ACCA Financial Reporting (FR)
Exam format: 3 hours, computer-based. Section A: 15 objective test questions. Section B: 3 cases of 5 questions. Section C: 2 constructed-response questions. Pass mark 50%.
Sections A and B are available now. Section C will be added later.
Planned size200 questions · 5 mocks
Available now200 questions
Syllabus areas4
Question bank
| Area | Foundation | Intermediate | Advanced |
|---|---|---|---|
| AThe conceptual and regulatory framework for financial reporting | 8 | 10 | 4 |
| BAccounting for transactions in financial statements | 24 | 50 | 28 |
| CAnalysing and interpreting the financial statements of single entities and groups | 9 | 17 | 10 |
| DPreparation of financial statements | 9 | 19 | 12 |
Mock exams
Full mock exams in the real format and timing. The first mock of each programme is free once you register.
Go to mock exams (5 mocks)FR Section C: Scenario questions
20-mark questions in the FR Section C format: preparing statements and analysis. Calculations are marked automatically; you mark written answers yourself against a model answer and marking points.
Open scenario questions (4)