Checked: 15 October 2026. Yes: three large questions can be the correct format for an ACCA written exam. In the current Advanced Taxation (ATX), Advanced Financial Management (AFM), Advanced Performance Management (APM) and Advanced Audit and Assurance (AAA) exams, the paper normally consists of one 50-mark question and two 25-mark questions. These are substantial scenarios with several requirements, not three short quiz questions.
The format depends on your paper, variant and sitting. This guide describes the current qualification; do not assume the same layout applies to every exam in the redesigned qualification beginning in 2027.
Question count and marks: compare the right paper
| Paper | Current layout | Time |
|---|---|---|
| LW GLO | 45 objective questions totalling 70 marks, then five six-mark multi-task scenarios | 120 minutes |
| TX UK | 15 two-mark objective questions; three ten-mark cases with five tasks each; written questions worth 10, 15 and 15 marks | 180 minutes |
| ATX UK | Three compulsory questions: 50, 25 and 25 marks, including 20 professional skills marks overall | 195 minutes |
| AFM, APM and AAA | Three compulsory questions: 50, 25 and 25 marks | 195 minutes |
| SBR | Four compulsory questions: 30, 20, 25 and 25 marks; question one includes a pre-formatted spreadsheet | 195 minutes |
Confirm the current description in ACCA’s ATX guide, TX UK guide, LW guide and SBR guide. For the other three-question papers, use the official AFM summary, APM FAQs and AAA summary.
Count the requirements inside each question
Imagine a practice case asking you to compare two financing choices. The first requirement asks for calculations, the second asks you to evaluate risks, and the third asks for a recommendation to the board. One question heading contains several different jobs. A numerical answer alone leaves the evaluation and recommendation unfinished.
Before writing, make a requirements checklist. Identify the audience, requested format, action verbs, available evidence and marks for each task. Use a separate heading for each requirement. Link your conclusion to your own calculations, and explain any assumption that could change the decision. Longer answers do not automatically earn more marks: each paragraph should complete a requested task.
Use marks to plan your time
For a 195-minute, 100-mark paper, a simple starting budget is 1.95 minutes per mark. That gives about 97.5 minutes for 50 marks and 48.75 minutes for 25 marks. These budgets include reading, planning, calculations and writing; they are a personal planning tool, not separate official timers for each question.
Practise moving on when the budget expires. Spending another twenty minutes polishing an early calculation can leave an entire later requirement unanswered. After a timed attempt, compare your time log with the marks you actually completed. The useful question is where your response stopped meeting the requirement, not just how many pages you wrote.
Why a written result can say review pending
Objective answers can be checked against a defined answer key. A written recommendation needs judgement: a marker must assess relevance, application, reasoning and the marking guide. On ASA practice, a submitted written response can therefore remain pending review. A percentage based only on automatic marks is not a final assessment of the written work.
Use the model answer and rubric after attempting the case. Mark the specific points you made, identify unsupported statements, and rewrite one weak requirement before trying another complete paper. Our mock review worksheet explains that routine.
Choose the right practice before starting
Check the paper code, variant, applicable syllabus period, total marks and duration. For UK tax practice, also check the Finance Act and tax year: a later real-world tax rate is not automatically the rate examinable in your sitting. One original practice form is useful rehearsal, but it does not establish complete syllabus coverage or predict the exam.
Browse the available ASA practice exams, compare your next step with the paper-selection worksheet, and use ACCA’s official practice platform alongside independent tuition resources. If the format shown in a mock differs from your current syllabus, check the variant and ask for clarification before treating the result as exam readiness.