Financial Accounting and Reporting: IFRS Standards
The Financial Accounting and Reporting: IFRS Standards exam is three hours long and consists of four written test questions. The exam will include questions on preparation of single entity statements, preparation of consolidated financial and explanation of the application of IFRS to specified scenarios. The exam is available in March, June, September and December and you have a maximum of four attempts at this exam.
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Exam guidance
We are here to support you throughout your ACA journey to ensure you have everything you need for your upcoming exam, from exam resources to free and confidential wellbeing support from CABA. Ensure you are fully prepared by reading our exam guidance prior to your exam.
Exam preparation
Syllabus
The syllabus presents the learning outcomes for each exam and should be read with the relevant technical knowledge grids and, where applicable, the skills development grids.
Practice software
It's important that you get to know the exam software and its various functions before you take an exam. To help, we have created an online only practice exam software.
Visit icaew.com/examsoftware to access the question banks and mocks in the practice exam software.
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Errata sheet
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Syllabus
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Exams and marks plans
Use past exams in addition to the blank practice software where you can practise answering questions. The marks plans will help you check your answers.
Some past exams are used within our learning materials, they are updated to be in line with the examinable syllabus. The majority will appear in the published question banks, and some may be used in mock exams.
Plan your study
Use the planner to plan ahead and keep organised throughout the year. Schedule in all the key dates and deadlines for your exams and record the days you plan to study.
Exam study support
