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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ACCA

ACCA MA — Management Accounting Practice Exam 3

38 free questions · No sign-up required to browse

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.

Questions

Mixed

Difficulty

50%

Pass mark

Difficulty breakdown

Easy(12)

Medium(20)

Hard(6)

Topics covered

Browse all topics →

Budgeting Cost Accounting Techniques Cost Behavior and Classification Data Analysis Data Analysis and Statistical Techniques Forecasting Techniques Nature and Purpose of Management Information Performance Measurement Standard Costing Statistical Techniques

Sample questions

Q01Easy2 marks

Section A

GlobalHealth NGO is evaluating the effectiveness of its recent vaccination drive in rural communities. The management team requires information to assess whether the strategic objectives were met. Which of the following best describes the nature of the information required by the management team?

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Q02Medium2 marks

Section A

Quantum AI, a tech startup, classifies its costs to better understand cost behavior. Server hosting costs are charged at a flat rate of $5,000 per month for up to 10 terabytes of data processed. For every additional terabyte processed, an extra $400 is charged. How should this cost be classified?

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Q03Easy2 marks

Section A

MetroWater, a public utility company, uses sampling to test water quality. An automated system selects every 50th water sample passing through the main filtration valve for detailed chemical analysis. Which sampling method is being utilized?

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Q04Medium2 marks

Section A

AgriYield Corp is analyzing the relationship between the amount of specialized fertilizer applied (x) and the resulting crop yield (y). The correlation coefficient (r) is calculated as +0.85. Which of the following statements is the most accurate interpretation of this result?

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Q05Medium2 marks

Section A

TransGlobal Logistics uses time series analysis to forecast shipping volumes. The underlying trend is calculated using a 4-quarter centered moving average. If the actual shipping volume for Quarter 3 was 12,500 TEUs (Twenty-foot Equivalent Units) and the centered moving average trend value for that quarter was 11,800 TEUs, what is the seasonal variation for Quarter 3 using the additive model?

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All 38 questions with worked answers, mark schemes, and AI tutoring.

All questions (38)

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Q01Section A GlobalHealth NGO is evaluating the effectiveness of its recent vaccination drive in rural communities. The...Easy Q02Section A Quantum AI, a tech startup, classifies its costs to better understand cost behavior. Server hosting costs ...Medium Q03Section A MetroWater, a public utility company, uses sampling to test water quality. An automated system selects eve...Easy Q04Section A AgriYield Corp is analyzing the relationship between the amount of specialized fertilizer applied (x) and ...Medium Q05Section A TransGlobal Logistics uses time series analysis to forecast shipping volumes. The underlying trend is calc...Medium Q06Section A Apex Consultancy, a service firm, is reviewing its IT software costs over a three-year period. The cost in...Medium Q07Section A Titan Heavy Industries is considering launching a new industrial crane. The project has a 40% probability ...Medium Q08Section A SiliconForge, a tech hardware manufacturer, uses Activity-Based Costing (ABC). The total cost of the 'Qual...Easy Q09Section A GreenAcres Farm produces two joint products, Alpha-Crop and Beta-Crop, from a single harvesting process. T...Medium Q10Section A CityGrid Utilities operates a water purification process. In May, 10,000 liters of raw water were input at...Hard Q11Section A HopeFoundation, an NGO, wants to introduce a new community meal program. The local government will grant a...Medium Q12Section A ProConsult, a service firm, uses job costing. For Job #802, direct consultant labor is $4,000 and direct e...Medium Q13Section A SteelWorks Manufacturing requires 10,000 units of a specific alloy per year. The cost to place a single or...Medium Q14Section A AppDev Co, a tech startup, produced 5,000 software licenses and sold 4,500 in its first month. Fixed produ...Hard Q15Section A NationalGrid Utilities is transitioning from incremental budgeting to Zero-Based Budgeting (ZBB) for its m...Medium Q16Section A FinTech Innovators operates in a highly volatile market where technology changes rapidly. They currently u...Easy Q17Section A AgriCorp expects sales of $100,000 in March, $120,000 in April, and $150,000 in May. Customers pay 40% in ...Medium Q18Section A SteelForge Manufacturing is preparing its functional budgets. The sales director confirms demand for 50,00...Easy Q19Section A CareNet NGO budgeted to distribute 10,000 care packages at a variable cost of $15 each and fixed costs of ...Medium Q20Section A GlobalConsult Partners is implementing a new budgeting system. The CEO wants to ensure that junior manager...Easy Q21Section A EuroTech Multinationals is evaluating a capital project. The initial investment is $100,000. The expected ...Medium Q22Section A HeavyMetal Co mixes two materials, X and Y, to produce an industrial solvent. The standard mix is 60% X an...Hard Q23Section A AgriGrow produces organic fertilizer. The standard material cost is $5 per kg. The standard yield is 90% o...Medium Q24Section A CodeCrafters, a tech startup, set a standard labor rate of $40 per hour. During the month, they hired emer...Easy Q25Section A ServeRight Firm pays its staff for 40 hours a week at a standard rate of $20 per hour. Last week, due to a...Easy Q26Section A PowerGen Utilities absorbs variable overheads based on labor hours. The standard variable overhead rate is...Medium Q27Section A ShelterAid NGO budgeted 2,000 hours to build temporary shelters, absorbing fixed overheads at $15 per hour...Medium Q28Section A AutoParts Manufacturing budgeted to sell 10,000 units at a standard profit of $12 per unit. Actual sales w...Easy Q29Section A CloudScale Tech is evaluating a new division. The division has a controllable profit of $400,000 and net a...Medium Q30Section A MetroTransit Authority uses the Balanced Scorecard to measure performance. Which TWO of the following metr...Easy Q31Section A EduCare NGO is audited on 'Value for Money' (the 3 Es). They recently negotiated a 15% discount on bulk pu...Easy Q32Section A AgriCorp wants to improve its HR department's recruitment process. They decide to compare their recruitmen...Medium Q33Section A LegalEagles, a law firm, is assessing its service quality. Which of the following is a non-financial perfo...Easy Q34Section A SteelWorks Manufacturing has the following balances: Inventory: $50,000 Receivables: $80,000 Cash: $20,000...Medium Q35Section A GlobalTech Multinationals has two divisions: Division A produces microchips and Division B uses them to ma...Medium Q36Section B - Multi-Task Question 1 (Budgeting) Scenario: SolarFlare Energy is a renewable energy startup preparing it...Hard Q37Section B - Multi-Task Question 2 (Standard Costing) Scenario: AeroDrone Manufacturing produces specialized drones. ...Hard Q38Section B - Multi-Task Question 3 (Performance Measurement) Scenario: TeleMed Global provides remote healthcare serv...Hard