ACCA BT
Business and Technology (BT)
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Cheat sheet
Keep the key ideas within reach.
ExploreKey terms
Get comfortable with the vocabulary.
ExploreStudy plan
Give each week a clear focus.
ExploreCommon mistakes
Understand the traps and how to avoid them.
ExploreCase studies
Put your knowledge to work in context.
ExploreExam-day guide
Prepare for the day ahead.
ExploreAbout this exam
Business and Technology (BT) is an ACCA Applied Knowledge exam that introduces how businesses operate effectively, efficiently and ethically, and it shows the critical role finance professionals play in achieving this. It is aimed at students beginning the ACCA Qualification, including school leavers, graduates and career changers who are building a foundation in business and finance before progressing to the more technical exams that follow it in the qualification structure. The syllabus places business firmly in the context of its environment. You will look at economic, legal and regulatory influences on areas such as governance, employment, health and safety, data protection and security, as well as the internal organisation of a business and the people who work in it. Rather than testing advanced calculation, the exam rewards a clear understanding of concepts and the ability to apply them to short scenarios. BT is delivered as an on-demand exam, so candidates can sit it at a computer-based centre when they feel ready rather than waiting for a fixed session. Published pass rates have been high and stable, at 89% in June 2024, 87% in December 2024, 88% in June 2025, 87% in December 2025 and 89% in June 2026. Preparation usually combines a structured study text, question practice under exam conditions and review of the areas where business terminology and models are weakest. This page is an independent study resource and is not affiliated with ACCA.
What you'll study
About ACCA BT preparation
What does the BT exam actually cover?
BT covers how businesses operate effectively, efficiently and ethically, placing the business in the context of its environment. That includes economic, legal and regulatory influences on governance, employment, health and safety, data protection and security, together with the role finance professionals play in helping the organisation perform.
Who should take BT?
It suits students starting the ACCA Qualification, whether school leavers, graduates or career changers, who need a grounding in business before the more technical exams. BT is one of the Applied Knowledge exams, alongside Management Accounting and Financial Accounting, so many candidates take it early in their studies.
Is BT hard to pass?
Published pass rates are high, running at 87% to 89% across the June 2024 to June 2026 sessions, which suggests most prepared candidates pass first time. The risk is not complex calculation but shallow coverage: candidates who skim topics like governance or data protection and never practise scenario questions often underperform.
How is the exam delivered and when can I sit it?
BT is an on-demand exam, meaning you sit it at a computer-based exam centre at a time you book rather than waiting for a fixed exam session. Because you choose the date, it is easy to postpone indefinitely, so set a target date before you start studying and book it early.
How long is the exam and how many questions are there?
Our source material does not state the current duration or number of questions for BT, and these details can change. Check the exam structure information in your myACCA account or the ACCA exam support resources before you book, and rehearse the format in timed conditions once confirmed.
What does it cost and can I resit?
Exam entry fees and any resit rules are set by ACCA and are not stated in the material behind this page. Fees vary by entry deadline and location, so confirm the current amount and the retake position for your market through myACCA or the ACCA fees pages before you enter.
How should I prepare?
Work through a structured study text or study chapters first, then move quickly to question practice rather than rereading notes. Aim to attempt every topic area, write short summaries of models and terminology in your own words, and finish with at least one or two timed practice runs so the on-demand format feels familiar.
What are the common failure modes?
Weak performance usually comes from memorising definitions without being able to apply them to a short scenario, neglecting the environmental and regulatory topics because they feel less numerical, and leaving revision too late because the exam is on demand. Practising application-style questions across every syllabus area addresses all three.