tests strategic planning, risk mitigation, performance measurement frameworks (like the Balanced Scorecard), and corporate failure analysis.
ACCA APM — Advanced Performance Management Practice Exam 4
A complete mock exam replication for ACCA Advanced Performance Management (APM). This exam features highly unique, diverse, and realistic corporate scenarios including a commercial space-tech firm, an AgriTech vertical farming company, and a privatized water utility. It tests advanced mastery over strategic planning, performance measurement frameworks, risk mitigation, and corporate failure analysis.
ACCA APM — Advanced Performance Management Practice Exam 5
Complete mock exam replication for ACCA APM (Advanced Performance Management). This Variant 5 exam focuses on highly unique, diverse, and realistic corporate scenarios including a cross-border AgriTech cooperative, a privatized water utility, and a medical logistics NGO. It tests strategic planning, performance measurement frameworks, risk mitigation, and corporate failure analysis.
ACCA APM — Advanced Performance Management Practice Exam 6
This mock exam replicates the ACCA Advanced Performance Management (APM) format. It features highly unique, diverse corporate scenarios including a smart grid technology multinational, an agricultural cooperative, and a privatized water utility. The exam tests strategic planning, risk mitigation, performance measurement frameworks, and corporate failure analysis.
ACCA ATX — Advanced Taxation Practice Exam 1
A complete mock exam replication for ACCA Advanced Taxation (ATX) UK Variant. This exam features 100 marks of constructed response questions, including a 50-mark strategic case study and two 25-mark advisory reports. Scenarios cover complex tax planning, interaction of taxes, corporate restructuring, overseas expansion, and high-net-worth wealth preservation.
ACCA ATX — Advanced Taxation Practice Exam 2
This advanced mock exam replicates the ACCA ATX (UK) syllabus, focusing on complex tax planning, interaction of taxes, and professional advisory skills. Variant 2 explores unique business landscapes including Agri-Tech restructuring, renewable energy inheritance tax edge-cases, and cross-border medical device manufacturing.
ACCA ATX — Advanced Taxation Practice Exam 3
A complete mock exam replication for ACCA Advanced Taxation (ATX) UK Variant. This exam features 100 marks of constructed response questions, focusing on complex tax planning, interaction of taxes, and professional communication across diverse business landscapes including cross-border renewables, agricultural trusts, and tech startups.
ACCA ATX — Advanced Taxation Practice Exam 4
A complete mock exam replication for ACCA ATX (Advanced Taxation - UK Variant). This exam features a 50-mark strategic case study and two 25-mark advisory reports. It focuses on complex tax planning, the interaction of multiple taxes, and professional communication across diverse industries including multinational technology, agriculture, and professional services.
ACCA ATX — Advanced Taxation Practice Exam 5
A complete mock exam replication for ACCA Advanced Taxation (ATX) UK Variant. This exam focuses on complex tax planning, interaction of taxes, and professional communication. It features highly unique scenarios including a green-tech multinational expansion, agricultural estate planning, and non-domiciled property incorporation.
ACCA ATX — Advanced Taxation Practice Exam 6
A complete mock exam replication for ACCA Advanced Taxation (ATX - UK Variant). This exam features highly unique, diverse, and realistic corporate and personal tax scenarios, focusing on complex tax planning, interaction of taxes, and professional communication. Designed to test advanced mastery over edge cases and alternative application methods.
ACCA AAA — Advanced Audit and Assurance Practice Exam 1
A complete 100-mark mock exam replicating the ACCA Advanced Audit and Assurance (AAA) syllabus. This exam features a 50-mark strategic case study on group audit planning and two 25-mark advisory reports covering completion, reporting, and non-audit assurance engagements. Scenarios are designed to test advanced application of auditing standards, ethical frameworks, and professional judgment in complex, realistic business environments.
ACCA AAA — Advanced Audit and Assurance Practice Exam 2
A complete 100-mark mock exam replicating the ACCA Advanced Audit and Assurance (AAA) syllabus. This exam features highly unique, diverse corporate scenarios including an agri-tech/renewable energy conglomerate, a late-stage biotech firm, and a satellite imaging data provider. It tests advanced mastery over group audit planning, risk assessment, quality management, reporting implications, and non-audit assurance engagements.
ACCA AAA — Advanced Audit and Assurance Practice Exam 3
A complete 100-mark mock exam replicating the ACCA Advanced Audit and Assurance (AAA) syllabus. This variant focuses on diverse, realistic business landscapes including a multinational renewable energy utility, an agri-tech firm, and a cybersecurity startup. It tests group audit planning, complex risk assessment, quality management, completion, reporting, and prospective financial information (PFI) engagements.
ACCA AAA — Advanced Audit and Assurance Practice Exam 4
A complete mock exam replication for ACCA Advanced Audit and Assurance (AAA). This exam features highly unique, diverse, and realistic corporate scenarios including a cross-border agri-tech multinational, a renewable energy utility firm, and a global healthcare NGO. It rigorously tests advanced mastery over group audit planning, risk assessment, quality management, completion, reporting, and non-audit assurance engagements.
ACCA AAA — Advanced Audit and Assurance Practice Exam 5
A complete mock exam replication for ACCA Advanced Audit and Assurance (AAA). This exam features a 50-mark strategic case study on group audit planning and two 25-mark advisory reports covering completion, reporting, and non-audit assurance engagements. Designed to test advanced mastery over audit risk assessment, quality management, and complex ethical dilemmas.
ACCA AAA — Advanced Audit and Assurance Practice Exam 6
A complete mock exam replication for ACCA Advanced Audit and Assurance (AAA). This exam features highly unique, diverse, and realistic scenarios including a renewable energy multinational, an agritech firm dealing with biological assets, and a water utility company engaging in due diligence. Designed to test advanced mastery over audit planning, risk assessment, quality management, reporting, and non-audit assurance engagements.
A. The nature, source and purpose of management information(4)Accounting for Transactions(19)Activity Based Costing(1)Advanced Audit and Assurance(3)Advanced Corporate Tax Planning(1)Advanced Group Accounting and Foreign Operations(1)Advanced Investment Appraisal(1)Advanced Investment Appraisal and Cross-Border M&A(1)Advanced investment appraisal and M&A(4)Advanced Investment Appraisal and M&A Valuation(1)Advanced Investment Appraisal and Real Options(2)Advanced Investment Appraisal and Treasury Management(1)Advanced Taxation - Corporate Reliefs and Personal Investments(1)Advanced Taxation - Cross-Border Corporate Tax(1)Advanced Taxation - Estate Planning and Trusts(1)Advanced Treasury Management and Derivatives(1)Advanced Variances(1)Agricultural Property and Partnership Taxation(1)Agriculture(6)Analyzing and Interpreting Financial Statements(4)Analyzing Financial Statements(3)Audit and Assurance(18)Audit Completion and Reporting(2)Audit Evidence(23)Audit Evidence and Reporting(1)Audit Framework and Regulation(23)B. Data analysis and statistical techniques(6)Bank Reconciliations(1)Basic Variances(1)Behavioral Aspects of Standard Costing(1)Books of Prime Entry(1)Borrowing Costs(1)Budgeting(30)Budgeting and control(38)Budgeting Methods(1)Business & Technology(52)Business Combinations(3)Business Finance(22)Business functions, regulation and technology(9)Business Incorporations and Share Schemes(1)Business Structures and Incorporation(1)Business Valuations(21)C. Cost accounting techniques(10)Capital and the financing of companies(16)Chargeable Gains for Individuals(28)Completion, Review and Reporting(3)Complex IFRS Applications and Taxation(1)Conceptual and Regulatory Framework(2)Consolidated Financial Statements(5)Context and Purpose of Financial Reporting(1)Control Account Reconciliations(1)Corporate and Business Law(120)Corporate Failure and Risk Management(1)Corporate Failure and Risk Mitigation(1)Corporate fraudulent and criminal behaviour(11)Corporate reconstruction and re-organisation(2)Corporate Restructuring and Demergers(1)Corporate Restructuring and International Expansion(1)Corporate Tax Planning and International Operations(1)Corporate Tax Planning and Succession(1)Corporation Tax Liabilities(42)Correction of Errors(1)Cost accounting techniques(30)Cost Behavior and Classification(1)Cross-Border Corporate and Personal Taxation(1)CVP Analysis(1)D. Budgeting(5)Data Analysis(1)Data analysis and statistical techniques(20)Decision-making techniques(32)Depreciation(1)Divisional Performance(1)Double-entry Bookkeeping(1)E. Standard costing(5)Earnings Per Share(3)Employment law(23)Environmental Management Accounting(1)Essential elements of the legal system(14)Estimating the cost of capital(22)Ethics and Professional Principles(1)Ethics and Specific Accounting Standards(1)Ethics and Specific IFRS Applications(1)Events After the Reporting Period(1)F. Performance measurement(8)Financial Instruments(11)Financial Management Environment(17)Financial Management Function(7)Financial Reporting(32)Forecasting Techniques(1)Foreign Currency Transactions(4)Going Concern(1)Governance and Responsibilities(1)Government Grants(5)Group Accounts and Consolidation(1)Group Accounts and Consolidations(1)Group Audit Planning and Risk Assessment(1)Group Consolidations(15)IAS 10 Events after the Reporting Period(2)IAS 12 Income Taxes(1)IAS 16 Property, Plant and Equipment(1)IAS 21 The Effects of Changes in Foreign Exchange Rates(1)IAS 28 Investments in Associates and Joint Ventures(1)IAS 33 Earnings Per Share(1)IAS 36 Impairment of Assets(1)IAS 37 Provisions, Contingent Liabilities and Contingent Assets(3)IAS 38 Intangible Assets(1)IAS 41 Agriculture(1)IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors(1)IFRS 15 Revenue from Contracts with Customers(3)IFRS 16 Leases(4)IFRS 9 Financial Instruments(1)Impact of Risk and Reward Systems on Performance(1)Impact of risk and uncertainty on organisational performance(1)Impairment of Assets(6)Income tax and national insurance contributions(17)Income tax and national insurance contributions (NIC) liabilities(2)Income Tax and NIC Liabilities(14)Income Tax Liabilities(7)Income Taxes(3)Information Systems(1)Information, technologies and systems(10)Information, technologies and systems for organisational performance(2)Inheritance Tax(35)Insolvency law(21)Intangible Assets(7)Internal Control(10)Interpretation of financial statements(60)Inventories(1)Inventory Valuation(1)Investment Appraisal(18)Leadership and management(9)Leases(8)Lifecycle Costing(2)Limited Company Accounts(1)Limiting Factor Analysis(2)Make or Buy Decisions(2)Management, administration and the regulation of companies(29)National insurance contributions(1)Nature and Purpose of Management Information(1)Nature, Source and Purpose of Management Information(4)Not-for-Profit Entities and Financial Instruments(1)Organisational structure, culture, governance and sustainability(9)Other Assignments(2)Other Assignments and Ethical Considerations(1)Other Assurance Assignments(1)Other Assurance Assignments: PFI(1)Overseas Corporate Structures and Anti-Avoidance(1)Overseas Taxation and Property Incorporation(1)Payroll Accounting(1)Performance Evaluation and Corporate Failure(4)Performance measurement(27)Performance measurement and control(44)Performance Measurement Frameworks(1)Performance Measurement in NFP Organizations(1)Performance Measurement Systems and Design(1)Performance Measurement Systems and Quality Management(1)Personal effectiveness and communication in business(8)Petty Cash(1)Planning and Conducting an Audit of Historical Financial Information(3)Planning and Operational Variances(2)Planning and Risk Assessment(11)Preparation of Consolidated Financial Statements(10)Preparation of Single Entity Financial Statements(6)Preparing a trial balance(29)Preparing a Trial Balance and Error Correction(1)Preparing basic financial statements(52)Preparing simple consolidated financial statements(86)Presentation of Financial Statements(1)Pricing Decisions(1)Professional ethics(8)Property, Plant and Equipment(3)Provisions and Contingencies(6)Provisions, Contingent Liabilities and Contingent Assets(1)Qualitative Characteristics(2)Qualitative Characteristics of Financial Information(2)Quality Management and Reward Systems(2)Quantitative Analysis in Budgeting(1)Ratio Analysis(5)Receivables and Allowances(1)Recording transactions and events(40)Recording Transactions: Accruals and Prepayments(3)Recording Transactions: Intangible Assets(4)Recording Transactions: Inventory(6)Recording Transactions: Provisions and Contingencies(1)Recording Transactions: Receivables(2)Recording Transactions: Sales and Purchases(2)Recording Transactions: Tangible Assets(11)Regulatory Framework(1)Regulatory Framework and IAS 8(1)Relevant Costing(1)Responsibility Accounting(1)Revenue from Contracts with Customers(7)Review and Reporting(22)Risk and Uncertainty(1)Risk and Uncertainty in Decision Making(1)Risk Management(41)Shadow Pricing(1)Single Entity Accounts(10)Sole Trader Accounts(1)Specialist cost and management accounting techniques(34)Specialized Assets and Stakeholder Analysis(1)Specific IFRS Applications - Leases and Impairment(1)Specific IFRS Applications - Revenue and Share-Based Payments(1)Specific IFRS Standards and Stakeholder Reporting(1)Standard costing(26)Statement of Cash Flows(2)Statistical Techniques(2)Strategic Business Reporting(8)Strategic Business Reporting - Ethics and Professional Principles(1)Strategic Business Reporting - Group Financial Statements(1)Strategic Business Reporting - Reporting Financial Performance and Stakeholders(1)Strategic Business Reporting - Specialized Entities and Emerging Issues(1)Strategic Case Study: Group Audit Planning and Risk(1)Strategic Performance Measurement(2)Strategic Performance Measurement and Frameworks(1)Strategic Planning and Performance Frameworks(1)Strategic Planning and Performance Measurement Systems(2)Supplier Statement Reconciliation(1)Suspense Accounts and Errors(1)Syllabus A: Business organisation and its external environment(9)Syllabus A: Essential elements of the legal system(6)Syllabus A: Nature, source and purpose of management information(5)Syllabus A: The business organisation and its external environment(27)Syllabus B: Data analysis and statistical techniques(6)Syllabus B: Organisational structure, culture, governance(9)Syllabus B: Organisational structure, culture, governance and sustainability(27)Syllabus B: The law of obligations(10)Syllabus C: Business functions, regulation and technology(36)Syllabus C: Cost accounting techniques(6)Syllabus C: Employment law(8)Syllabus D: Budgeting(7)Syllabus D: Leadership and management(34)Syllabus D: The formation and constitution of business organisations(8)Syllabus E: Capital and the financing of companies(7)Syllabus E: Personal effectiveness and communication in business(34)Syllabus E: Standard costing(7)Syllabus F: Management, administration and the regulation of companies(9)Syllabus F: Performance measurement(7)Syllabus F: Professional ethics(32)Syllabus G: Insolvency law(6)Syllabus H: Corporate fraudulent and criminal behaviour(6)Tangible Non-Current Assets(6)Target Costing(3)Technology and Data Analytics(1)The business organisation and its external environment(9)The Conceptual and Regulatory Framework(2)The Conceptual Framework(3)The context and purpose of financial reporting(13)The Effects of Changes in Foreign Exchange Rates(2)The formation and constitution of business organisations(30)The law of obligations(36)The nature, source and purpose of management information(9)The Qualitative Characteristics of Financial Information(6)The UK Tax System and Administration(2)The UK tax system and its administration(13)The use of double-entry and accounting systems(17)Throughput Accounting(1)Transfer Pricing(1)Treasury and Advanced Risk Management(1)Treasury and advanced risk management techniques(4)Trial Balance and Errors(1)Trusts and High Net Worth Wealth Preservation(1)Trusts and Inheritance Tax(1)Trusts and Wealth Preservation(1)Value Added Tax (VAT)(31)Wealth Transfer and Trust Taxation(1)Working Capital Management(44)

ACCA exam — frequently asked questions

How many papers are in the ACCA qualification?
The current ACCA qualification has 13 papers: 3 Applied Knowledge (BT, MA, FA), 6 Applied Skills (LW, PM, TX, FR, AA, FM), and 4 Strategic Professional papers — 2 compulsory (SBL, SBR) plus 2 of 4 options (AFM, APM, ATX, AAA). A redesigned qualification with approximately 11 papers takes effect from September 2027.
What is the pass mark for ACCA exams?
The pass mark is 50% for all ACCA papers across all three levels — Applied Knowledge, Applied Skills, and Strategic Professional.
How often are ACCA exams held?
Applied Knowledge papers are available on-demand as computer-based exams (CBE) at approved centres. Applied Skills and Strategic Professional papers are held in four sessions per year: March, June, September, and December.
Which ACCA papers have the lowest pass rates?
The Strategic Professional optional papers are the hardest: APM (40%), AAA (42%), and AFM (44%) had the lowest pass rates in March 2026. Among Applied Skills, PM (45%) and AA (43%) are the most challenging.
How long does it take to complete the ACCA qualification?
On average, candidates take 3–4 years to complete ACCA while working. The minimum is around 2 years if studying intensively. There is no time limit on completing the qualification, but exemptions and exam attempts are subject to ACCA's regulations.

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