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Financial Accounting and Reporting: IFRS Standards

Exam resources to help you prepare for your exam.

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. 

You can choose between a UK GAAP and an IFRS version of the Financial Accounting and Reporting exam. How you decide which alternative module to take should be based on which reporting framework is most relevant to your workplace and your employer will help to guide you on this.