Skip to content
ACCA · Strategic Professional · Option

APM Advanced Performance Management

Designing and judging performance management systems: strategic planning and control, information and data, performance measures, and spotting corporate failure.
APM
Format
Session computer-based exam
Duration
3h 15m
Pass mark
50%
Total marks
100
Sessions
March, June, September, December
Syllabus
2026/27

Checked against ACCA's own pages on 22 October 2026. HPS re-checks before each session.

Exam structure

100 marks

  1. Section A50

    One compulsory case study drawing mainly on syllabus sections A and B, written as an adviser to senior management (e.g. a board report); 40 technical + 10 professional skills marks.

  2. Section B50

    Two compulsory scenario questions of 25 marks each: one from syllabus section C and one from section D (20 technical + 5 professional skills marks each).

Restructured for 2026/27 into six new areas, A to F. Materials written for 2025/26 use different area letters. Builds on PM.

VerifiedRecorded from the official pages on 22 October 2026Source 1 Source 2 Source 3
Syllabus navigator
Use the arrow keys or select an area. Areas and sub-areas follow the ACCA 2026/27 syllabus. Weightings appear only where the examining body publishes them.

Syllabus area A

Strategic management and value creation

5 sub-areas, as the syllabus lists them. HPS lessons and questions are tagged to these codes, so your Knowledge DNA and revision plan point at the exact sub-area you got wrong.

  • A1Strategic management accounting
  • A2Performance hierarchy
  • A3Financial performance measurement
  • A4Non-financial performance measurement
  • A5Sustainability
Courses
Tell HPS you are interested and the programme office will let you know when the next course is confirmed.
Practise free
  • Free APM practice is being preparedHPS lecturers are writing exam-style questions for this paper. They appear here, free and without an account, once they are reviewed.

Next sessions

  • December 20267 Dec 2026 to 11 Dec 2026Verified
Resources
  • Resources for this paper are being prepared. The library grows every week.
Open the resource library