Part A – 20% (12 multiple choice questions: four questions for 1 mark each, eight for 2 marks each)
Part B – 80% (six compulsory questions: four questions for 10 marks each, two questions for 20 marks each.
The 10-mark questions cover all topics in the syllabus, most likely with each question focusing on one single syllabus area. These questions will either take the form of a short scenario, or knowledge-based requirements.
Each of the 20-mark questions will cover multiple syllabus areas. They will be predominantly focused on planning and risk assessment (syllabus area B), internal control (syllabus area C) and audit evidence (syllabus area D). However, the audit framework and regulation (syllabus area A) and review and reporting
(syllabus area E) can also feature.
Part B – 80% (six compulsory questions: four questions for 10 marks each, two questions for 20 marks each.
The 10-mark questions cover all topics in the syllabus, most likely with each question focusing on one single syllabus area. These questions will either take the form of a short scenario, or knowledge-based requirements.
Each of the 20-mark questions will cover multiple syllabus areas. They will be predominantly focused on planning and risk assessment (syllabus area B), internal control (syllabus area C) and audit evidence (syllabus area D). However, the audit framework and regulation (syllabus area A) and review and reporting
(syllabus area E) can also feature.
对于9月马上推出的ACCA F阶段全机考，我们也对题型做了解读：
9月份ACCA 机考CBEs题型介绍
（一）客观题（Objective test questions/ OT questions）客观题是指这些单一的，题干较短的，并且自动判分的题目。每道客观题的分值为2分，考生必须回答的完全正确才可以得分，即使回答正确一部分，也不能得到分数。
（二）案例客观题 （OT case questions）
案例客观题是ACCA引入的新题型，每道案例客观题都是由一组与一个案例相关的客观题组成的，因此要求考生从多个角度来思考一个案例。这种题型能很好的反映出考生将如何在实践中完成这些任务。案例客观题会出现在2016年9月份的笔试中，这意味着CBEs考试和笔试的格式在本次考试中将完全一致。
（三） 主观题 （Constructed response questions/ CR qustions）考生将使用电子表格程序和文字处理程序去完成主观题的回答。就像笔试中的主观题一样，答案最终将由专家判分。
这些变化都是更紧密地反映了考生在工作场所中执行同样任务的方式，所以考生必须具备现代金融专业所需要的最相关的技能。
