ACCA technical articles All subjects updated 2023-2024

by Eduyush Team

ACCA provides a range of technical articles to support members in their studies across all 16 subjects. These articles provide guidance and advice on each paper's required knowledge and skills and highlight best practices for exam preparation. 

This blog lists all the ACCA Technical articles on all 16 papers of ACCA. In addition we will also share link to our expert blogs on how to pass these exams.

How important are ACCA Technical articles

The ACCA Technical articles are essential because they provide an in-depth analysis of all examinable topics. ACCA examination team subject matter experts write them, so readers can be sure they are getting reliable information.

The articles benefit ACCA members who want to stay up-to-date on accounting and auditing issues. However, even non-ACCA members can benefit from reading them, as they offer a unique perspective on the latest developments in the field.

List of technical articles by subject

Business and Technology (BT)

Business and Technology will teach you how to be a better businessperson, emphasizing the ethical obligations that come naturally in this industry. You'll explore important topics like finance -

  •  Its importance within organizations, whether it's a financial strategy or compliance issue;
  •  insulating yourself against risk by understanding all aspects of your company's finances (from profit margins down); 
  • You are ensuring integrity when dealing internally and externally, so there can never be any question about what kind of person "you" actually are.

Link to BT Technical article

Management Accounting (MA)

Learn how to manage your business's finances for it to run smoothly. The course will teach you different ways of managing finance, with the aim being that if implemented correctly, this enhances performance and growth potential within an organization's operations.

Link to MA Technical article

Financial Accounting (FA)

You will learn the underlying principles and concepts of financial accounting and techniques for preparing basic statements. You'll demonstrate your technical proficiency in using double-entry bookkeeping to prepare sole traders' accounts; partnerships' tax returns (including income forecasts); companies with less than 100 shareholders where each shareholder has only one share; simple groups of related enterprises such as parent/daughter or subsidiary corporations under multinationals.

Link to FA Technical article

Read our expert blog on how to pass the Applied Knowledge exams

Corporate and Business Law (LW)

As you develop your knowledge and skills in understanding the general legal framework and areas relevant to the business. You should also be aware when it comes time to seek more specialist counsel.

Link to LW Technical article

Performance Management (PM)

In this course, you will develop knowledge and skills in applying management accounting techniques to quantitative information for planning decisions. You'll also learn how these tools can be applied when dealing with qualitative data like customer feedback or survey results!

Tips to pass F5

Link to PM Technical article

Taxation (TX)

You'll develop a range of knowledge and skills to help you navigate the tax system as it applies to individuals, single companies or groups.

Link to TX Technical Articles

Financial Reporting (FR)

You will develop knowledge and skills in understanding the theoretical framework of accounting and standards for financial reporting. You'll also learn how to analyze those reports to interpret them better!

Overview of FR

Link to FR Technical article

Audit and Assurance (AA)

During this course, you will understand the process for carrying out assurance engagements and their application within a professional regulatory framework.

Tips to pass F8

Link to AA Technical article

Financial Management (FM)

You'll develop the knowledge and skills expected of an investment manager about financing decisions. You will also gain insight into how companies reach their dividend policy through various channels, including stock buybacks or convertibles.

Link to FM Technical articles

Strategic Business Reporting (SBR)

The Strategic Business Reporting exam requires you to demonstrate your ability to make strategic reporting decisions and apply them in a corporate environment. The questions test concepts, theories and principles and an individual's knowledge of how it all fits together- which is crucial for any true strategist!

Tips to pass SBR

Link to SBR Technical article 

Strategic Business Leader (SBL)

The SBL mirror's workplace and gives you real-world challenges that allow you to demonstrate your technical, practical, and professional skills. You can work through our Ethics & Professional Skills module before starting or alongside studying; this will give insight into how these concepts apply both in exams AND at work!

Tips to pass SBL

Link to SBL Technical article 

Advanced Financial Management (AFM)

The job of a senior financial executive is to make or recommend decisions that will help an organization in the private and public sectors with its finances.

Link to AFM Technical article

Advanced Performance Management (APM)

With a focus on strategic management accounting techniques, you'll contribute to evaluating an organization's performance and development.

Tips to pass APM

Link to APM Technical article

Advanced Taxation (ATX)

You'll apply relevant knowledge and skills and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the central taxes on financial decisions and situations 

Link to ATX Technical article

Advanced Audit and Assurance (AAA)

We have compiled a list of study resources to help you prepare for the Advanced Audit and Assurance (AAA) exam. The accounting knowledge required to pass this test is aligned with what's covered in the SBR syllabus.

Link to AAA Technical article

Tips to pass ACCA AAA

Diploma in International Financial Reporting (DIPIFR)

The DipIFR is a conversion course that will help you to become qualified in international financial reporting standards. This diploma provides practical and detailed knowledge of the critical components and how they are interpreted/applied worldwide, with various countries' specific requirements included too!

Link for DIPIFR registration

Link to DIPIFR Technical article

Closing comments

The ACCA Technical articles are a great way to get guidance and advice on each paper's required knowledge and skills and learn best practices for exam preparation.

With all this valuable information, support your studies with original ACCA-approved books and coaching so you can be fully prepared for your exams.

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ACCA exam students will find a range of technical articles to support their studies on the ACCA website. These articles are aimed at providing exam-focused insights and are written by the ACCA Examination team members.

The range of articles includes topics such as financial reporting, taxation, audit and assurance, and business analysis. Students can also access revision resources and practice exams to help them prepare for their exams.

ACCA exam students, technical articles are an important part of exam revision.

The articles are written by ACCA's own examiners and provide insights into the exams as well as tips on how to pass them.

They also offer a deeper understanding of the key concepts tested in each exam.

In short, for ACCA students, technical articles should be an essential part of exam revision.

It depends on what you are looking for in a study text. Kaplan offers a more concise overview of the syllabus, while Bpp provides more examples and exercises. Ultimately, it is important to find a study text that best suits your needs and learning style.

If you are looking for a study text that provides an in-depth analysis of the syllabus, Bpp would be the better option. However, if you are looking for a text that is easier to read and covers all the key topics, Kaplan would be the better choice.

Read our detailed subject wise blog to understand better.

ACCA exam students should be aware that the syllabus is not static and it does change every year. This is important to keep in mind when studying for your exams, as you need to make sure that you are covering all the relevant content.

The ACCA syllabus is reviewed and updated on an annual basis, in order to reflect the latest changes in accounting and business practice. The updates are designed to ensure that students are equipped with the knowledge they need to work in today's competitive environment. So it's essential that you keep up-to-date with the latest changes and make sure that you're studying all the relevant topics.

The hardest ACCA paper is the F5 performance management paper. This is because it requires a detailed knowledge of financial accounting and management accounting in order to pass.

Other papers that are difficult include the F7 financial reporting paper and the P2 advanced auditing and assurance paper. However, all of the ACCA papers are challenging, so it is important to thoroughly prepare for each one before sitting the exam.