The external environment
Which of the following is an example of a business being affected by its physical environment, rather than affecting it? (2 marks)
Unofficial practice for the ACCA Applied Knowledge exams (BT, MA, FA). Not affiliated with or endorsed by ACCA.
Business and technology exam prep
ACCA charges a one-off registration fee and an annual subscription. The fee for sitting BT at an exam centre is set by the centre itself, so ACCA does not publish one figure for it.
| Initial registration | £89, once |
|---|---|
| Annual subscription 2026 | £140 |
| Exam fee at a centre | Set by the centre |
| Booking | On demand, directly with an exam centre |
ACCA's fees page lists a one-time initial registration fee of £89 when you register as a student, and an annual subscription of £140 for 2026 to keep your student status active. It says fees for exams taken at computer-based exam centres are set by the centres themselves.
From March 2026 ACCA is withdrawing remote session exams, which are now available only in countries where it has no exam centre provision.
ACCA's study guide says the Diploma in Accounting and Business needs passes in Business and Technology, Management Accounting and Financial Accounting, plus its Foundations in Professionalism module. A resit means paying the exam fee again, so book once your timed practice exams are comfortably above 50%.
The external environment
Which of the following is an example of a business being affected by its physical environment, rather than affecting it? (2 marks)
Financial systems and technology
Sales staff at Penrith Co record orders in a spreadsheet. Each evening, accounts staff type the orders again into the accounting package.
What is the main weakness of this arrangement? (2 marks)
Organisations and stakeholders
Which of the following is true of a limited company but not of a sole trader? (2 marks)
ACCA's fees page lists a one-time initial registration fee of £89.
£140 for 2026, according to ACCA's fees page.
For exams at a computer-based exam centre, ACCA says the fee is set by the centre, so check with the centre you book.