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ACCA F1 Exam Capabilities  

The outcomes of the F1 exam for students will be:


1. Understanding the purpose and types of businesses and how they interact with key stakeholders and     the external environment


2. Understanding business organisation structure, functions and the role of corporate governance


3. Recognising the function of accountancy and audit in communicating, reporting and assuring financial     information and in effective financial control and compliance


4. Recognising the principles of authority and leadership and how teams and individuals are recruited,     managed, motivated and developed


5. Understanding the importance of personal effectiveness as the basis for effective team and     organisational behaviour


6. Recognising that all aspects of business and finance should be conducted in a manner which complies     with and is in the spirit of accepted professional ethics and professional values

ACCA F1 Syllabus

ACCA F1 Exam Format and Structure

  • A 2 hour Computer Based Exam (find more details about a centre near you by going to - Computer Based Exam Centre List)
  • Students are awarded a mark out of 100
  • A pass mark of 50%
  • Questions will assess all parts of the syllabus and will test knowledge and some application of this knowledge.
  • Section A will contain 30 two mark objective questions and 16 one mark objective questions.
  • Section B will contain 6 four mark multitask questions each of which will examine one of the six main sections of the syllabus
  • All questions are compulsory

ACCA F1 Full Syllabus and Study Guide

Access the most up to date ACCA F1 Accountant in Business Syllabus and Study Guide by going to - F1 Syllabus

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ACCA F1 Accountant in Business Syllabus

The F1 Accountant in Business exam is one of the three papers that need to be completed within the 'Knowledge' module. The 'Knowledge' module is the first module at the Fundamentals level.


In order to proceed to the next module, 'Skills', all exams must be successfully completed. However please note that exams do not need to taken in any specific order (e.g. F2 can be completed first followed by F1 and F3).


See the diagram on our Syllabus Overview page for more details on how the F1 exam fits into the overall syllabus structure.


The aim of the F1 exam is to introduce knowledge and understanding of the business and its environment. It focuses on the influence this has on how organisations are structured and on the role of the accounting and other key business functions, people and systems.

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