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ACCA Syllabus

ACCA AB: Accountant in Business

The ACCA Accountant in Business (AB) exam is one of three ACCA fundamentals papers within the Applied Knowledge category.

In order to proceed to the next category, Applied Skills, all three exams must be successfully completed. However, the exams do not need to taken in any specific order.

The aim of the AB exam is to introduce knowledge and understanding of the business and its environment. It focuses on the influence this has on how organisations are structured and on the role of the accounting and other key business functions, people and systems.

See our Syllabus Overview page for more details on how the AB exam fits into the overall syllabus structure.


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What will you need to know for the AB exam?

The outcomes of the AB exam for students will be knowledge in the following areas:


Business Types

Understanding the purpose and types of businesses and how they interact with key stakeholders.


Authority and Leadership

Recognising the principles of authority and leadership and how teams and individuals are managed.



Recognising that all aspects of business and finance should be conducted in an ethical manner.


Organisational Structure

Understanding business organisation structure, functions and the role of corporate governance.


Team Behaviour

Understanding the importance of personal effectiveness as the basis for effective team behaviour.


Accountancy and Audit

Recognising the function of accountancy and audit in communicating financial information.

AB exam format & structure

You will need to book your AB exam through your ACCA account. Once that is sorted, here is how it will work on the day:


You will sit a computer based exam with a 2 hour limit. 



There will be 2 sections with testing all parts of the syllabus. All questions are compulsory. 


You will be awarded a mark out of 100 with a pass mark of 50%.

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