Acca Exam Structure Changes 2014-2015
Following are Exam Changes in ACCA Qualification From December 2014 Session. Terms:
CBE= Computer Based Exam
Paper= Written Paper Based Exam
MCQs= Multiple Choice Questions
OT= Objective Tests like MCQs
MTQs= Multiple Task Questions
Association of Certified Chartered Accountants (ACCA)
Following are the Exam Structure Changes for December 2014 onwards
Fundamental Level:
This have 3 papers and are compulsory
F1 – Accountant in Business
Type: CBE or Paper
Passing Marks= 50%
Time= 2 Hours
Structure Changes: 46 OTs and 6 MTQs
F2 – Management Accounting
Type: CBE or Paper
Passing Marks= 50%
Time= 2 Hours
Structure Changes: 35 OTs and 3 MTQs
F3 – Financial Accounting
Type: CBE or Paper
Passing Marks= 50%
Time= 2 Hours
Structure Changes: 35 OTs and 2 MTQs
Skill Level:
This have 6 papers and are compulsory
F4 – Corporate and Business Law
Type: CBE or Paper
Passing Marks= 50%
Time= 2 Hours
Structure Changes: 45 OTs and 5 MTQs
F5 – Performance Management
Type: Paper only
Passing Marks= 50%
Time= 3 Hours
Structure Changes: 20 OTs and 5 Long Questions
F6 – Taxation
Type: Paper only
Passing Marks= 50%
Time= 3 Hours
Structure Changes: No Change
(Changes will be effective after December 2014)
F7 – Financial Reporting
Type: Paper only
Passing Marks= 50%
Time= 3 Hours
Structure Changes: 20 OTs and 3 Long Questions
F8 – Audit and Assurance
Type: Paper only
Passing Marks= 50%
Time= 3 Hours
Structure Changes: 12 OTs and 6 Long Questions
F9 – Financial Management
Type: Paper only
Passing Marks= 50%
Time= 3 Hours
Structure Changes: 20 OTs and 5 Long Questions
Professional Level:
This have 7 papers and 3 are compulsory and 2 out of 5 are optional
P1 – Governance, Risk and Ethics
(Compulsory)
Type: Paper only
Passing Marks= 50%
Time= 3 Hours
Structure Changes: No Change
P2 – Corporate Reporting
(Compulsory)
Type: Paper only
Passing Marks= 50%
Time= 3 Hours
Structure Changes: No Change
P3 – Business Analysis
(Compulsory)
Type: Paper only
Passing Marks= 50%
Time= 3 Hours
Structure Changes: No Change
P4 – Advanced Financial Management
Type: Paper only
Passing Marks= 50%
Time= 3 Hours
Structure Changes: No Change
P5 – Advanced Performance Management
Type: Paper only
Passing Marks= 50%
Time= 3 Hours
Structure Changes: No Change
P6 – Advanced Taxation
Type: Paper only
Passing Marks= 50%
Time= 3 Hours
Structure Changes: No Change
P7 – Advanced Audit and Assurance
Type: Paper only
Passing Marks= 50%
Time= 3 Hours
Structure Changes: No Change
