What ACCA LW covers
Corporate and Business Law (LW) is the Applied Skills paper that covers the law an accountant needs to know. The Singapore variant (LW-SGP) is based on Singapore law. It covers the legal system, the law of obligations including contract, employment law, the formation and constitution of companies, capital and financing, the management and administration of companies, insolvency, and fraudulent and criminal behaviour in business.
The LW exam format
LW is a 2-hour on-demand computer-based exam worth 100 marks.
- Section A (70 marks): 45 objective test questions, worth 1 or 2 marks each.
- Section B (30 marks): five 6-mark multi-task questions, each based on a short scenario.
The pass mark is 50%.
Where students lose marks
- Vague knowledge. Many options look similar, so you need the exact rule, time limit or majority required.
- Not applying the law. Section B scenarios ask what happens to these parties, not for a general description of the rule.
- Company law detail. Directors' duties, types of resolution and share capital rules carry a lot of marks.
- Leaving revision too late. LW rewards steady, spaced revision more than a last-minute push.
Changes from 2027
ACCA is moving to a new qualification structure. LW becomes K3 Business Law at the new Knowledge level. ACCA's timeline shows the first sitting of the Singapore variant of the new exam in December 2027. If you plan to sit LW in 2027, ask us which exam you should aim for.
How TutorPOD teaches LW
Classes are led by Paul William, founder of TutorPOD, who holds ACCA, CIMA and CA Singapore qualifications. LW lessons break each area of law into clear rules and short cases, then practise applying them to exam-style scenarios in class. You get structured notes, memory aids and timed mocks with personalised feedback.
Classes run live online and in person in Singapore, in small groups or 1-to-1.
Related papers
LW sits alongside Taxation (TX), Financial Reporting (FR) and Audit and Assurance (AA) at Applied Skills level. Its company law and governance topics support Strategic Business Leader (SBL).