Business and Technology (BT/FBT) is ACCA's introductory exam on how businesses work: their environment, structure, accounting functions, people management and ethics. Under the September 2026 to June 2027 syllabus it is a two-hour computer-based exam with 52 compulsory questions, a 50% pass mark, and no syllabus changes from the previous year.
What the BT exam covers
Business and Technology (BT/FBT) is ACCA's introductory exam on how businesses work: their environment, structure, accounting functions, people management and ethics. The September 2026 to June 2027 syllabus is unchanged from the previous year.
Business and Technology (BT/FBT) aims to introduce knowledge and understanding of the business, its environment and its people, and it is written for students who may not have a business background. The syllabus moves from the purpose and types of business, stakeholders and external influences, through structure, governance, accounting functions and controls, to leadership, people and professional ethics.
The exam carries two labels. BT is the Applied Knowledge exam of the ACCA Qualification, while FBT is the equivalent exam within Foundations in Accountancy. Both use the same syllabus and study guide, so everything in this guide applies either way.
The current syllabus and study guide applies from 1 September 2026, and ACCA confirms there are no additions, deletions or amendments for the September 2026 to June 2027 cycle. If you began studying under last year's syllabus, the content you learned still matches this exam.
Sources: ACCA BT/FBT Syllabus and Study Guide, September 2026 to June 2027; ACCA 2026-2027 syllabus changes
Exam format at a glance
BT is a two-hour computer-based exam with two compulsory sections totalling 100 marks and a 50% pass mark.
ACCA assesses the syllabus through a two-hour computer-based examination. Every question is compulsory, which pushes you to cover the whole syllabus rather than a favourite subset (ACCA BT/FBT Syllabus and Study Guide, September 2026 to June 2027).
Applied Knowledge exams like BT are available on demand, so you book a sitting when you are ready rather than waiting for a fixed session.
| Feature | What to expect |
|---|---|
| Duration and delivery | Two hours, computer-based, available on demand |
| Section A | 30 two-mark objective questions plus 16 one-mark objective questions |
| Section B | Six four-mark multi-task questions, one from each main syllabus section |
| Pass mark | 50% |
| Syllabus changes | None for September 2026 to June 2027 |
Sources: ACCA BT/FBT Syllabus and Study Guide, September 2026 to June 2027; ACCA 2026-2027 syllabus changes
The six syllabus areas
BT assesses six areas, A to F, from the business environment through to professional ethics.
The syllabus is organised into six main sections, and Section B of the exam draws one multi-task question from each. Here is the map in compact form (ACCA BT/FBT Syllabus and Study Guide, September 2026 to June 2027):
- A. The business organisation and its external environment: purpose and types of organisation, stakeholders, and political, legal, macroeconomic, microeconomic, social, technological, environmental and competitive factors
- B. Organisational structure, culture, governance and sustainability: formal and informal organisation, structures, committees, corporate governance and sustainable practices
- C. Business functions, regulation and technology: accounting and finance functions, regulation and financial crime, financial information, financial systems, internal controls and advances in technology
- D. Leadership and management: leadership theories, individual and group behaviour, teams, motivation, learning and training, and performance appraisal
- E. Personal effectiveness and communication: time management, competence frameworks, conflict resolution and communicating in business
- F. Professional ethics: the IFAC (IESBA) fundamental principles, regulatory and professional bodies, corporate codes of ethics and ethical conflicts
Sources: ACCA BT/FBT Syllabus and Study Guide, September 2026 to June 2027
How the questions test you
Most BT questions test knowledge, with some comprehension and application; Section B multi-task questions apply one syllabus area at a time.
The study guide distinguishes knowledge outcomes, marked with a K, from skills outcomes, marked with an S. Skills outcomes ask you to apply knowledge in an accounting or business context rather than simply recall it.
Section A objective questions can come from anywhere in the syllabus, so breadth matters. Section B gives you six four-mark multi-task questions, each examining one of the six main syllabus sections. Practising short application tasks per area is therefore closer to the real demand than long essays, which BT never asks for.
The worked example below shows what that application can look like in practice, using a named framework from the syllabus.
Sources: ACCA BT/FBT Syllabus and Study Guide, September 2026 to June 2027
A worked example in the exam style
Work through this application-style task, then compare your reasoning with the model answer.
This task mirrors a syllabus outcome: comparing the power and interest of stakeholder groups and how their needs should be accounted for, using the Mendelow matrix that the syllabus names. The power and interest levels below are given as assumptions, so read them before forming your answer.
Practice task
Task 1. A manufacturer is planning a factory relocation. Assume the following about three stakeholders: the finance provider funding the move has high power over the decision and high interest in its terms; affected employees care deeply about the outcome but have little individual power; and a distant stationery supplier has neither power over nor interest in the project. Using the Mendelow framework, state how management should treat each group.
Show answer
(a) The finance provider combines high power with high interest, so it sits in the key-player quadrant and its needs should be met and managed closely. (b) Employees have high interest but low individual power, so the framework says to keep them informed; note that if they form a coalition, such as through a union, their collective power can increase, potentially changing their position on the map. (c) The stationery supplier has neither power nor interest, so minimal effort is appropriate under the framework.
Mendelow estimates each stakeholder's power (their ability to influence objectives) and interest (their willingness to care), and influence follows from multiplying the two. High-power, high-interest stakeholders get the most management attention; high-power, low-interest ones are kept satisfied; high-interest, low-power ones are kept informed; and low-low groups need only minimal effort. The map is not static, because power and interest shift with events, which is why the question states its levels as assumptions. In your exam answer, state the level you assign first, then the response that follows from it.
Sources: All about stakeholders – part 1 | ACCA Global; ACCA BT/FBT Syllabus and Study Guide, September 2026 to June 2027
Preparing with official resources
Start with the free ACCA Study Hub and the official syllabus. ACCA-X courses and BPP or Kaplan texts are additional options; check an older book against the official changes summary before buying a replacement.
ACCA provides free digital access to the ACCA Study Hub for all students through MyACCA, including full syllabus coverage, short quizzes, practice and revision questions and flashcards. ACCA-X offers self-paced online courses, and ACCA's content partners BPP Learning Media and Kaplan Publishing publish their own study materials.
If you are reusing a book from the previous syllabus year, you can keep studying from it this cycle: ACCA's summary of changes confirms there were no additions, deletions or amendments to the BT/FBT syllabus for September 2026 to June 2027. For any future year, check ACCA's syllabus changes page and the interactive PDF on the BT syllabus page before deciding whether an older edition is still safe.
A practical sequence: read one syllabus area at a time in the official study guide, reinforce it with Study Hub questions, then practise the Section B style with one multi-task question per area. Because Section A draws from the whole syllabus, schedule at least one full revision pass over areas you find weakest rather than only your favourites.
Sources: ACCA BT/FBT Syllabus and Study Guide, September 2026 to June 2027; ACCA 2026-2027 syllabus changes; Business and Technology (BT) | ACCA Global
After BT: the diploma and the 2027 change
BT counts toward the ACCA Diploma in Accounting and Business alongside MA, FA and the Foundations in Professionalism module; ACCA is developing a future qualification, so check its transition guidance for how your exams carry over.
To earn the ACCA Diploma in Accounting and Business (RQF Level 4), you pass Business and Technology (BT/FBT), Management Accounting (MA/FMA) and Financial Accounting (FA/FFA), and successfully complete the Foundations in Professionalism module.
ACCA is also developing a future ACCA Qualification. Rather than relying on second-hand summaries of its structure or dates, use ACCA's published transition guidance to see how completed exams such as BT will carry over.
Until then, the current BT/FBT syllabus and its verified format apply to your sitting.
Sources: ACCA BT/FBT Syllabus and Study Guide, September 2026 to June 2027; Home | ACCA Global
Sources
Facts checked against official sources: