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ACCA Business and Technology (BT) 2026 past questions and answers

This 2026 ACCA Business and Technology (BT) set has 20 practice questions. Try these 5 free sample questions, tap a question to reveal the answer and explanation. Then practise the whole 2026 set with instant marking.

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Sample ACCA Business and Technology (BT) 2026 questions

1. A manufacturer has separate product lines for medical equipment and laboratory supplies. Managers complain that decisions made by the central functional departments take too long and do not reflect product-specific customer needs. Which structural change would best address this problem?
  1. Create additional layers in the existing functional hierarchy
  2. Organise around product divisions, each with responsibility for its product line
  3. Transfer all operating decisions to the board of directors
  4. Replace the departments with an informal network without defined responsibilities

Answer: B. Organise around product divisions, each with responsibility for its product line

Product divisions bring relevant functions together around each product line, supporting faster decisions and clearer accountability for product performance. Adding hierarchy would usually increase the delay rather than address it.

2. At a retailer, executives propose entering a new market with uncertain regulatory and reputational risks. Which action is most consistent with the board's governance role?
  1. Allow the proposal to proceed without review because operational decisions belong to executives
  2. Take over the daily management of the new market
  3. Challenge the proposal, consider risk and stakeholder impacts, and monitor the executives' implementation
  4. Ask the external auditor to decide whether the market entry should occur

Answer: C. Challenge the proposal, consider risk and stakeholder impacts, and monitor the executives' implementation

The board provides strategic oversight, challenges management, and monitors risk and performance while executives manage operations. Delegating the decision to the auditor would confuse assurance with governance responsibility.

3. A wholesaler's cashier receives customer payments and records them in the cash book. The finance manager wants a monthly bank reconciliation that is an effective independent check. Who should prepare it?
  1. The cashier, using the bank statement
  2. The cashier's assistant, after asking the cashier to confirm all differences
  3. The sales manager, using the cash book prepared by the cashier
  4. A finance employee who does not receive or record cash and who investigates reconciling items

Answer: D. A finance employee who does not receive or record cash and who investigates reconciling items

An employee independent of cash handling and recording can compare the bank statement with the records and investigate differences. Having the cashier reconcile their own work weakens the independent check.

4. A newly hired warehouse assistant has never used the inventory system and must follow a safety-critical procedure. Which approach should the supervisor use initially?
  1. Give clear instructions, demonstrate the procedure, and closely monitor the first attempts
  2. Delegate the task completely and review results at the end of the month
  3. Ask the assistant to agree the procedure with experienced colleagues without guidance
  4. Use a hands-off approach to encourage independence from the first day

Answer: A. Give clear instructions, demonstrate the procedure, and closely monitor the first attempts

A new employee doing a safety-critical task needs clear direction, demonstration, and close supervision until competent. Immediate full delegation assumes a level of skill and readiness the scenario says the employee lacks.

5. A design firm learns that an employee entered their password into a convincing fake sign-in page. The firm wants to reduce the chance that a stolen password alone will give an attacker access to its cloud files. Which control is most directly relevant?
  1. Schedule a weekly printer maintenance check
  2. Require multi-factor authentication for cloud accounts
  3. Increase the storage capacity of the file server
  4. Provide employees with larger monitors

Answer: B. Require multi-factor authentication for cloud accounts

Multi-factor authentication requires another proof of identity in addition to the password, reducing the usefulness of a stolen password by itself. The other measures do not authenticate users.

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