ACCA - The global body for professional accountants

Foundation-level qualifications

ACCA introduced an improved student experience for all exams available by CBE. At the same time, for the ACCA qualification F1-F3 and the Foundations in Accountancy equivalent exams (FAB, FMA and FFA) new question types, known as multi-task questions (MTQs) will have been included as a section within the exam. MTQs contain a series of tasks which relate to one or more scenarios.

These changes were introduced into CBE exams on 26 February 2014, and they will be introduced into the paper exams in June 2014.

The CBE Specimen & Related Resources page (link to the right hand side of this page) provides you with further information on the new exam structures, and also provides you with specimen exams in both formats.

Introductory Certificate in Financial & Management Accounting (FA1 & MA1)

Exam Format

Each exam:

  • is of two hours' duration
  • contains 50 questions
  • is out of 100 marks
  • has a pass mark of 50%
  • contains two-mark objective test questions –multiple choice questions only.

 

 

Note: There is no change to the exam format, however further information and guidance on how to answer questions in the new system can be found on the CBE Specimen & Related Resources page (link to the right hand side of the screen), along with specimen exams for each subject.

Intermediate Certificate in Financial & Management Accounting (FA2 & MA2)

Exam Format

Each exam:

  • is of two hours duration
  • contains 50 questions
  • is out of 100 marks
  • has a pass mark of 50%
  • contains the following objective test questions (OTs) -all worth two marks:
    - multiple choice questions
    - multiple response questions
    - multiple response matching questions
    - number entry questions


Note: There is no change to the exam format, however further information and guidance on how to answer questions in the new system can be found on the CBE Specimen & Related Resources page (link to the right hand side of the screen), along with specimen exams for each subject.

Diploma in Accounting and Business (FAB, FMA & FFA)

 

Exam Format

Each exam:

  • is of two hours duration
  • is out of 100 marks
  • has a pass mark of 50%
  • contains 2 sections:
    - section A contains objective test questions (OTs)
    - section B contains multi-task questions (MTQs)

Further information on the new exam format can be found on the CBE Specimen & Related Resources page (link to the right hand side of the screen), along with specimen exams for each subject.

 

 

Note: The FAB, FMA and FFA exams follow the same structure and syllabus as the ACCA Qualification exams (F1, F2 and F3 respectively).

ACCA Qualification (F1-F3)

Exam Format

Each exam:

  • is of two hours duration
  • is out of 100 marks
  • has a pass mark of 50%
  • contains 2 sections:
  • section A contains objective test questions (OTs)
  • section B contains multi-task questions (MTQs)

Further information on the new exam format can be  found on the CBE Specimen & Related Resources page (link to the right hand side of the screen), along with specimen exams for each subject.

 

 

Note: The F1, F2 and F3 exams follow the same structure and syllabus as the Foundation-level Diploma exams (FAB, FMA and FFA respectively).



CBE question types

  • The Introductory and Intermediate Certificate in Financial & Management Accounting exams FA1, MA1, FA2 and MA2 exams will contain the OT questions listed below.  All questions in these papers are worth 2 marks.
  •  Multiple choice - where you are required to choose one answer from a list of options by clicking on the appropriate 'radio button'. 
  •  Multiple response - where you are required to select more than one response from the options provided by clicking the appropriate tick boxes (typically choose two options from the given list). 
  • Multiple response matching - where you are required to indicate a response to a number of related statements by clicking on the 'radio button' which corresponds to the appropriate response for each statement. 
  • Number entry - where you are required to key in a numerical response to a question shown on screen.
  • The Diploma in Accounting and Business (FAB, FMA & FFA) and ACCA Qualification exams will contain the OTs outlined above in Section A and MTQs in Section B. In FAB/F1 only the OTs will be a mixture of 1 mark and 2 mark questions. MTQs are a series of tasks to be completed which relate to one or more scenarios.

 

 

Detailed information on all question types, how they should be answered and the new exam features can be found on the CBE Specimen & Related Resources page (link on the right hand side of the screen), along with specimen exams for each subject.

 

Last updated: 25 Feb 2014