Why have ACCA made all the papers at Fundamentals level contain compulsory questions only?
Allowing any degree of choice at the Fundamentals level might have encouraged some students to avoid learning certain aspects of each syllabus, on the grounds that they could avoid answering a question on this topic in any given paper. ACCA’s view is that all the subject areas within the nine subjects are ‘fundamental’ to the work of an accountant. Therefore, offering no choice at the Fundamentals level will encourage students to study more broadly to gain a more rounded knowledge and understanding of all subject areas within each syllabus.
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- Why have ACCA made all the papers at Fundamentals level contain compulsory questions only?