Business and Technology (AB)/FAB

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Course availability
On demand
Course price

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Estimated effort
50 hours of study in total

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Prepare for ACCA's ‘Accountant in Business (AB)/FAB' exam, part of the ACCA Diploma in Accounting and Business (RQF Level 4).

Course update

The ACCA exam Accountant in Business (AB) is changing its name to Business and Technology (BT) from September 2020. 

We’ve already updated our ACCA-X course name to reflect this change. The course is now called ‘Business and Technology’ but that’s the only difference – the syllabus, course and exam content remain the same. So students can continue to prepare for the exam using ACCA X.

About this course

Understand how businesses operate effectively, efficiently and ethically and the critical role finance professionals play in achieving this.

This course will help you understand business in the context of its environment, including economic, legal and regulatory influences on such aspects as governance, employment, health and safety, data protection and security. 

On completion of the course, you will understand:

  • the purpose and types of businesses and more about how the external environment impact them
  • business organisation structure, functions and the role of corporate governance
  • how accountancy and audit support effective financial management and communication
  • leadership and how people are developed within businesses
  • what makes for a high performing team
  • the vital role of professional ethics and professional values in all aspects of business.

Completion of this course will also prepare you for the ACCA exam ‘Accountant in Business (AB)/FAB’, one of three exams required to achieve the ACCA Diploma in Accounting and Business (RQF Level 4).

What you will learn

  • The purpose and types of businesses, and their interactions with stakeholders and the external environment
  • Business organisation structure, functions and the role of corporate governance
  • The function of accountancy and audit
  • The principles of authority, leadership and team management
  • Personal effectiveness as the basis for effective team and organisational behaviour
  • Upholding professional ethics and professional values in business.

Entry requirements

Take this course if you have a basic knowledge of business and finance, are starting out in finance, or if you work in finance but do not have a professional qualification.

If not, try one of our free courses first:


This course does not offer an edX certificate.

For learners who would like to progress to the ACCA Diploma in Accounting and Business (RQF Level 4), please register with ACCA as a student.

We recommend you study ACCA-X courses: Business and Technology; Management Accounting; and Financial Accounting before taking ACCA’s computer-based exams Accountant in Business (AB)/FAB, Management Accounting (MA)/FMA and Financial Accounting (FA)/FFA. You will also need to complete a free, online module called "Foundations in Professionalism".

Course Staff

  • Brian Coyle

    Brian Coyle

    Brian Coyle is a former director of BPP Holdings plc, where his responsibilities over time related mainly to the development of study texts for professional examinations and other learning materials development. He was subsequently the managing director of Foulks Lynch Ltd at the time that it produced the official question and answer revision kits for the ACCA. Brian assisted with the development of a new range of study materials at Financial Training (Kaplan) before leaving to head the materials production unit at International Financial Publications Ltd. For the past few years he has been a self-employed writer and editor of training materials and consultancy reports, and has been an examiner for the ICSA and the Institute of Financial Services (IFS). He has written materials for a wide range of professional examination subjects, for professional bodies in the UK and abroad – his subject areas include accounting and finance, corporate governance, banking and law.