ACCA F4 Technical Articles LW. All Variants

Published October 17, 2022 Updated June 22, 2026 by Eduyush Team

ACCA LW (F4) technical articles — sorted by variant, with exam tips

ACCA Corporate and Business Law (LW/F4) is examined in seven national variants — Global (GLO), English (ENG), Irish (IRL), Lesotho (LSO), Malaysian (MYS), Singapore (SGP) and South African (ZAF). ACCA publishes technical articles for all of them in one combined list, which means most students wade through articles that aren't even on their syllabus.

This page fixes that: every official ACCA LW technical article, sorted by the variant it applies to, each with an Eduyush insight on how it's tested. Most international students — including across India, the UAE and Mauritius — sit LW-GLO; some take LW-ENG. So we lead with those two and tuck the country-specific variants into expandable sections below.

100marks total

50%pass mark

~80–85%recent pass rate

On-demandENG & GLO CBE

Which variant are you sitting? If you registered without choosing a national jurisdiction, you're on LW-GLO — the default for most students worldwide and the standard choice across Eduyush's India, UAE and Mauritius markets. Pick LW-ENG only if you specifically want English common law (more case law, deeper contract/tort). The IRL, LSO, MYS, SGP and ZAF variants apply only if you registered for that country's law. See how LW's pass rate compares across all papers →

How LW-ENG & LW-GLO are examined: a 2-hour, on-demand computer-based exam (sit any time of year). Section A is worth 70 marks — a mix of 1-mark and 2-mark objective-test questions across the whole syllabus; Section B is worth 30 marks — five 6-mark multi-task questions on application scenarios. Pass mark 50%. Source: ACCA's examiner's approach to LW-ENG and GLO.

For most Eduyush studentsArticles for LW-GLO and LW-ENG

These apply to both the Global and English variants — the core reading list for the majority of students. Company law is the largest part of the LW syllabus, so the Companies Act articles below carry the most exam weight.

Companies Act 2006 – part 1ENGGLO

ACCA: the aspects of the Companies Act 2006 that LW-ENG and LW-GLO candidates must understand.

⚖️Eduyush insight: Company law is the single biggest scoring area in LW. Parts 1 and 2 together are the highest-yield reading on this page — start here and make sure formation, constitution and directors' duties are airtight.

Companies Act 2006 – part 2ENGGLO

ACCA: the second article, focusing on the Act's provisions on articles of association.

⚖️Eduyush insight: Read straight after part 1. The articles-of-association detail is exactly the kind of precise rule that OT questions reward — know what the model articles cover and how they can be amended.

Company Directors Disqualification Act 1986ENGGLO

ACCA: how the law prevents unsuitable individuals from acting as company directors.

⚖️Eduyush insight: Watch the disqualification periods and grounds — the maximum periods are classic 1-mark recall questions. Pair this with the directors' duties material from the Companies Act articles.

The Supreme CourtENGGLO

ACCA: the Supreme Court replaced the House of Lords as the highest court in the English legal system from 1 October 2009.

⚖️Eduyush insight: Court hierarchy and the doctrine of precedent are guaranteed early-syllabus marks. Know which courts bind which — a quick win you shouldn't drop.

Bribery Act 2010ENGGLO

ACCA: the accountant's role in reviewing bribery risk and implementing adequate procedures.

⚖️Eduyush insight: The four offences and the "adequate procedures" defence are reliable OT territory. This sits in the criminal-law area alongside money laundering — learn them as a set.

The Money Laundering Regulations 2017ENGGLO

ACCA: the changes introduced by the Money Laundering Regulations 2017.

⚖️Eduyush insight: Money laundering is a high-frequency topic — the three principal offences and the customer due-diligence requirements come up repeatedly. Precise definitions beat vague understanding here.

Criminal Finances Act 2017ENGGLO

ACCA: the new offence of corporate failure to prevent the facilitation of tax evasion in relation to UK taxes.

⚖️Eduyush insight: Newer legislation that examiners like precisely because it's newer. Know the "failure to prevent" structure — it mirrors the Bribery Act's logic, so learning them together saves time.

Global variant onlyExtra article for LW-GLO

International Commercial Terms (Incoterms)GLO

ACCA: Incoterms, the standard terms often found in international trade contracts.

🌐Eduyush insight: GLO-specific and easy to overlook because ENG students never see it. International sale of goods is a GLO syllabus area — know the common Incoterms and who bears risk and cost at each stage.

English variant onlyExtra articles for LW-ENG

LW-ENG goes deeper into English common law, so contract and tort carry their own dedicated articles.

Key aspects of the law of contract and the tort of negligenceENG

ACCA: sets out the relationship between parties, nature of the obligation, causation, remoteness and the measure of damages — and the key similarities and differences between the two areas.

📘Eduyush insight: Contract and negligence appear in separate questions in LW-ENG, and the examiner wrote this specifically because candidates confuse the two. Read it to lock down which rules belong to which — that distinction alone protects several marks.

The tort of negligenceENGIRL

ACCA: the elements a claimant must prove for a defendant to be found negligent.

📘Eduyush insight: Duty of care, breach, causation, remoteness — learn the four elements as a checklist and apply them in order in the Section B scenarios. Also relevant if you're on the Irish (IRL) variant.

Country-specific lawNational variants — expand only the one you're sitting

If you registered for a national jurisdiction, open your variant below for its dedicated ACCA articles. Most Eduyush students can skip this entire section.

The duty to consider the interests of creditors
Winding up (Insolvency, Restructuring and Dissolution Act 2018)
Changes in Singapore company law
Elements of corruption in Singapore (Prevention of Corruption Act)
Restraint of trade in Singapore
Spandeck v DSTA (negligence)
Understanding corporate capacity (ultra vires)
Unfair preference by companies

Eduyush insight: SGP is the most article-heavy variant. Winding up, corporate capacity and unfair preference map onto its insolvency and company-law areas — prioritise those over the case-specific reads.

The South African social and ethics committee (Companies Act 2008)
Business rescue proceedings — overview
Business rescue proceedings in South Africa (with recent cases)

Eduyush insight: Business rescue is the headline ZAF topic — read both articles together, as one gives the framework and the other the case law. The social and ethics committee links to syllabus area F on company administration.

Malaysian Companies Act 2016: an overview
Amendments to the Companies Act 2016 (Amendment Act 2024)
Amendments to the Employment Act 1955 (Amendment Act 2022, examinable from June 2024)

Eduyush insight: Start with the CA 2016 overview, then layer the amendment articles on top — examiners test the latest position, so the amendments are where the marks move.

Formation of companies under the Companies Act 2011
Promoters (role, duties and remedies — study guide D4a)

Eduyush insight: Both map directly to named study-guide outcomes, so treat them as required rather than optional reading for the LSO variant.

ACCA doesn't list IRL-only technical articles, but The tort of negligence is flagged as relevant to both LW-ENG and LW-IRL — use it alongside your Irish study materials for the negligence elements.

Learn LW on video — BPP online course

Official BPP Enhanced Classroom (ECR) recorded lectures for the Applied Skills papers, including LW, with CBE practice. Authorised reseller pricing.

View BPP Skills courses →

Study from the books — BPP LW

Official BPP study text and exam kit for the Applied Skills papers (LW-GLO and LW-ENG), with the question bank that builds OT recall.

Shop BPP Skills books →

Before exam dayExam technique for LW

Examiner's approach to LW-ENG and GLO

ACCA: the content and approach behind the exam structure for LW-ENG and GLO.

💡Eduyush insight: Read this first of all — it confirms the 70/30 Section A/B split and that ENG and GLO are on-demand, so you can sit the moment your mocks are consistently above ~70%.

Guide to using the examiner's reports (first sitting) PDF

ACCA: how to use examiner's reports in your revision if you're taking LW for the first time.

💡Eduyush insight: Examiner's reports tell you exactly which rules candidates keep getting wrong — a shortcut to the traps before you fall into them.

Guide to reflection for retake students PDF

ACCA: a structured reflection process for students retaking LW-ENG.

💡Eduyush insight: If you've sat LW before, diagnose why before you re-study — for a recall paper, a near-miss usually means thin coverage of one syllabus area rather than weak technique.

Quick answersLW technical articles — FAQ

Most international students sit LW-GLO (Global), which is the default if you didn't register for a specific country's law — it's the standard choice across India, the UAE and Mauritius. Choose LW-ENG (English) only if you want English common law specifically, which goes deeper into case law and treats contract and tort in separate questions.

Only if you registered for that national variant. If you're on LW-GLO or LW-ENG, those articles aren't on your syllabus and you can safely skip them — which is why this page keeps them collapsed.

For GLO and ENG, the two Companies Act 2006 articles carry the most weight, because company law is the largest part of the syllabus. After those, the criminal-law set (bribery, money laundering, criminal finances) and the court/precedent material are reliable sources of objective-test marks.

LW-ENG and LW-GLO are 2-hour, on-demand computer-based exams. Section A is worth 70 marks (a mix of 1-mark and 2-mark objective-test questions); Section B is worth 30 marks (five 6-mark multi-task questions). The pass mark is 50%.

LW is one of the highest-passing ACCA papers, with recent pass rates around 80–85%. The catch is volume: it's a memory-heavy paper, so most failures come from incomplete syllabus coverage rather than difficulty. Consistent recall practice is what clears it.

Ready to turn reading into marks?

Study LW with official BPP lectures and CBE practice, or pair the BPP books with these technical articles for full syllabus coverage.

BPP LW online course BPP LW books

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ACCA F4 Technical Articles LW. All Variants

ACCA LW (F4) technical articles — sorted by variant, with exam tips