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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.

Note for Financial Accounting and Reporting: UK GAAP students

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.

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