What ACCA APM covers
Advanced Performance Management (APM) is a Strategic Professional Options paper about how organisations plan, measure and improve their performance. It covers strategic planning and control, the impact of risk and uncertainty, performance management information systems and the use of data, strategic performance measurement in profit-seeking and not-for-profit organisations, models such as the balanced scorecard and building block model, divisional performance and transfer pricing, and current developments in performance management.
The APM exam format
APM is a 3 hour 15 minute exam and all questions are compulsory.
- Section A (50 marks): a case study with 40 technical marks and 10 professional skills marks.
- Section B (50 marks): two 25-mark questions, each with 20 technical marks and 5 professional skills marks.
The pass mark is 50%.
Where students lose marks
- Describing instead of applying. Explaining what a balanced scorecard is earns little. Using it to judge the organisation in the case earns the marks.
- Ignoring the data. Strong answers use the figures in the scenario to support each point.
- Weak professional skills. Marks go to answers written for the stated reader, with sensible structure and practical recommendations.
- Running out of time. Section A is long, and students who over-run lose the easier Section B marks.
Changes from September 2027
ACCA is moving to a new qualification structure. June 2027 is the final sitting of the current Strategic Professional exams, and the new exams start in September 2027. Under the future qualification, students take one Options exam instead of two. If you plan to sit APM in June 2027 or later, ask us how the change affects your route.
How TutorPOD teaches APM
Classes are led by Paul William, founder of TutorPOD, who holds ACCA, CIMA and CA Singapore qualifications. APM lessons cover each model briefly, then spend most of the time applying it to past-exam style scenarios in class, so you learn how to plan and write an answer that scores. You get structured notes and timed mocks with personalised feedback.
Classes run live online and in person in Singapore, in small groups or 1-to-1.
Before APM
APM builds on Performance Management (PM) and links closely to Strategic Business Leader (SBL).