Business and Technology (BT/FBT) essentials on one page

About Business and Technology (BT/FBT)
Business and Technology (BT/FBT) will teach you how businesses operate effectively, efficiently and ethically and will show the critical role finance professionals play in achieving this. You’ll understand business in the context of its environment, including economic, legal and regulatory influences on aspects like governance, employment, health and safety, data protection and security.


Flowchart illustrating the purpose and type of business organisation, who are the stakeholders and how the business interacts with the external environment

How to approach your studies

  • We strongly recommend that you study with an Approved Learning Partner or with ACCA-X.
  • Book your exam as early as possible to begin receiving tailored ACCA communications and support.
  • Visit our On-demand CBE hub to access ACCA-X, specimen exams, debrief videos, practice tests, articles & podcasts, and information on booking exams.

Advice from the examining team

BT is a ‘fundamentals’ exam, testing many subjects relevant to modern business organizations. Candidates should learn something about every topic on the syllabus rather than pursuing an in-depth knowledge of specific areas to the exclusion of others.
Read more in the Examining team guidance.

ACCA Study Hub

The ACCA Study Hub is an exclusive digital platform providing free access to study materials, flashcards, short quizzes and practice questions.

Find out how the ACCA Study Hub helps you prepare for your exams.

Access the BT/FBT syllabus, ACCA-X, specimen & practice exams, technical articles and additional support resources here.

Subscribe to the ACCA student YouTube channel for the latest videos to help you prepare for your exams.

About the exam

Exam format

BT/FBT is a two-hour exam, comprising two sections. All questions are compulsory.

  • Section A comprises 46 objective test (OT) questions, comprising 16 one-mark and 30 two-mark questions.
  • Section B comprises six multi-task questions (MTQ) each worth four marks. There will be one MTQ on each of the six syllabus areas.

Tips for answering exam questions

  • Read the question carefully.
  • Read a question more than once if there is any uncertainty about the requirement.
  • Think before answering, don’t rush!
  • Answer the easy exam questions first.
  • If a question is especially difficult, eliminate the least likely choices, arriving at an answer by elimination.
  • Answer all questions even if unsure of the answer.