If you are a commerce student in India considering the ACCA (Association of Chartered Certified Accountants) qualification, you may find yourself asking, “Are ACCA exams multiple choice?” The short answer is yes—at least for some levels! But there’s more to the exam pattern than just MCQs. In this blog post, we will dive into the three levels of ACCA exams—Applied Knowledge, Applied Skills, and Strategic Professional—to understand exactly what to expect at each stage. By the end, you will have a clear picture of how the ACCA exam structure progresses from straightforward objective questions to more challenging, scenario-based assessments.
Table of Contents
- Applied Knowledge Level
- Applied Skills Level
- Strategic Professional Level
- Recap of the Exam Format
- Final Thoughts
- Ready to Kickstart Your ACCA Journey?
1. Applied Knowledge Level
The Applied Knowledge level is where every ACCA journey begins. This level is designed to build a strong foundation in core accounting and business concepts. The exams at this stage are entirely Objective Test (OT)-based, which means you will see a variety of question formats such as:
- Multiple-choice questions (MCQs)
- Multiple-response questions
- Drag-and-drop
- Fill-in-the-blank
- Hot spot questions
Since all the questions are objective, you can expect to see plenty of MCQs. The subjects covered at this level are:
- Business Technology (BT)
- Management Accounting (MA)
- Financial Accounting (FA)
Given that this level consists of 100% objective test questions, if you have been asking “Are ACCA exams multiple choice?” the Applied Knowledge level definitely fits that description.
2. Applied Skills Level
Moving on to the Applied Skills level, the exam structure begins to shift. While around 60% of the questions remain objective—mostly MCQs—the remaining 40% requires written answers to more complex, scenario-based questions. This combination ensures that you not only understand the material but can also apply it to practical situations.
The key subjects at this level include:
- Corporate and Business Law (LW) – tested entirely through objective questions
- Financial Reporting (FR)
- Performance Management (PM)
- Taxation (TX)
- Financial Management (FM)
- Audit and Assurance (AA)
This blend of MCQs and longer written tasks helps students develop analytical and communication skills, preparing them for the challenges they’ll face in real-world finance and accounting roles.
3. Strategic Professional Level
Finally, the Strategic Professional level is all about subjective, high-level assessments. By this stage, you’re expected to demonstrate advanced problem-solving and decision-making abilities. The exams primarily feature case studies and scenario-based questions that require comprehensive written answers. While MCQs take a back seat at this level, the rigorous, scenario-based format ensures you have the strategic mindset and in-depth knowledge needed for senior roles.
Recap of the Exam Format
| Level | Type of Questions | Papers |
| Applied Knowledge | 100% Objective Tests (including MCQs) | BT, MA, FA |
| Applied Skills | ~60% Objective Tests (MCQs), ~40% Written/Subjective | LW (objective), FR, PM, TX, FM, AA |
| Strategic Professional | Predominantly Subjective (case studies, scenarios) | Mandatory & optional papers (Advanced Finance, etc.) |
Final Thoughts
So, are ACCA exams multiple choice? Yes, especially at the Applied Knowledge stage and partly in Applied Skills. As you progress, the exam structure becomes more complex, combining MCQs with longer, scenario-based questions that test your practical and strategic understanding. This progressive format ensures you’re not just memorizing facts but also learning how to apply your knowledge in real-world finance and business contexts.
Ready to Kickstart Your ACCA Journey?
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