ACCA Business and Technology (F1), Full Subject Guide, Syllabus and Tips
Swati Kumar1 Oct, 2025
ACCA Business and Technology (F1) exam is designed to introduce students to the fundamentals of business and its environment. The ACCA BT syllabus 2025-2026 covers fundamentals of business and its environment, including organisational structure, governance, leadership, and the role in business.
The ACCA Business and Technology (F1) exam is structured in two sections, namely, sections A and B. Section A includes 46 objective test questions with one-mark and two-mark questions, while Section B covers six multi-task questions, each linked to specific syllabus areas. The exam duration is two hours and requires a minimum score of 50% to pass.
ACCA Business and Technology (F1) Overview
The ACCA Business and Technology (F1) exam serves as an introductory paper within the ACCA Applied Knowledge module. It provides the basics of how businesses work in various environments. Candidates get insights into business structure, governance, and external influences.
Here is the overview of the ACCA Business and Technology (F1) for candidates’ reference:
| ACCA Business and Technology (F1) Overview | |
| Particulars | Details |
| Exam Structure | Two sections: Section A (46 objective test questions: 16 one-mark, 30 two-mark); Section B (6 multi-task questions worth 4 marks each) |
| Duration | 2 hours |
| Pass Mark | 50% (minimum score of 50 out of 100) |
| Syllabus Topics | Business Organisation, Structure, and Governance, External Business Environment, Organisational Structure, Culture, and Governance, Business Functions and Technology, Leadership, Management, and Supervision, Personal Effectiveness and Professional Ethics |
| Question Types | Multiple choice (single and multiple response), scenario-based multi-task questions |
| Language of Exam | English |
ACCA BT Syllabus 2025-2026
The ACCA BT syllabus 2025-2026 is structured around six main sections. The syllabus includes fundamental concepts of business, its environment, and the key roles within organisations. Given below is the ACCA F1 topics/chapters list BT for your reference:
| ACCA BT Syllabus 2025-2026 | ||
| S.No | Syllabus Section | Topics Covered |
| A | The Business Organisation and External Environment | Purpose and types of business organisations, stakeholders, political and legal factors, macroeconomic and microeconomic factors, social and demographic factors, technology, environment and sustainability, and competitive factors |
| B | Organisational Structure, Culture, Governance and Sustainability | Formal and informal organisations, organisational structure and culture, governance, and sustainable business practices |
| C | Business Functions, Regulation, and Technology | Relationship between accounting and other business functions, accounting and finance functions, regulation and financial crime, financial information, financial systems and technology, internal controls, and technology advances |
| D | Leadership and Management | Leadership, management and supervision, individual and group behavior, team formation and management, motivation, learning and training, performance appraisal |
| E | Personal Effectiveness and Communication | Personal effectiveness, consequences of ineffectiveness at work, competence frameworks, conflict resolution, business communication |
| F | Professional Ethics | Fundamental ethical principles, the role of regulatory and professional bodies in promoting ethics and professionalism |
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ACCA F1 Exam Format Business and Technology
According to the ACCA F1 exam format, Business and Technology, the test will last for 2 hours. The exam will be computer-based, consisting of objective-type questions. There will be no long-form questions in both sections.
The following table gives details of the ACCA F1 Exam Format Business and Technology across both sections:
| ACCA F1 Exam Format Business and Technology | ||||
| Exam Section | Question Type | No. of Questions | Marks per Question | Total Marks |
| Section A | Objective Test Questions (OTQs) | 30 | 2 Marks | 60 Marks |
| Objective Test Questions (OTQs) | 16 | 1 Mark | 16 Marks | |
| Section B | Multi-Task Questions (MTQs) | 6 | 4 Marks | 24 Marks |
| Total | 52 | 100 Marks | ||
Qualifying Marks for ACCA Business and Technology (F1)
Candidates must obtain at least 50 marks out of 100 marks, which is equivalent to 50%, to ensure qualification. This standard pass mark applies to all ACCA exams to maintain consistent assessment and competency levels across the qualification.
ACCA F1 BT Exam Tips
ACCA F1 BT is a computer-based test that evaluates candidates based on their business knowledge. Understanding the question type of each section and accordingly plan your strategies. Given below are some ACCA F1 BT exam tips that can help you during your preparation.
- Know the ACCA Business and Technology (F1) syllabus comprehensively. Understand the nature of questions asked and the marks distribution among both sections.
- Practice questions that require the application of concepts and fundamentals of business technology. For example, applying a motivation theory to a specific employee situation.
- Use the official ACCA study materials and previous years’ papers for practice.
- While attempting MCQ-based questions, pay close attention to question wording to avoid mistakes, especially with keywords like "except" or "not."
- Avoid skipping topics as the syllabus is broad and the exam covers all areas.
- Practice applying theoretical knowledge to practical business scenarios rather than rote memorization.
ACCA Business and Technology (F1) FAQs
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