ACCA Corporate and Business Law Syllabus

The Corporate and Business Law syllabus

ACCA's study guide divides the syllabus into eight areas. It starts with the English legal system, moves through contract, tort and employment law, then covers companies from formation to insolvency, and ends with corporate fraudulent and criminal behaviour.

Area A	Essential elements of the legal system
Area B	The law of obligations
Area C	Employment law
Area D	The formation and constitution of business organisations
Area E	Capital and the financing of companies
Area F	Management, administration and the regulation of companies
Area G	Insolvency law
Area H	Corporate fraudulent and criminal behaviour

Area A

Essential elements of the legal system

Area B

The law of obligations

Area C

Employment law

Area D

The formation and constitution of business organisations

Area E

Capital and the financing of companies

Area F

Management, administration and the regulation of companies

Area G

Insolvency law

Area H

Corporate fraudulent and criminal behaviour

What each area covers

A Essential elements of the legal system: the legal system.
B The law of obligations: formation of contract, contract terms, breach and remedies, torts and negligence.
C Employment law: contract of employment, dismissal and redundancy.
D The formation and constitution of business organisations: agency, partnerships, legal personality, forming a company.
E Capital and the financing of companies: share capital, loan capital, capital maintenance and dividends.
F Management, administration and the regulation of companies: directors, secretary and auditor, meetings and resolutions.
G Insolvency law: insolvency.
H Corporate fraudulent and criminal behaviour: fraud and crime.

What changed

ACCA's study guide says there have been no additions, deletions or amendments to the syllabus for September 2026 to June 2027.

Weightings

ACCA publishes no percentage weighting for the areas, and every question is compulsory, so every area needs work. Five of the eight areas, D to H, cover business organisations and companies, from formation to insolvency and corporate crime.

Try 3 questions

Question 1 · Section A · Syllabus D12 marks

Agency

Marlow plc's articles say the board may not borrow more than £500,000 without a shareholders' resolution. Without one, the board borrows £800,000 from Fairley Ltd. Fairley Ltd's manager had read the articles and knew of the limit, but acted honestly.

Can Marlow plc avoid the loan because the board exceeded its powers? (2 marks)

Yes, because a lender is deemed to know a company's articlesYes, because a lender to a public company must check that its articles allow the borrowing before it lends any moneyNo, knowing of the limit is not by itself bad faith, so the board's power is treated as free of itNo, but only because the loan is under £1 million

Question 2 · Section A · Syllabus E22 marks

Loan capital and charges

Penrith Ltd created a fixed charge over its warehouse in favour of Luca to secure a loan of £200,000. Nobody delivered the particulars of the charge to the registrar within the period allowed, and no court order extended it.

Penrith Ltd has now gone into liquidation.

What is the position of Luca? (2 marks)

Both his charge and his right to be repaid the loan are voidHis charge is valid, because registration only gives notice of it to the publicHis charge is valid against the liquidator, but void against any creditor who lent money after it was createdHis charge is void against the liquidator, but the company still owes him the £200,000

Question 3 · Section A · Syllabus H12 marks

Corporate fraud and criminal behaviour

Asha works in the finance team of Langdon plc, whose shares are traded on a UK regulated market. Last week she placed an order with her broker to buy 3,000 Langdon plc shares. Before the order is carried out, she learns at work that Langdon plc's results will be far below forecast, which has not been announced. Because of that news she cancels the order, and no shares are bought.

Under the UK Market Abuse Regulation, has Asha engaged in insider dealing? (2 marks)

Yes, because using inside information to cancel an order placed earlier is insider dealingNo, because only a director of Langdon plc can be an insider in relation to its sharesNo, because she did not acquire or dispose of any sharesYes, but only under the Criminal Justice Act 1993, as the Regulation covers completed trades only

Questions people ask

How many areas are in the syllabus?

Eight, A to H: the legal system, the law of obligations, employment law, business organisations, capital and financing, management and regulation of companies, insolvency, and corporate fraudulent and criminal behaviour.

Does the syllabus change for 2026 to 2027?

No. ACCA's study guide says there are no changes for September 2026 to June 2027.

Which law does LW-ENG examine?

English law. The syllabus starts with the English legal system and its courts and sources of law.

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