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Financial Accounting and Reporting: IFRS Standards

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Here are some resources you will find useful if you are studying for the Financial Accounting and Reporting: IFRS Standards exam.

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 overview

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.

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.

Errata sheet

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.

Student Insights

Exam support videos

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.

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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

Introduction to the Financial Accounting and Reporting: IFRS exam In this guide we will introduce you to the Financial Accounting and Reporting: IFRS exam. We will cover what the Financial Accounting and Reporting: IFRS exam is, what to expect when sitting the exam, what to look out for and how to prepare for the exam.
Retaking the Financial Accounting and Reporting: IFRS exam In this guide we will cover how to prepare to retake the Financial Accounting and Reporting: IFRS exam, including reviewing what went wrong and how to prepare your retake.
Tips for success   In this guide we introduce some tips for success to help you master the Financial Accounting and Reporting: IFRS exam.
Library & Information Service We offer a range of services and resources to support chartered accountants in all aspects of their work. The Library is located at Chartered Accountants' Hall, but you don't need to visit in person to get the most from the service – we offer many resources online and are ready to answer your questions wherever you are.
caba It can be tough juggling your studies with work, planning for the future and finding time to unwind. That's where caba can help. caba is the occupational charity helping the ICAEW community thrive through everyday situations to exceptional life-changing circumstances.
Transitional arrangements

We are currently refreshing our qualifications. Please make sure you refer to the transitional arrangements so that you can plan your studies effectively.

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