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.
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.
- Financial Accounting and Reporting: UK GAAP electronic question bank 2024
- Financial Accounting and Reporting: UK GAAP electronic question bank 2025
Mark plans
2024
- Financial Accounting and Reporting UK GAAP September 2024 mark plan
- Financial Accounting and Reporting UK GAAP June 2024 mark plan
- Financial Accounting and Reporting UK GAAP March 2024 mark plan
2023
- Financial Accounting and Reporting UK GAAP December 2023 mark plan
- Financial Accounting and Reporting UK GAAP September 2023 mark plan
- Financial Accounting and Reporting UK GAAP June 2023 mark plan
- Financial Accounting and Reporting UK GAAP March 2023 mark plan
2022
- Financial Accounting and Reporting UK GAAP December 2022 mark plan
- Financial Accounting and Reporting UK GAAP September 2022 mark plan
- Financial Accounting and Reporting UK GAAP June 2022 mark plan
- Financial Accounting and Reporting UK GAAP March 2022 mark plan
2021
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: 39232
- Daisy: 39073
- Lotus: 97472
- Orchid: 14954
2024:
2025:
Key resources
Contact us
Qayam Abdul
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Student exam resources
See what your students have access to. Click below to access the Financial Accounting and Reporting: UK GAAP exam resources page to download the syllabus, study guide, errata, sample papers, sample e-assessments and Vital articles.
Access student resources