Respective Conducting Body
ACCA Exam Pattern 2027 — Complete Question Paper Structure
Understand the marking scheme, section weights, question distribution and time strategy for ACCA Examination
Exam Pattern at a Glance
Exam Mode
Online (CBT)
Language
English & Hindi
Negative Marking
None
Sections
4
Section-wise Pattern
| Subject / Section | Questions | Marks per Q | Total Marks | Time (approx) |
|---|---|---|---|---|
| Subject Paper 1 | 19 | +1 | 19 | 30 min |
| Subject Paper 2 | 19 | +1 | 19 | 30 min |
| Subject Paper 3 | 19 | +1 | 19 | 30 min |
| Subject Paper 4 | 19 | +1 | 19 | 30 min |
| Total | 76 | — | 76 | 120 min |
Time is indicative. Candidates can attempt sections in any order in CBT mode.
Marking Scheme
Correct Answer
+1
marks
Wrong Answer
None
marks
Unattempted
0
marks
Marking Scheme
+1 / 0
Example Calculation:
If you attempt 46 questions, get 35 correct and 11 wrong:
Score = 35 × 1 = 35 marks
Skip questions you're unsure about — negative marking can reduce your score significantly.
Time Management Strategy
You have approximately 94.7 seconds per question on average.
| Phase | Time Budget | Target Questions |
|---|---|---|
| First pass (attempt easy Qs) | 72 min | 53 Qs |
| Second pass (attempt medium) | 36 min | 15 Qs |
| Review & guess | 12 min | Remaining |
Year-wise Pattern Changes
| Year | Questions | Duration | Key Change |
|---|---|---|---|
| 2025 | 76 | 120 min | Current pattern |
| 2024 | 76 | 120 min | No major change |
| 2023 | 75 | 120 min | Section added |
Pattern history is approximate. Always check official notification.
Difficulty Distribution
Approximate question count: ~30 Easy | ~34 Medium | ~11 Hard
Based on difficulty level: easy. Actual distribution may vary.
Frequently Asked Questions
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