Variant exams.

For some of our exams, you will have the opportunity to select a version of the exam which is most relevant to your location. These are sometimes referred to as variant or adapted exams.

Should an exam have more than one version, you will be asked which version you wish to take during the exam booking process.

Tax and law versions

Version exams are available for the following tax and law exams:

Foundation level

  • Foundations in Taxation (FTX)

ACCA Qualification

  • Corporate and Business Law (LW)
  • Taxation (TX)
  • Advanced Taxation (ATX)

You can take exams based on the national tax and law that will be most relevant for the the location you intend to work in. If you intend to work in a location where we do not offer a regional Corporate and Business Law exam, we would recommend that you select our Global (GLO) version.

The following tables outlines the versions of the tax and law exams we have available.

Foundations level - tax versions

FTX
Lesotho (LSO)
Malaysia (MYS)
United Kingdom (UK)

ACCA Qualification - tax and law versions

LWTXATX
Botswana (BWA)Botswana (BWA)Cyprus (CYP)
Cyprus (CYP)China (CHN)Hong Kong SAR, China (HKG)
England (ENG)*Cyprus (CYP)Ireland (IRL)
Global (GLO)* Czech Republic (CZE)Malaysia (MYS)
Hong Kong SAR, China (HKG)Hong Kong SAR, China (HKG)Malta (MLA)
Ireland (IRL)Hungary (HUN)Singapore (SGP)
Lesotho (LSO)Ireland (IRL)South Africa (ZAF)
Malaysia (MYS)Lesotho (LSO)United Kingdom (UK)
Malta (MLA)Malawi (MWI) 
Russia (RUS)Malaysia (MYS) 
Singapore (SGP)Malta (MLA) 
South Africa (ZAF)Pakistan (PKN) 
Vietnam (VNM)Poland (POL) 
Zimbabwe (ZWE)Russia (RUS) 
 Singapore (SGP) 
 South Africa (ZAF) 
 United Kingdom (UK) 
 Vietnam (VNM) 
 Zimbabwe (ZWE) 

*available as on-demand CBE.

Advanced Audit and Assurance (AAA) exam versions

You have the option of taking the AAA exam based on:

  • International (INT) standards, or 
  • United Kingdom (UK) standards. 

Additionally, there is an Ireland (IRL) version of the exam available, which is adapted from the UK version of the exam. This means that the UK and IRL exams share some of the same syllabus content, but also have some syllabus content specific to each version of the exam.

Most students take the International version. However, students based in Ireland or the UK, may wish to select the national version available to them. 

Strategic Business Reporting (SBR) exam versions

There are two versions of the SBR exam available:

  • International (INT), and 
  • Ireland (IRL). 

The majority of students study for the INT exam. Students based in Ireland may wish to select the national version available to them.

Upcoming exam version withdrawals

The table below outlines versions of exams that have been recently or will be withdrawn in upcoming exam sessions. If you require further guidance or support for any of these exams, please access the relevant corresponding link.

Exam versionLast exam session availableFurther information
SBR UKJune 2025Access more guidance
AAA SGPDecember 2025Access more guidance
FTX MYSJune 2026Access more guidance
LW LSOJune 2026Access more guidance
TX HUNJune 2026Access more guidance

Joint exam scheme students

Due to national requirements, version exams are not offered for all Joint Examination Schemes. In such cases where a version exam is not available, the United Kingdom (UK) version will be offered for tax exams and the England (ENG) or Global (GLO) version for the law exam.

Exam scheduling

All versions of the exams are offered during the December and June exam sessions. Additionally, some exams may also take place in the March/September exam sessions. Please view the exam timetables page for information on which exams take place in these sessions.