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ACCA Applied Knowledge · exam guide

How the ACCA Applied Knowledge Exam Is Conducted

Checked against ACCA's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.

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Each Applied Knowledge exam is a two-hour computer-based exam out of 100 marks with all questions compulsory, sat at a CBE centre under ACCA exam regulations.

  • Business and Technology (BT): Section A has 30 two-mark and 16 one-mark objective test questions (76 marks); Section B has 6 four-mark multi-task questions, one on each of the six main syllabus areas.
  • Management Accounting (MA): Section A has 35 two-mark objective test questions (70 marks); Section B has 3 ten-mark multi-task questions on budgeting, standard costing and performance measurement.
  • Financial Accounting (FA): Section A has 35 two-mark objective test questions (70 marks); Section B has two 15-mark multi-task questions on consolidations and accounts preparation.
  • Calculators must not be able to store or display text. Mobile phones, smartwatches, cameras and recording devices are not allowed, and notes, books, dictionaries and translators are prohibited.
  • You must not talk or communicate with anyone except exam staff, and must stay under supervision for the whole exam.
  • Breaching the regulations can lead to a nullified result, no fee refund and removal from the student register.

Official sources