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The ACCA TX exam structure has three compulsory sections: Section A (15 objective test questions, 30 marks), Section B (three scenario-based cases, 30 marks) and Section C (three constructed-response questions, 40 marks). All three are compulsory, the exam is fully computer-based, and Section C — worth 40% of your marks — is where most students lose the exam, not gain it.
Having coached thousands of CIMA and ACCA students through their exams — and having sat professional finance papers myself — I’ve seen exactly where TX candidates go wrong, and it’s rarely Section A or B.
- The ACCA TX exam has three compulsory sections: A, B and C.
- Section A (30 marks) and Section B (30 marks) are objective test questions; Section C (40 marks) needs full written and spreadsheet answers.
- Section C carries 40% of the marks and is where most students lose the exam, not gain it.
- Tax tables are provided, but knowing key rates from memory saves valuable time.
What is the overall structure of the ACCA TX exam?
The TX exam has three compulsory sections, and I always tell my students to think of them as three completely different skills, not one long test. Section A and B are fast, independent objective test questions. Section C is where you sit down and actually build an answer.
| Section | Content | Questions & Marks | Format |
|---|---|---|---|
| Section A | Objective test questions | 15 independent questions, 30 marks | Short, stand-alone OTQs |
| Section B | Objective test cases | 3 scenarios x 5 questions, 30 marks | OTQs based on real-life cases |
| Section C | Constructed response | 1 x 10-mark + 2 x 15-mark, 40 marks | Spreadsheet + written explanations |
What does Section A actually test?
Section A is 15 objective test questions worth two marks each, and in my experience it’s the section students prepare for least — because it feels the most straightforward. Each question is independent and can come from anywhere in the syllabus, so breadth of knowledge matters more than depth here.
- Calculations must be shown to the nearest pound.
- Time apportionments should be made to the nearest month.
- Questions cover different syllabus areas — there's no way to "question spot" your way through this section.
My advice: if a Section A question is taking more than 90 seconds, flag it and move on. It’s not worth protecting your Section C time for a two-mark question.
How is Section B different from Section A?
Section B swaps standalone questions for three scenarios, each followed by five linked objective test questions worth two marks each — 15 questions, 30 marks in total. Topics can come from any part of the syllabus, and I’ve found students who read the scenario properly first, before touching the questions, consistently outperform those who jump straight in.
A typical Section B scenario might set out a client’s income and reliefs, then ask five linked questions about exemptions, calculations and filing deadlines. Get the scenario detail wrong early and it can cost you marks across all five questions — so read it twice.
What should I expect in Section C, and why does it decide your pass?
Section C is worth 40 marks: one 10-mark question that can come from anywhere in the syllabus, and two 15-mark questions — usually one on income tax and one on corporation tax. This is where I’ve seen students who comfortably passed Sections A and B fall over, because it demands structured, written answers rather than quick-fire recall.
- You'll need to use spreadsheets for calculations.
- You'll need to use word processing tools for written explanations.
- Show all workings to the nearest pound and month — method marks matter even when your final figure is wrong.
If there’s one thing I’d flag above everything else: practise moving between the spreadsheet and word processing tools inside the actual exam software before exam day, not for the first time under time pressure.
What tools will I have in the exam, and how should I use them?
You’ll have an on-screen calculator and scratch pad for rough work, a navigator screen to move between questions and flag anything you want to return to, and tax tables covering allowances, rates and thresholds.
I’d treat the tax tables as a backup, not a crutch. Students who’ve memorised the key rates and allowances move noticeably faster through Section A and B — and that saved time is exactly what buys you breathing room in Section C.
What's the smartest way to approach the TX exam on the day?
- Start with Sections A and B — bank the objective test marks quickly.
- Flag and return rather than getting stuck on a single question.
- Prioritise Section C — it carries 40% of your marks and rewards structured, methodical answers.
- Show clear workings throughout — method marks can rescue a wrong final figure.
- Practise in the actual exam software beforehand, and avoid shortcuts like "select all" that can freeze the spreadsheet tool.
This is the order I recommend to every student I coach through TX, and it’s the same order I’d sit the exam in myself.
If you’re just starting out and want to build your technique before committing to a paid course, our free ACCA TX study materials are a solid place to begin — they cover the same section structure this post walks through.
How does TX fit into the wider ACCA Applied Skills syllabus?
TX sits within ACCA’s Applied Skills level, and if you want the full topic-by-topic breakdown rather than the exam structure covered here, I’ve written a separate syllabus guide that goes into that detail. And if you’re specifically working through the UK variant, my TX UK guide covers the variant-specific points this post doesn’t.
What I’d say here, briefly, is that TX rewards candidates who treat it as an application exam, not a memory test. The structure above is designed to test exactly that — and understanding it before you start revising changes how you use your study time.
Frequently Asked Questions
Three: Section A (15 objective test questions, 30 marks), Section B (three scenarios with five questions each, 30 marks) and Section C (three constructed-response questions, 40 marks). All sections are compulsory.
Yes. Section C requires you to use on-screen spreadsheet and word processing tools within the exam software, so practising in that environment beforehand is essential.
Section C is worth 40 marks in total: one 10-mark question from any part of the syllabus, plus two 15-mark questions, usually one on income tax and one on corporation tax.
Yes, tax tables covering allowances, rates and thresholds are provided on screen, but candidates who've memorised key figures in advance typically move through Sections A and B faster.
The exam structure covers how TX is assessed — sections, question types and marks. The syllabus covers what's taught — the specific tax topics and areas of knowledge. Both matter, but they answer different questions.
Ready to master the ACCA TX exam structure?
Practise every section — A, B and C — in exam-realistic conditions, so nothing about the format catches you out on the day.
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About the Author
Justyna Wachulka-Chan
Justyna Wachulka-Chan is a CIMA-qualified finance professional with over 20 years of experience in accounting and finance, including roles at KPMG. She founded Practice Tests Academy in 2016, helping 35,000+ CIMA and ACCA students pass their exams through structured practice questions and mock exam resources.
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