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FM: Financial Management

FM (Financial Management) covers the financial management function, working capital management, investment appraisal techniques (NPV, IRR, payback), sources of business finance, business valuations, and risk management including hedging. FM is a 3-hour session-based exam with both MCQs and constructed response questions, available in March, June, September, and December.

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8 topics

Frequently asked questions

3 questions
What topics are covered in ACCA FM?

FM covers eight areas: the financial management function, financial management environment, working capital management, investment appraisal, business finance, business valuations, risk management, and employability and technology skills.

How is the FM exam structured?

FM is a 3-hour session-based exam containing a mix of MCQs and constructed response questions. The MCQ section tests numerical and conceptual knowledge across all syllabus areas. You need 50% to pass.

Is FM calculation-heavy?

Yes, FM involves significant calculations, particularly for investment appraisal (NPV, IRR), cost of capital (WACC), and working capital management. Regular MCQ practice is essential for building speed and accuracy with financial management calculations.