ACCA BT — Business and Technology Syllabus 2026
BT at a Glance
BT (formerly F1) is your entry point to ACCA. It introduces the business environment, organizational structure, and the role of finance in the modern digital economy. It is the easiest paper in the qualification and an ideal confidence-builder before tackling the harder papers.
Complete BT Syllabus 2026 — Chapter by Chapter
Module A — Business Organisation Structure, Governance and Management
- Types of business organisation: sole traders, partnerships, companies, NFPs.
- Organisational structure: tall, flat, matrix, divisional.
- Corporate governance — the role of the board and audit committee.
- Internal controls and the principles of COSO.
Module B — The Environment in Which Organisations Operate
- PESTEL analysis — Political, Economic, Social, Technological, Environmental, Legal.
- Porter's 5 Forces and competitive rivalry.
- Stakeholder theory and agency issues.
- Macroeconomic influences on business decisions.
Module C — History and Role of Accounting
- The evolution of accounting and its role in organisational decision-making.
- Differences between financial and management accounting.
- International accounting standards bodies (IASB, IESBA).
- The impact of automation and AI on accounting roles.
Module D — Specific Functions of Accounting and Audit
- The audit function — internal vs external audit.
- Financial controls and compliance.
- Fraud risk and detection methods.
Module E — Leading and Managing Individuals and Teams
- Motivation theories: Maslow, Herzberg, McGregor.
- Leadership styles: autocratic, democratic, laissez-faire.
- Recruitment, training, appraisal systems.
- Conflict management and communication.
Module F — Professional Ethics in Accounting and Business
- ACCA Code of Ethics: Integrity, Objectivity, Confidentiality, Professional Competence.
- Ethical threats and safeguards — the conceptual framework.
- The role of professional accountants in sustainability reporting.
BT Exam Format 2026
Section A — OTQs (76 marks)
76 objective test questions (1 mark each). Multiple choice, true/false, and fill-in-the-blank. No calculation-heavy questions at this level.
Section B — MTQs (24 marks)
2 case-scenario based Multi-Task Questions (12 marks each). You'll apply BT concepts to short business scenarios.
The exam is taken on-demand at any authorised CBE centre. There is no fixed session — you can book and sit within days. Results are available instantly or within 72 hours.
Expert Study Tips for ACCA BT
1. Focus on Module E & F
Leadership and ethics together account for over 30% of the exam. Students often underestimate these modules. Read the ACCA Code of Ethics at least twice.
2. Do the BPP/Kaplan Question Bank
The OBE question bank mirrors the actual CBE format. Aim for 70%+ before booking your exam date. Don't just read — practice under timed conditions.
3. Apply Theory to Real Companies
When studying Porter's 5 Forces or PESTEL, apply them to Indian companies like Infosys or TCS. This makes abstract concepts stick and prepares you for MTQ scenario questions.
4. Don't Over-Prepare
BT has one of the highest pass rates in ACCA. Study for 6–8 weeks (roughly 2 hours/day), complete 2–3 mock exams, and book your slot. Perfectionism is the enemy here.
Download BT Resources — Free
Get the official syllabus guide or our concise study notes with a 100-question mock exam.
BT — Frequently Asked Questions
Can I skip ACCA BT with an exemption?
Graduates from recognized accounting programmes may receive an exemption. However, most students sit BT as it's quick, confidence-boosting, and provides a solid foundation.
How many times can I reattempt BT if I fail?
Unlimited reattempts. As an on-demand exam, you can rebook as soon as you're ready, typically within a few days of a failed attempt.
Is there a calculator allowed in BT?
Yes, a basic calculator is available within the CBE software. However, BT is primarily a knowledge and comprehension paper — very limited calculation is required.