Exam format

Foundation-level qualifications

Please find information on the exam format of each of our CBEs

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.

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

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)

Note: The FAB, FMA and FFA exams follow the same structure and syllabus as the ACCA Qualification exams (Accountant in Business (AB), Management Accounting (MA) and Financial Accounting (FA) respectively).

ACCA Qualification Applied Skills exams

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)

Note: The Accountant in Business (AB), Management Accounting (MA) and Financial Accounting (FA) exams follow the same structure and syllabus as the Foundation-level Diploma exams (FAB, FMA and FFA respectively).

ACCA Qualification: Corporate and Business Law (LW)

Exam Format

The syllabus is assessed by a two-hour examination

The examination consists of:

Section A

  • 25 x 2 mark objective test question 50%
  • 20 x 1 mark objective questions 20% 

Section B

  • 5 x 6 mark multi-task questions 30%

All questions are compulsory

ACCA Qualification: Applied Skills exams

For information on the exam format of the Applied Skills session CBEs, please visit our exam changes section.

On-demand 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 Accountant in Business (AB)/FAB 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.