2011年6月开始 ACCA 对考试大纲又进行了一次大规模的更新。基础知识模块(F1，F2，F3)会有一个结构性的变化，这个变化会反应在科目的架构以及考试形式上。这个改变会从2011 年12 月开始生效。其他绝大多数的科目都不会发生结构性的变化，但都会有不同程度的知识更新。更新的时间请参考下表：
|
Table 1: NEW ACA QUALIFICATION FUNDAMENTAL LEVEL SYLABUSES AND
EXAM STRUCTURES FROM DECEMBER 2011 |
|
Paper |
Section A |
Section B |
|
Paper F1,
Accounting in
Business |
16 x one-mark objective test questions and 30x two-mark short objective test questions |
6 x four-mark longer version objective test questions, one taken from each of the six sections of the syllabus |
|
Paper F2,
Management
Accounting |
35 x two-mark short
objective test questions |
3 x 10-mark longer version objective test questions - one taken from each of the budgeting, standard costing and performance measurement sections of the syllabus |
|
Paper F3,
Financial
Accounting |
35 x two-mark short objective test questions |
2 x 15-mark longer version objective test questions with one question based on group accounts and the other on preparation of financial statements (which may include an element of interpretation of accounts) | |
