ACCA - Business & Technology (BT)
- A01- Introduction
- A02 – Key Terms
- A03 – Concept Audit
- A04 – Assurance Engagements
- A05 – Elements of Assurance Engagement
- A06 – Types of Assurance Engagement
- A07 – Review Engagement
- A08 – Key Area 01 Mind Map
- A09 – External Audit
- A10 – Conduct of Audit
- A11 – Standards
- A12 – National vs International
- A13 – Who needs audit
- A14 – Who can act as an auditor
- A15 – Appointment and Removal
- A16 – Resignation, Rights and Duties
- A17 – Upon appointment
- A18 – Key area 02 Mind Map
- A19 – Corporate Governance
- A20 – Board Leadership
- A21 – Remuneration Committee
- A22 – Risk Committee
- A23 – Audit Committee
- A24 – Audit Committee Objectives
- A25 – Benefits and Limitations of Audit Committee
- A26 – Corporate governance and External Auditors
- A27 – Exam Focus – Corporate Governance
- A28 – Mind Map – Key Area 03
- A29 – Ethics
- A30 – Code of Ethics
- A31 – Ethical Threats
- A32 – Threats and Safeguards
- A33 – Self Interest Threat
- A34 – Self Review Threat
- A35 – Familiarity Threat
- A36 – Intimidation Threat
- A37 – Advocacy Threat
- A38 – Exam Focus – Threats & Safeguards
- A39 – Public Interest and Confidentiality
- A40 – Conflict of Interest and Safeguards
- A41 – Mind Map – Key Area 04
- A42 – Exam Focus – Key Areas
- B01 – Introduction & Mind Map
- B02 – New Clients & Accepting Engagements
- B03 – Engagement Letter
- B04 – Understanding the entity and its environment
- B05 – Key Area 01 Mind Map
- B06 – Fraud
- B07 – Laws and Regulations
- B08 – Key Area 02 Mind Map
- B09 – Misstatements
- B10 – Audit Risk
- B11 – Auditors Responses to risk
- B12 – Analytical Procedures
- B13 – Exam Focus – Audit Risk
- B14 – Key Area 03 Mind Map
- B15 – Professional Scepticism & Judgement
- B16 – Purpose of Planning & Planning Process
- B17 – Audit Strategy and Plan
- B18 – Interim and Final Audit
- B19 – Quality Control
- B20 – Audit Documentation
- B21 – Key Area 04 Mind Map
- B22 – Exam Focus – Key Areas
- A01- Introduction
- A02 – Key Terms
- A03 – Concept Audit
- A04 – Assurance Engagements
- A05 – Elements of Assurance Engagement
- A06 – Types of Assurance Engagement
- A07 – Review Engagement
- A08 – Key Area 01 Mind Map
- A09 – External Audit
- A10 – Conduct of Audit
- A11 – Standards
- A12 – National vs International
- A13 – Who needs audit
- A14 – Who can act as an auditor
- A15 – Appointment and Removal
- A16 – Resignation, Rights and Duties
- A17 – Upon appointment
- A18 – Key area 02 Mind Map
- A19 – Corporate Governance
- A20 – Board Leadership
- A21 – Remuneration Committee
- A22 – Risk Committee
- A23 – Audit Committee
- A24 – Audit Committee Objectives
- A25 – Benefits and Limitations of Audit Committee
- A26 – Corporate governance and External Auditors
- A27 – Exam Focus – Corporate Governance
- A28 – Mind Map – Key Area 03
- A29 – Ethics
- A30 – Code of Ethics
- A31 – Ethical Threats
- A32 – Threats and Safeguards
- A33 – Self Interest Threat
- A34 – Self Review Threat
- A35 – Familiarity Threat
- A36 – Intimidation Threat
- A37 – Advocacy Threat
- A38 – Exam Focus – Threats & Safeguards
- A39 – Public Interest and Confidentiality
- A40 – Conflict of Interest and Safeguards
- A41 – Mind Map – Key Area 04
- A42 – Exam Focus – Key Areas
- A01- Introduction
- A02 – Key Terms
- A03 – Concept Audit
- A04 – Assurance Engagements
- A05 – Elements of Assurance Engagement
- A06 – Types of Assurance Engagement
- A07 – Review Engagement
- A08 – Key Area 01 Mind Map
- A09 – External Audit
- A10 – Conduct of Audit
- A11 – Standards
- A12 – National vs International
- A13 – Who needs audit
- A14 – Who can act as an auditor
- A15 – Appointment and Removal
- A16 – Resignation, Rights and Duties
- A17 – Upon appointment
- A18 – Key area 02 Mind Map
- A19 – Corporate Governance
- A20 – Board Leadership
- A21 – Remuneration Committee
- A22 – Risk Committee
- A23 – Audit Committee
- A24 – Audit Committee Objectives
- A25 – Benefits and Limitations of Audit Committee
- A26 – Corporate governance and External Auditors
- A27 – Exam Focus – Corporate Governance
- A28 – Mind Map – Key Area 03
- A29 – Ethics
- A30 – Code of Ethics
- A31 – Ethical Threats
- A32 – Threats and Safeguards
- A33 – Self Interest Threat
- A34 – Self Review Threat
- A35 – Familiarity Threat
- A36 – Intimidation Threat
- A37 – Advocacy Threat
- A38 – Exam Focus – Threats & Safeguards
- A39 – Public Interest and Confidentiality
- A40 – Conflict of Interest and Safeguards
- A41 – Mind Map – Key Area 04
- A42 – Exam Focus – Key Areas
- A01- Introduction
- A02 – Key Terms
- A03 – Concept Audit
- A04 – Assurance Engagements
- A05 – Elements of Assurance Engagement
- A06 – Types of Assurance Engagement
- A07 – Review Engagement
- A08 – Key Area 01 Mind Map
- A09 – External Audit
- A10 – Conduct of Audit
- A11 – Standards
- A12 – National vs International
- A13 – Who needs audit
- A14 – Who can act as an auditor
- A15 – Appointment and Removal
- A16 – Resignation, Rights and Duties
- A17 – Upon appointment
- A18 – Key area 02 Mind Map
- A19 – Corporate Governance
- A20 – Board Leadership
- A21 – Remuneration Committee
- A22 – Risk Committee
- A23 – Audit Committee
- A24 – Audit Committee Objectives
- A25 – Benefits and Limitations of Audit Committee
- A26 – Corporate governance and External Auditors
- A27 – Exam Focus – Corporate Governance
- A28 – Mind Map – Key Area 03
- A29 – Ethics
- A30 – Code of Ethics
- A31 – Ethical Threats
- A32 – Threats and Safeguards
- A33 – Self Interest Threat
- A34 – Self Review Threat
- A35 – Familiarity Threat
- A36 – Intimidation Threat
- A37 – Advocacy Threat
- A38 – Exam Focus – Threats & Safeguards
- A39 – Public Interest and Confidentiality
- A40 – Conflict of Interest and Safeguards
- A41 – Mind Map – Key Area 04
- A42 – Exam Focus – Key Areas
Study Notes
Exam Practice Pack
Click to practice section based questions
- Business Organisation
- Stakeholders
- External analysis – Political and legal factors
- External analysis – Economic factors
- External analysis – Social, environmental and technological factors
- Competitive factors
- The formal and informal business organization
- Business organizational structure and design
- Organisational culture in business
- Committees in business organisations
- Governance and social responsibility
- The relationship between accounting and other business functions
- Accounting and finance functions within business organisations
- Principles of law and regulation governing accounting and auditing
- Financial systems, procedures and related IT applications
- Internal controls, authorization, security of data and compliance within business
- Fraud and fraudulent behavior and their prevention in business, including money laundering
- Leadership, management and supervision
- Recruitment and selection of employees
- Individual and group behavior in business organisations
- Team formation, development and management
- Motivating individuals and groups
- Learning and training at work
- Review and appraisal of individual performance
- The application and impact of Financial Technology (FinTech) in accountancy and audit
- Personal effectiveness techniques
- Consequences of ineffectiveness at work
- Competence frameworks and personal development
- Sources of conflicts and techniques for conflict resolution and referral
- Communicating in business
- Fundamental principles of ethical behavior
- Corporate code of ethics
- Ethical conflicts and dilemmas
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Acknowledgements
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Introduction to Business & Technology (BT)
Purpose of the syllabus
The aim of ACCA Business and Technology/FIA Diploma in Business and Technology, Business and Technology, is to introduce knowledge and understanding of the business and its environment and the influence this has on how organizations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation and its people and systems.
The syllabus
The broad syllabus headings are;
A | The business organisation, its stakeholders and the external environment |
B | Business organizational structure, functions and governance |
C | Accounting and reporting systems, technology, compliance and controls |
D | Leading and managing individuals and teams |
E | Personal effectiveness and communication |
F | Professional ethics in accounting and business |
The Exam
Knowledge level exams are all computer-based exams. The Financial Accounting is assessed by a two-hour exam. The pass mark is 50%. All questions in the exam are compulsory. The exam format will comprise of two sections. Questions will assess all parts of the syllabus. The examination will consist of:
                                                           Â
 | Number of marks |
Section A – Thirty 2-mark questions | 60 |
Section A – Sixteen 1-mark questions | 16 |
Section B – Six 4-mark questions | 24 |
Time allowed | 2 hours |
Total marks | 100 marks |