What ACCA BT covers
Business and Technology (BT) is the Applied Knowledge paper that explains how businesses are organised and run, and where accountants fit in. It covers the business organisation, its stakeholders and external environment, corporate governance and ethics, the accounting, audit and finance functions, leadership and management of people, and personal effectiveness and communication.
The BT exam format
BT is a 2-hour on-demand computer-based exam worth 100 marks.
- Section A: 46 objective test questions, worth 1 or 2 marks each.
- Section B: six multi-task questions, each based on a short scenario from a different part of the syllabus.
The pass mark is 50%.
Where students lose marks
- Gaps in the syllabus. Questions come from every area, so skipping a topic you find dull is risky.
- Confusing similar theories. Motivation, leadership and team models are easy to mix up without regular recall practice.
- Reading too fast. Many questions turn on a single word such as "not" or "most likely".
- Too little timed practice. The computer-based format rewards students who have practised working steadily through many short questions.
Changes from 2027
ACCA is moving to a new qualification structure. Under the future ACCA qualification, Business and Technology is no longer a separate exam, and the new Knowledge level exams are available on demand from July 2027. If you have not passed BT yet, ask us whether to sit it now or plan around the new structure.
How TutorPOD teaches BT
Classes are led by Paul William, founder of TutorPOD, who holds ACCA, CIMA and CA Singapore qualifications. BT lessons turn each topic into short summaries and memory aids, then test them with exam-style objective test and multi-task questions in class. 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.
Next papers
BT sits alongside Management Accounting (MA) and Financial Accounting (FA) at Applied Knowledge level. Its governance and ethics topics come back in Strategic Business Leader (SBL).