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ACCA Business and Technology (BT)

BT exam at a glance

Exam length
2 hours
Exam type
On-demand CBE
Book a date any time
Pass mark
50%
ACCA global pass rate
89%
June 2026 · ACCA
ACCA exam fee
≈ £84
set by your exam centre

About this Paper

This paper provides an essential introduction to the business world, exploring how organizations are structured, governed, and managed. It highlights the role of the accountant and other key business functions in achieving efficiency, effectiveness, and ethical practice. Furthermore, it covers the growing impact of technology and external environmental factors on a business's operations and its approach to managing people and resources.

What You'll Learn (Curriculum)

  • The purpose, functions, and various forms of business organisations.
  • How internal and external environmental factors influence the structure and performance of a business.
  • The significance of governance, regulation, and ethical behavior in the context of a business.
  • The role of accounting and audit functions, and the importance of internal financial control.
  • How to digital technologies and data are transforming business and finance.
Photo of Sai Manikanta Pedamallu, course tutor for Business and Technology

Meet Your Tutor

Sai Manikanta Pedamallu

CMA (US), ACCA (UK), CSCA (US), Dip IFRS, AFA (UK), MIPA (Aus), M.Com, M.B.A

Sai Manikanta Pedamallu is a highly-rated ACCA Tutor, CMA US Instructor, and Dip IFRS Trainer with over a decade of experience in finance and education. He holds extensive qualifications, including Qualified ACCA (UK), CMA (US), CSCA (US), and Dip IFRS. In the corporate world, he serves as an ERP Product Manager and Finance Controller. Known for his dynamic teaching and practical insights, he empowers students to excel in global finance qualifications and consistently receives high student ratings.

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Plan your BT exam

Exam structure

Section A: 46 objective test questions. Section B: 6 four-mark multi-task questions.

Source: ACCA BT syllabus and study guide 2026–27

  • Am I exempt?

    Your degree or professional qualification may exempt you from this paper. Check before you pay for it.

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  • When can I sit it?

    Book a date that suits you at an ACCA centre.

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  • ACCA 2027 changes

    In the new qualification, BT is replaced by other papers (absorbed into eems + k3; no direct equivalent).

    See what changes →