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Financial Accounting and Reporting: IFRS

Partner in Learning resources for the IFRS version of this exam.

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Electronic question bank and mock exam guidance notes for the Financial Accounting and Reporting: IFRS module.
Partner in Learning exam resources

Below are exclusive resources for our Partners in Learning. Your students don’t have access to these.

New alternative financial reporting modules

A new alternative financial reporting module for the Professional Level Financial Accounting and Reporting module is now available which means students can select a UK GAAP or an IFRS version for each of these exams. Employers will guide their students on which alternative module to take based on the reporting framework most relevant to the workplace.

As part of the ACA qualification, students will only need to sit and pass one version of the Financial Accounting and Reporting module. If they are studying the ACA independently, students should consider their future ambitions when selecting which module to sit.

The Financial Accounting and Reporting: UK GAAP exam will be available at each Professional Level exam sitting.

Exam papers

Detailed marks plan

These mark plans go into further detail than the student mark plans available on the student exam resources page. They include additional information such as mark allocation.

Electronic question bank

These are extra questions that are not included in the published question banks. They are provided in a Word document so you can create progress tests or mock exams. They are not exam-standard. Please refer to either the published question bank or mock exams below for exam-standard questions.

Mock exams

Online access to mock exams for students

As their tutor, you remain in charge of when students sit which mock exams. However, we hope distributing the online access information will be a more efficient process for you and your students.

To allow students to access mock exams in the online practice software, students should use the same link they use to access questions from the question banks. Their username is the letter M + ICAEW student number ie M1234567. There is a unique password allocated to each mock exam which we ask you to distribute to your students as and when you wish. Please see below for these passwords:

  • Crocus: 95492
  • Daisy: 41780 *changed as of 27 Feb 2024
  • Lotus: 31583
  • Orchid: 64895
  • Rose: 71565
  • Tulip: 64861

Access the PDFs, including the mark schemes, below:

2024:

Errata:

2025

Key resources

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Student exam resources

See what your students have access to. Click below to access the Financial Accounting and Reporting: IFRS exam resources page to download the syllabus, study guide, errata, sample papers, sample e-assessments and Vital articles.

Access student resources