ACCA

ACCA Performance Management (PM) Exam Structure and Study Tips

The ACCA PM (Performance Management ) exam is computer-based, lasts 3 hours, and has three sections:

Section A (30%): 15 two-mark objective test questions.
Section B (30%): 3 multitask scenarios worth 10 marks each.
Section C (40%): 2 constructed response questions.c

The pass mark is 50%. Many students fail Section C because of weak narrative answers. Success comes from time management, careful reading of questions, and practicing both numbers and written responses.

How is the ACCA PM exam structured?

The exam is divided into three sections:

Section A – Objective Test Questions (30%)

15 questions, each worth 2 marks.
Covers a wide range of the syllabus.
Includes multiple-choice, multiple-response, and fill-in-the-blank questions.

Section B – Multitask Questions (30%)

Three scenarios worth 10 marks each.
Each scenario starts with background information, followed by five objective test questions.
Focuses on applying knowledge to short business cases.

Section C – Constructed Response Questions (40%)

Two longer questions worth 20 marks each.
Drawn from information systems, decision-making, budgeting, or performance measurement.
Requires a mix of narrative discussion and calculations.
Assessed using spreadsheets, word processing pages, or pre-formatted templates.

👉 Key takeaway: Section C carries the highest marks but is often the weakest area for candidates.

What is the pass mark and format of the exam?

Pass mark: 50%
Duration: 3 hours
Format: Computer-based exam
Formula sheet: Provided, but only includes selected formulas. Students are expected to know others.
Balance of content: A roughly equal split between written discussion and numerical work.

How should you manage your time in the exam?

Time management is essential to avoid rushing through Section C. A recommended breakdown is:

Section A (54 minutes): Around 10 questions every 30 minutes. Flag difficult ones and return later.
Section B (54 minutes): Spend 15–18 minutes per scenario. Do not get stuck on one task.
Section C (72 minutes): Allocate about 36 minutes per question. Spend time planning before writing.

👉 Always keep an eye on the clock. Many students run out of time in Section C.

How can you approach objective test questions (Sections A and B)?

Objective test questions look simple but are designed with distractors (incorrect but tempting answers). To improve your accuracy:

Read carefully: Watch out for words like “not,” “incorrect,” or “except.”
Follow instructions: If the question asks for “two answers,” select only two.
Eliminate wrong options: Narrow choices to improve your chances.
Compare similar answers: If two are almost the same, one is often correct while the other contains a trap.
Use backward solving: Test options against the question if direct solving is difficult.
Flag and return: If stuck, move on and revisit flagged questions later.
Never leave blank answers: A guess still gives you a chance of marks.

Why is Section C the most difficult part of the exam?

Section C is worth 40% of the exam and requires:

Structured written responses: Explaining and justifying answers in clear, professional language.
Calculations with workings: Markers give credit for correct workings even if the final number is wrong.
Application of theory: Linking answers to real-world scenarios.

Most students struggle with the narrative parts of Section C. For example, they may calculate variances correctly but fail to explain what the results mean for business performance.

👉 To succeed, practice writing concise, structured explanations alongside your calculations.

What are the best tips for tackling Section C?

Read the requirement first: Know exactly what is asked before diving into the case.
Plan before writing: Outline key points to avoid missing marks.
Use templates effectively: Fill gaps logically and clearly.
Show your workings: Even if your final number is wrong, partial marks are available.
Balance narrative and numbers: Avoid focusing only on calculations.

Final takeaway

The ACCA PM exam is tough not because of complex mathematics but because of the variety of skills required. You must:

Handle both numbers and written discussion.
Manage time carefully across three sections.
Avoid traps in objective test questions.
Focus on improving narrative answers in Section C.

With structured practice and attention to exam technique, you can pass this exam with confidence.

Premium

Get the real feel of the ACCA PM Exam.
Start Practicing Today!

Experience the real CIMA exam feel with our practice materials. Get familiar with the format, sharpen your skills, and boost your confidence. Start practicing today!