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- April 20, 2026 at 3:25 pm #725800
If you are starting to study for ACCA, I would also recommend the following-
April 12, 2026 at 12:39 pm #725730Hope this helps.
April 12, 2026 at 12:39 pm #725729You would obviously have to keep in mind the above changes to the syllabus. Often the syllabus is published in the study text.
April 12, 2026 at 12:37 pm #725728Continuation of the above posts-
E1 Personal effectiveness Heading reworded
E1c – reworded
E3 Competence frameworks and personal development E3a – removed as covered
by new E3a
E3b – renumbered as E3a
E3c – renumbered as E3b
E3d – renumbered as E3c
E3e – renumbered as E3d
E4 Sources of conflict and techniques for conflict
resolution
Heading reworded
E5 Communicating in business E5a – reworded
E5c – removed as combined
with new E5d
E5d – removed from
syllabus
E5e – removed as covered
by new E5a
E5f – renumbered as E5c
E5g – reworded and
renumbered as E5d
E5h – renumbered as E5e
E5i – removed as now
covered by new E5a
F Professional ethics Heading reworded
F2 The role of regulatory and professional bodies in
promoting ethical and professional standards in the
accountancy profession
F2a – verb change
F2e – verb change
F4 Ethical conflicts and dilemmas F4c – verb change and
changed from K to S levelApril 12, 2026 at 12:36 pm #725727Continuation of the above posts-
D Leadership and management Heading reworded
D1 Leadership, management and supervision D1b – removal of Mayo
theory
D1d – removal of Kotter and
Heifetz theories
D1e – reworded
D2
(S22-
J23)
Recruitment and selection of employees D2a to D2g – removed from
syllabus
D2
(S23-
J24)
Individual and group behaviour in business
organisations
Heading renumbered as D2
D3a – renumbered as D2a
D3b – renumbered as D2b,
reworded and verb change
D3c – reworded and
renumbered as D2c
D3 Team formation, development and management Heading renumbered as D3
D4a to D4e – renumbered as
D3a to D3e
D4 Motivating individuals and teams Heading renumbered as D4
and reworded
D5a – renumbered as D4a
D5b – removal of Vroom
theory and renumbered as
D4b
D5c – removed as now
covered by D4cD5d – renumbered as D4c
D5 Learning and training at work Heading renumbered as D5
D6a – reworded and
renumbered as D5a
D6b – renumbered as D5b
D6c – removed from
syllabus
D6d – renumbered as D5c
D6e – renumbered as D5d
D6f – removed as covered
by D5a
D6 Review and appraisal of individual performance Heading renumbered as D6
D7a – removed as now
covered by D6a, D6b or D6c
D7b – removed as now
covered by D6b or D6c
D7c -renumbered as D6a
D7d – renumbered as D6b
D7e – combined with D7f
and renumbered as D6c
D7f – combined with D7e
and renumbered as D6cApril 12, 2026 at 12:35 pm #725726Continuation of the above posts-
C Business functions, regulation and technology Heading reworded
C2 Accounting and finance functions within business
organisations
C2b – verb change
C2c – reworded and verb
change
C2d – verb change
C2e – verb change
C2f – removed as covered
by C2e
C3 Regulation and financial crime Heading reworded
C3d – moved from C7a
C3e – moved from C7b
C3f – moved from C7c
C3g – moved from C7d
C3h – moved from C5c
C3i – moved from C7e
C3j – moved from C7f and
reworded
C3k – moved from C7g and
C7h and reworded
C4 Financial information provided by business Heading reworded
C5 Financial systems and technology Heading reworded
C5c – moved to C3h
C5d – reworded and
renumbered as C5c
C5e – removed from
syllabus
C5f – removed as covered
by C6e
C5g – renumbered as C5dC5h – removed from
syllabus
C6 Internal controls Heading reworded
C6a – reworded
C6e – removed as covered
by C5b
C6f – renumbered as C6e
C7
(S22-
J23)
Fraud and fraudulent behaviour and their prevention
in business, including money laundering.
C7a – moved to C3d
C7b – moved to C3e
C7c – moved to C3f
C7d – moved to C3g
C7e – moved to C3i
C7f – moved to C3j
C7g – combined with C7h
and moved to C3k
C7h – combined with C7g
and moved to C3k
C7
(S23-
J24)
The impact of advances in technology Heading renumbered as C7
and reworded
C8a – renumbered as C7a
C8b – renumbered as C7b
C8c – renumbered as C7c
C8d – renumbered as C7d
and verb change
C8e – renumbered as C7e
C8f – renumbered as C7fApril 12, 2026 at 12:32 pm #725725Continuation of above post-
B2a – removal of
Mintzberg’s components of
the organisation
B2c – reworded
B2e – reworded
B3 Organisational culture Heading reworded
B3c – reworded
B4 Governance in business organisations Heading reworded
B4a – reworded
B4e – learning outcome
moved from B5a
B4f – learning outcome
moved from B5d
B5 Sustainable business practices Heading reworded
B5a – moved to B4e
B5b – reworded and
renumbered as B5a
B5c – reworded and
renumbered as B5b
B5d – moved to B4f
B5e – renumbered as B5c
B5f – renumbered as B5dApril 12, 2026 at 12:30 pm #725724sheldonsequ, welcome to the Opentuition forums. Here are the changes introduced in the 2023/24 syllabus-
A The business organisation and its external
environment
Heading reworded
A1 The purpose and types of business organisation A1c – verb change
A1d – reworded
A2 Stakeholders in business organisations A2a – reworded
A2e – reworded
A3 Political and legal factors affecting business A3c – removed from
syllabus
A3d – renumbered as A3c
A3e – removed from
syllabus
A3f – renumbered as A3d
and reference to health and
safety removed
A3g – removed from
syllabus
A4 Macroeconomic factors A4c – reference to
stagnation replaced with
economic growth
A4e – verb change
A5 Microeconomic factors A5d – verb change
A6 Social and demographic factors A6b – removed as covered
by A6a
A6c – renumbered as A6b
A8 Environmental and sustainability factors Heading reworded
A8b – reworded
A9 Competitive factors A9d – reworded
B Organisational structure, culture, governance
and sustainability
Heading reworded
B2 Business organisational structure Heading rewordedApril 8, 2026 at 3:27 pm #725522Hope this helps.
April 8, 2026 at 3:27 pm #725521mohsintariq, try posting on the following forum-
March 21, 2026 at 11:43 am #725206Welcome to the Opentuition forums. I would advise looking at the following article- https://opentuition.com/acca/plan-your-acca-exam-journey/
March 7, 2026 at 2:12 am #725133I would make sure you have reasonable knowledge of at least the following-1.Cost of capital 2.investment appraisal 3.business/financial risk 4.foreign exchange and interest rate risk
March 7, 2026 at 2:08 am #725132Most of it is relevant. Please see the following-
March 3, 2026 at 6:49 am #725003Hope this helps.
March 3, 2026 at 6:49 am #725002Welcome to the Opentuition forums. Please see the following-
https://opentuition.com/topic/tx-lectures-for-june-2026-to-march-2027-session/
March 1, 2026 at 5:29 am #724927Hope this helps.
March 1, 2026 at 5:27 am #724926dzio86mere, welcome to the Opentuition forums. Please see the following link-
February 14, 2026 at 1:29 pm #724715February 14, 2026 at 1:28 pm #724714If you want to ask the tutor something directly, please use the ask the tutor forum.
February 14, 2026 at 12:02 pm #724713I believe you can only use one of the methods at any one time for a given vehicle.
February 11, 2026 at 5:02 pm #724692In general terms, make use of this site’s resources, as well as ACCA’s study hub and a BPP or Kaplan practice and revision kit for exam practice.
February 11, 2026 at 5:02 pm #724691In general terms, make use of this site’s resources, as well as ACCA’s study hub and a BPP or Kaplan practice and revision kit for exam practice
February 11, 2026 at 2:51 pm #724689Hope this helps.
February 11, 2026 at 2:51 pm #724688Lease payments 1 at time zero is 1 for discount factor and at 1 year is 0.935.
Tax relief is 0.873 in year 2 and 0.816 in year 3 which adds to 1.689.
February 11, 2026 at 2:44 pm #724687I think they have used rounding-
10.5% x (1-0-0.33) = 7.035%
Rounded to 7%.
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