Options exams update

Changes to be introduced from the September 2018 exam session...

What's staying the same?

You will continue to have the opportunity to choose your Options exams – two from the following four subjects:

  • Advanced Financial Management (AFM)
  • Advanced Performance Management (APM)
  • Advanced Taxation (ATX)
  • Advanced Audit and Assurance (AAA)

What's changing?

Unlike previously, all the questions within each of the Strategic Professional exams will be compulsory from September 2018 (though, please note that for the ATX exam this came into effect in the June session).

Exam formats from September 2018

 

Advanced Financial Management (AFM)

Advanced Performance Management (APM)

Advanced Taxation (ATX)*

Advanced Audit and Assurance (AAA)

Section A

• One 50-mark case study

 

• Includes four professional skills marks

 

• Candidates are required to produce a business document such as a report or briefing paper for the board

 

• The case study will focus on a range of issues from at least two syllabus sections from A–E

• One 50-mark case study

 

• Includes four professional skills marks

 

• The case study will focus on a range of issues from across syllabus areas A, C and D

• Two compulsory case study questions

 

• Question 1 has 35 marks including four professional skills marks

 

• Question 2 has 25 marks

 

• There will be five ethics marks available within Section A

• One 50-mark case study

 

• Includes four professional skills marks

 

• The case study will focus on a range of issues across syllabus areas A–D

Section B

• Two compulsory 25-mark questions

 

• Both questions will be scenario-based and contain a combination of calculation and narrative marks

• Two compulsory 25-mark questions

 

• Both questions will be scenario-based

 

• One Section B question will focus on syllabus area E

 

• The other Section B question can test any syllabus area

• Two compulsory 20-mark questions

 

• Questions will cover both business and personal tax issues

 

• Questions will contain a combination of calculation and narrative marks

• Two compulsory 25-mark questions

 

• Both questions based on short scenarios

 

• One question will focus on syllabus area E

 

• The other Section B question can be drawn from any other syllabus area including areas A, B, C, D, and F

 

• Current issues (syllabus area G) may be examined in Section A or B as appropriate

Link to ACCA Syllabus and Study Guide

 

Advanced Financial Management (AFM)

 

 

Advanced Performance Management (APM)

 

 

Advanced Taxation (ATX)**

 

 

Advanced Audit and Assurance (AAA)**

 


* This change in format came into effect in June 2018 for the Advanced Taxation (ATX) exam

** Select variant from the dropdown list