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articleHow to Pass ACCA Business and Technology (BT): Complete Study Guide

ACCA Business and Technology (BT) introduces how organisations work, how people and systems contribute to performance, and why professional accountants must act ethically. It is broad rather than technically deep. That b ...

articleHow to Study for ACCA Business and Technology (BT) Using OpenTuition

Looking for the complete BT exam-pass study guide? This article explains how to use OpenTuition resources. For detailed syllabus coverage, study method, objective-question technique and an eight-week plan, see How to Pas ...

articleACCA Exemptions: Should You Claim Them and How to Bridge Knowledge Gaps

An ACCA exemption can shorten your route through the qualification, but it does not remove the need for the underlying knowledge. The right question is not simply “Can I claim an exemption?” It is “Will I be ready for th ...

articlePlan your ACCA Exam Journey

... 15 July 2026 for the 2026-27 study year There is no single "perfect" ACCA exam order. The best route is the one that respects ACCA's progression rules, uses your existing knowledge intelligently and leaves enough time fo ...

articleWhat Is ACCA?

ACCA is the Association of Chartered Certified Accountants, a global professional accountancy body founded in 1904. ACCA currently reports a community of more than 257,900 members and 530,100 future members across 180 co ...

articleACCA Exam Technique: On-demand CBEs

... study year On-demand computer-based exams reward breadth, accuracy and control. You must know the whole syllabus, read every requirement precisely and keep moving: one difficult two-mark question must never be allowed to ...

articleACCA Pass Rates 2026: Global Results vs OpenTuition Polls

June 2026 ACCA pass rates Compare ACCA's official global pass rates with the results reported in OpenTuition's voluntary student polls. The interactive public article also lets students explore every current ACCA exam fr ...

articleNew ACCA Qualification for 2027: Changes and Transition Tool

Current ACCA 2027 transition guidance See how your completed ACCA exams transfer in 2027 ACCA's official Transition Tool lets you enter the exams and modules you expect to complete before the change, then shows the credi ...

articleACCA Exam Dates, Timetable & Results 2026

Next session September 2026 ACCA exams Exams run from Monday 7 to Friday 11 September. ACCA’s standard entry deadline is 27 July, followed by late entry on 3 August. Standard entry27 July Late entry3 August Results day19 ...

Pages

Content results

pageMatched in Page bodyFree ACCA BT Lectures - Business and Technology Exam (ACCA Paper BT / FIA FBT Lectures)

All free ACCA BT Lectures are based on OpenTuition Paper BT Notes Start with the introduction to the ACCA BT Lectures Business and Technology Exam https://youtu.be/ahJ329OsU6U ORGANISATIONS AND THEIR ENVIRONMENT Chapter ...

postMatched in Page bodyACCA lectures BT September 2023

All free ACCA BT Lectures are based on OpenTuition Paper BT Notes Start with the introduction to the ACCA BT Lectures Business and Technology Exam https://youtu.be/ahJ329OsU6U ORGANISATIONS AND THEIR ENVIRONMENT Chapter ...

postMatched in Page titleThe nature and structure of organisations - ACCA Paper BT

The nature and structure of organisations - ACCA Paper BT

postMatched in Page bodyACCA Syllabus

ACCA Exam Regulations The exams have to be taken in the following order: Applied Knowledge > Applied Skills > Strategic Professional (Essentials + Options) Maximum of four papers to be taken in one sitting Papers within ...

postMatched in Page titleOrganisational culture - ACCA Paper BT

Organisational culture - ACCA Paper BT

postMatched in Page titleAn organisation’s environment - ACCA Paper BT

An organisation’s environment - ACCA Paper BT

postMatched in Page titleAn organisation’s stakeholders - ACCA Paper BT

An organisation’s stakeholders - ACCA Paper BT

pageMatched in Page bodyACCA Business and Technology (BT) Flashcards

Learn or revise key terms and concepts for your ACCA Business and Technology (BT) exam using OpenTuition interactive ACCA BT Flashcards. There are over 100 ACCA Paper BT flashcards available [flashcardslider id='2'] ACCA ...

pageMatched in Page bodyACCA Business and Technology (BT/FBT)

Free online ACCA study materials, lectures and support for ACCA Business and Technology (BT) Exam OpenTuition provides the study resources you need to enable you to pass ACCA Business and Technology (BT/FBT) exam - all f ...

pageMatched in Page bodyFIA FBT Foundations in Business and Technology

Free online ACCA study materials, lectures and support for FIA FBT OpenTuition provides the study resources you need to enable you to pass FIA FBT / Paper AB - all free of charge. Explore below all the study materials th ...

pageMatched in Page bodyFree ACCA Business and Technology Notes (ACCA Paper BT/FIA FBT notes)

Download below Free ACCA Business and Technology Notes Note: These course notes are not meant to replace study texts. To fully benefit from these ACCA Paper BT notes, you must watch our free Paper BT lectures IMPORTANT T ...

postMatched in Page titleBusiness use of computers and IT - ACCA Paper BT

Business use of computers and IT - ACCA Paper BT

postMatched in Page bodyACCA Past Papers, Practice Exams and Answers

Current ACCA question practice Where to find ACCA past papers and practice exams Use ACCA's official Practice Platform for specimen exams, updated practice exams and available past exam content. Then use OpenTuition to l ...

pageMatched in Page titleFree ACCA Business and Technology (BT) Revision Mock exam

Free ACCA Business and Technology (BT) Revision Mock exam

postMatched in Page bodyChanges from June 2020 to September 2020/December 2020 exams

... is a list for each exam paper noting syllabus changes (if any) and the applicability of our existing notes and lectures for the December exams. Paper AB The name of the exam has changed to “Business and Technology” and i ...

postMatched in Page titleManagement - ACCA Paper BT

Management - ACCA Paper BT

postMatched in Page titleLeadership - ACCA Paper BT

Leadership - ACCA Paper BT

postMatched in Page titleMacroeconomics - ACCA Paper BT

Macroeconomics - ACCA Paper BT

postMatched in Page titleMicroeconomics - ACCA Paper BT

Microeconomics - ACCA Paper BT

postMatched in Page titleMarketing - ACCA Paper BT

Marketing - ACCA Paper BT

Notes

Study notes

BT Ch. 1Matched in Chapter textThe nature and structure of organisations

... which pursues collective goals, which controls its own performance, and which has a boundary separating it from its environment.” This is, perhaps, a deceptively simple definition. Probably the most important word is ‘so ...

BT Ch. 5Matched in Chapter textCorporate governance and ethical considerations

Corporate governance Governance theories Agency theory: directors act as agents of shareholders. Because directors may pursue their own interests, monitoring, incentives and accountability are needed. Stewardship theory: ...

BT Ch. 4Matched in SyllabusOrganisational culture

Business organisational structure, functions and governance · Organisational culture · B3

BT Ch. 13Matched in SyllabusIndividuals, groups and teams

Business organisational structure, functions and governance · Leading and managing individuals and teams · Governance in business organisations · Individual and group behaviour in business organisations · Team formation, ...

BT Ch. 20Matched in SyllabusMarketing

Business organisational structure, functions and governance · Business organisational structure · B2

BT Ch. 7Matched in Chapter textAccountancy, accounts and auditors

... whether or not the accounts produced by the company show a true and fair view. Management accounting. Within companies there needs to be management accounting. This will be looking at budgets, future estimates and will b ...

BT Ch. 8Matched in Chapter textInternal control, fraud

... tries to ensure that all its transactions are properly authorised and recorded, and that its assets are safeguarded. The proper management of a business (and indeed now part of corporate governance requirements) means th ...

BT Ch. 3Matched in Chapter textAn organisation’s stakeholders

... inside the organisation. A good example would be the employees and the managers. Connected stakeholders are outside the organisation but connected by way of a contract of some sort. Good examples here will be suppliers, ...

BT Ch. 21Matched in Chapter textSustainability and corporate responsibility

The physical environment and business Business and the physical environment affect each other. Climate, extreme weather and the availability of energy, water and raw materials can disrupt operations and supply chains. In ...

Forums

Forum topics

Ask the Tutor ACCA BTMatched in Topic body1 replyOpenTuition ACCA BT Notes syllabus doesn't match official ACCA BT Syllabus?

Hi there, I downloaded the OpenTuition Business and Technology (BT/FBT) notes 2023-2024. I noticed it seems the OpenTuition notes do not really match the official ACCA BT 2024-2025 syllabus. I thought perhaps the syllabu ...

ACCA ForumsMatched in Reply90 repliesJune 10 Exams: Paper P1 was …. Post your comments here

... recommended the Aug 2009 Article on Internal & External Actors in Governance. Read it last night and a question came up today on Trade Unions which I wouldn't have been prepared for otherwise!! Thanks Again!

Ask the Tutor ACCA BTMatched in Topic body9 repliesAcca lectures

Sir can i use SOME of your CIMA lectures such as organisations structure, ethics and corporate governance and others e.t.c for Acca F1 study because your voice in Cima lectures is more clear then it is in Acca lectures. ...

Ask the Tutor ACCA BTMatched in Topic body1 replycorporate governance

... in many countries are encouraging improved standards of corporate governance, focusing mainly on public companies whose securities are listed on recognised capital markets. Why are best practices in corporate governance ...

Ask the Tutor ACCA BTMatched in Topic body7 repliesMock Question

... bodies? A Setting of professional standards B Creation of internal business complaint procedures C Professional monitoring and disciplinary procedures D Ethics training for all professional accountants E Creation of ethi ...

ACCA ForumsMatched in Reply266 repliesPaper F8 Dec 2010 exam was

The title of F8 should be changed to "Internal Audit and assurance"

ACCA ForumsMatched in Reply144 replies*** F8 June 2013 Exam was.. Post your comments ***

<cite>@accaeric said:</cite> Anyone knw how to answer question4(a) about the procedure to obain audit evidence and one example on PPE.. is AEIOU or ECRV+cut off??? I think AEOUI . thats what i did

Ask the Tutor ACCA BTMatched in Reply4 repliesDifference Between Operational and Strategic Marketing?

In the OT notes Chapter 6 is on corporate governance and ethics.

ACCA ForumsMatched in Reply3 repliesRevision methods/process

I recommend you use the BT forum https://opentuition.com/forum/acca-forums/acca-bt-business-and-technology-forums-fia-fbt-forums - this is a general forum for non-exam specific questions.

Ask the Tutor ACCA BTMatched in Forum6 repliesExternal auditors reporting

Ask the Tutor ACCA BT