College of Commerce & Science

Institute of Management Sciences

ACCA (AFD)

Examination Structure

Introductory Certificate in Financial & Management Accounting (FA1 & MA1)

    Each examination:
  • is of two hours' duration;
  • contains 50 questions;
  • is out of 100 marks;
  • has a pass mark of 50%; and
  • contains two-mark multiple choice questions on l0079

Intermediate Certificate in Financial & Management Accounting (FA2 & MA2)

    Each examination:
  • is of two hours' duration;
  • contains 50 questions;
  • is out of 100 marks;
  • has a pass mark of 50%; and
  • contains the following question types: multiple choice questions, multiple response questions, multiple response matching questions, and number entry questions - all worth two marks

Diploma in Accounting and Business (FAB, FMA & FFA)

    Each examination:
  • is of two hours duration;
  • contains 50 questions;
  • is out of 100 marks;
  • has a pass mark of 50%; and
  • contains the following question types: multiple choice questions, multiple response questions, multiple response matching questions and number entry questions – all worth two marks

Note: The FAB, FMA and FFA examinations follow the same structure and syllabus as the equivalent ACCA Qualification examinations (F1, F2 and F3 respectively).

Computer-based Examinations (CBEs)

Computer-based examinations will be available for all the above (seven) subjects (not the options papers) and paper based examinations will continue to be available for all examinations within Foundations Diploma.

Manual Examinations

Optional papers for AFD, FAU, FTX and FFM are manual only.


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