Changes to ACCA Option exams

To help ACCA students prepare for their role of finance professionals of tomorrow, the Options exams will have 20 marks awarded for professional skills (which are demonstrated throughout the exam).

These changes will be incorporated from September 2022 in the following exams:

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

And, from June 2023 in the following exam:

  • Advanced Taxation (ATX)*.

The exam duration will remain the same, which ACCA believes will allow students to more effectively manage their time to answer the 80 marks allocated for showing mastery of their technical specialism.

The professional marks will be the same as those currently assessed in Strategic Business Leader (SBL), but tailored to reflect the specialist content being assessed in each Option exam:

  • Communication.
  • Commercial acumen.
  • Analysis and evaluation.
  • Scepticism (and judgement).

*Changes to ATX-MYS variant will come into effect from the December 2023 exam session.