ACCA Study Guide 2026
Everything you need to pass the ACCA exam in one place: the exam format, every topic to study, real practice questions with explanations, flashcards, and full-length practice tests. Free, no sign-up needed.
📋 ACCA Exam Format at a Glance
📚 ACCA Topics to Study (69)
✍️ Sample ACCA Questions & Answers
1. An auditor identifies a significant deficiency in internal control over financial reporting. To whom must this be communicated?
Significant deficiencies in internal control must be communicated in writing to those charged with governance under ISA 265.
2. Which legal theory allows plaintiffs to hold a parent corporation liable for the debts of its subsidiary?
Courts may pierce the corporate veil and impose liability on a parent or shareholders when the subsidiary is used as a mere alter ego or to perpetrate fraud.
3. Which of the following is a PRIMARY role of the nomination committee?
The nomination committee leads the process for board appointments, ensuring the board has the right balance of skills, experience, and diversity.
4. According to the Ashridge Mission Model, which four elements define an organization's mission?
The Ashridge model defines mission through Purpose (why the company exists), Strategy (competitive position), Values (beliefs and moral principles), and Standards of behavior (policies guiding employees).
5. In US bankruptcy law, what is the key difference between Chapter 7 and Chapter 11 proceedings?
Chapter 7 involves liquidating assets to pay creditors, while Chapter 11 allows the debtor to reorganize and continue operating under a court-approved plan.
6. In the context of the Greiner Growth Model, what is the 'crisis of leadership' associated with?
The crisis of leadership ends Phase 1 (creativity) when founders lack the management skills to guide the growing organization, necessitating professional management.
🎯 Free ACCA Practice Tests
📖 ACCA Guides & Articles
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