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ACCA doesn’t have a single definite pattern for all of its exams. Broadly the entire ACCA Exam Structure and Pattern are divided into different levels and modules and the ACCA Course pattern varies with them and within them. Let’s try to understand it from the beginning.
ACCA Modules and Levels:
ACCA Exams are primarily divided into two levels, Fundamentals and Professional.
The Fundamentals level has a total of 9 papers/subjects and they are divided into two modules: Knowledge and Skills
The Knowledge module has 3 papers and deals with the main areas of financial and management accounting. You will study the accountancy areas in greater detail in greater detail after you have studied this. There are six subjects in the Skills module which cover the main technical areas that accountants are expected to know.
For paper-based exams the updated syllabus will be examined for the first time in the September exam session and for exams available by on-demand CBE (F1, F2, F3 and F4 ENG and GLO) the updated syllabus will be examined from September 2016.
Also be aware that ACCA is now offering four exam sessions a year at the Fundamentals and Professional level in all of our markets from March 2016.
With regard to the ACCA Qualification Skills module (exams F4, F5, F6 (UK), F7, F8 and F9) there are some amendments to exam formats and syllabus updates from September 2016 to announce. ACCA are also phasing in computer-based exams (CBE) for the Skills module exams (F4 to F9) from September 2016. The implications of these changes will be discussed below.
At the Professional level there are also some syllabus changes to announce, mainly affecting the P4 and P5 Options exams.
In all cases, please refer to the relevant study guides for full details of changes for the papers you are particularly interested in. The summary of syllabus updates and changes for each exam is also included at the back of each study guide.
All the changes to the ACCA Advanced Diploma and Professional level syllabuses are summarised below.
From September 2016, CBE versions of the Skills exams (including F6 UK only) are being phased in, in addition to paper delivery. Further details relating to CBE will be released in April 2016. The paper exam structure will also change in September 2016.

Section A will continue to be automatically marked but will make use of a wider range of objective test question types in addition to multiple-choice currently available. A new section of OT cases will be introduced. Each case in this section will be a single scenario against which there will be five objective test questions. There will continue to be a long questions referred to as constructed response questions, but here CBE students will be using word processing and spreadsheet tools in which to construct their responses instead of pen and paper. This constructed response section will continue to be expert (human) marked.

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