ACCA LW Syllabus 2026: Topic-Wise Guide to Corporate and Business Law

The ACCA LW Syllabus 2026 outlines the topics covered in the Corporate and Business Law (LW-ENG) exam. It is applicable for the September 2026 to June 2027 examination period and helps students understand the legal principles relevant to businesses in England.

A detailed overview of the ACCA Law syllabus 2026 is provided here, covering key ACCA LW topics such as the English legal system, contract law, employment law, company law, insolvency law, and corporate fraudulent and criminal behaviour. Understanding these topics can help students plan their preparation in a structured and effective manner.

What is the Aim of the ACCA LW Syllabus 2026?

The main aim of this syllabus is to help students understand the general legal framework used in business. It also covers specific legal areas that matter to finance professionals. The syllabus also teaches students when they should ask for expert legal help. This exam is part of the Applied Skills level of the ACCA qualification.

ACCA LW Syllabus 2026 Overview

The ACCA LW Syllabus 2026 provides a proper understanding of the legal principles that govern business activities in England. The overview below highlights the exam level, validity period, assessment pattern, and the main syllabus areas to help candidates understand the scope of the Corporate and Business Law (LW-ENG) exam.

ACCA LW Syllabus 2026 Main Topics

The ACCA LW Syllabus 2026 is divided into eight main topics that cover the legal principles and business laws relevant to the Corporate and Business Law (LW-ENG) exam. It begins with the basics of the legal system and gradually moves to contract law, employment law, company law, insolvency, and corporate fraud and criminal behaviour. The main topics included in the syllabus are:

• Essential Elements of the Legal System

• The Law of Obligations

• Employment Law

• Formation and Constitution of Business Organisations

• Capital and Financing of Companies

• Management, Administration and Regulation of Companies

• Insolvency Law

• Corporate Fraudulent and Criminal Behaviour

ACCA LW Syllabus 2026: Detailed Topic-Wise Syllabus

The ACCA LW Syllabus 2026 is divided into eight main syllabus areas, with each area covering specific topics and learning outcomes. The detailed topic-wise syllabus below provides an overview of all the sections included in the Corporate and Business Law (LW-ENG) exam.

A. Essential Elements of the Legal System

a) Law and the Legal System

• Law

• The court structure and operation

b) Sources of Law

• Case law and judicial precedent

• Legislation

• Statutory interpretation

• Human rights law

B. The Law of Obligations

a). Formation of Contract

• Nature of contract

• Offer and acceptance

• Consideration

• Privity of contract

• Intention to create legal relations

b). Content of Contracts

• Contract terms

• Types of terms

• Exclusion clauses

c). Breach of Contract and Remedies

• Discharge of contract

• Breach of contract

• Common law remedies

• Damages

• Equitable remedies

d). The Law of Torts and Professional Negligence

• Tort

• Passing off

• Negligence

• Duty of care

• Vicarious liability

• Defences

• Professional liability of accountants and auditors

C. Employment Law

a). Contract of Employment

• Employees and self-employed persons

• Employment contracts

• Duties of employers and employees

b). Dismissal and Redundancy

• Termination of employment

• Wrongful dismissal

• Unfair dismissal

• Redundancy

D. Formation and Constitution of Business Organisations

a). Agency Law

• Agency relationships

• Authority of agents

• Liability of agents

b). Partnerships

• Types of partnerships

• Formation

• Authority of partners

• Liability

• Dissolution

c). Corporations and Legal Personality

• Types of business organisations

• Separate legal personality

• Limited liability

• Lifting the veil of incorporation

d). Formation and Constitution of a Company

• Promoters

• Pre-incorporation contracts

• Company registration

• Constitutional documents

• Articles of association

• Company names

E. Capital and the Financing of Companies

a). Share Capital

• Share capital

• Classes of shares

• Allotment of shares

• Rights and bonus issues

b). Loan Capital

• Debentures

• Company charges

• Borrowing powers

c). Capital Maintenance and Dividend Law

• Capital maintenance

• Reduction of capital

• Dividend distribution

F. Management, Administration and Regulation of Companies

a). Company Directors

• Appointment and removal

• Powers and duties

• Disqualification

b). Other Company Officers

• Company secretary

• Company auditor

c). Company Meetings and Resolutions

• Company meetings

• Resolutions

• Meeting procedures

G. Insolvency Law

a). Insolvency and Administration

• Voluntary liquidation

• Compulsory liquidation

• Administration

• Order of payment of debts

H. Corporate Fraudulent and Criminal Behaviour

a). Fraudulent and Criminal Behaviour

• Insider dealing

• Market abuse

• Money laundering

• Bribery

• Tax evasion

• Fraudulent trading

• Wrongful trading

ACCA LW Exam Pattern 2026

The ACCA Corporate and Business Law (LW-ENG) exam is conducted as a two-hour computer-based examination (CBE). It consists of objective test questions and multi-task questions. The exam pattern is shown below.

All questions in the exam are compulsory. The total exam is worth 100 marks, and the pass mark for all ACCA exams is 50%.

Changes to the ACCA LW Syllabus for 2026-2027

There have been no additions, deletions, or amendments to the ACCA LW Syllabus for the September 2026 to June 2027 examination period. Therefore, candidates can continue preparing using the existing syllabus and study guide.