ACCA Past Exams: Questions and Answers

Links to ALL ACCA Past Exams


(ACCA does not publish past F1, F2 and F3 exams – to practice you need to buy Revision Kit for these exams)

F1 Accountant in Business Pilot Paper

See also F1 Revision Mock exam | ACCA F1 – CBE Demonstration

F2 Management Accounting Pilot Paper

See also F2 Mock exam |  ACCA F2 – CBE Demonstration

F3 Financial Accounting Pilot Paper

See also F3 Mock exam  | ACCA F3 – CBE Demonstration

F4 Corporate and Business Law Q&A

See also F4 GLO objective test exam (Section A) | F4 ENG objective test exam (Section A)

F5 Performance Management Q&A

See also  F5 CBE mock exam 

F6 Taxation (These exams are out of date, you need to get Updated Revision kit)

F7 Financial Reporting Q &A

See also F7 objective test exam (Section A) |  F7 revision kit live ]

F8 Audit and Assurance Q&A

See also: F8 objective test exam (Section A)

F9 Financial Management Q&A

See also  F9 objective test exam (Section A)



P1 Governance, Risk & Ethics

P2 Corporate Reporting (CR)International variant | UK variant

P3 Business Analysis (BA) [See also  P3 revision lectures solving past ACCA questions ]

P4 Advanced Financial Management (AFM)

P5 Advanced Performance Management (APM)  [See also P5 revision lectures based on ACCA questions]

P6 Advanced Taxation  (These exams are out of date,  you need to get updated Revision kit)

P7 Advanced Audit and Assurance (AAA) International variant | UK variant

See also:

Free ACCA Lectures | Free ACCA Course notes |ACCA Exams Dates

How to pass exams | The Most Common Mistakes in the Exam Hall


  1. avatar says

    hey…. guy’s.. need a little bit help.. .. that’s f3.. am stuck on consolidation.. ok here is my Q.. when calculating goodwill, if land carrying value is 27,000 and but land fairvalue is 50,000. what should i take to calculate goodwill?

    • Profile photo of John Moffat says

      In future you should ask questions like this in the relevant paper forum – not as a comment on past exams.

      You effectively calculate the goodwill on the fair value of the land. However, the way you do it is to calculate goodwill in the normal way (as per the free lecture) and then make the fair value adjustment – reduce goodwill by 23,000 and increase land by 23,000.

      This is covered in the free lectures on consolidations.

      • avatar says

        10x, man.. yah, next time I’ll ask Q in the paper forum. actually am new to, later i found that Q should ask in forum.. anyway it was big help,,

  2. avatar says

    Dear Open Tuition people,
    It was great idea to put the Candidate Answer Booklet in your website. This will be of great help to students. This is not available anywhere else. It would have been ideal if ACCA sents this to students along with Exam Entry Docket. The first time I went to exam hall I had lots of difficulty in filling up this form.
    Thanks a million for all the efforts you are putting
    Warm regards

    • Profile photo of John Moffat says

      I am not sure what you mean by guidelines, and you have not said which ACCA exams you will be taking.

      As a start, I suggest that you read this page:

      Appreciate that they are hard exams and the only way to pass is by spending time studying and practicing questions.
      You must start studying now, and plan you time so that you are able to study several hours every week. Use our free Lectures and the free Course Notes that go with them. Also, you must purchase Revision/Exam Kits from one of the ACCA approved publishers – these contain lots of exam standard questions to practice on.

  3. avatar says

    Hi John ,
    I am studying P9 for december 2014 exams and i find your notes very helpful and easy to understand.But my challenge is when you give examples why dont you show workings and the answers to those examples?

    • Profile photo of John Moffat says

      I go through the examples in the free lectures on here that go with the Course Notes (because they are lecture notes).

      Also, if you look at the contents page of the Course Notes you will see that the answers to the examples are printed at the back.

    • Profile photo of John Moffat says

      If you click on the link on this page which says ‘P1 Professional Accountant (PA)’ then it will take you to the page on the ACCA website where you can download past exam questions and answers.

      (However, there are only a limited number of past exams listed – better would be to buy a Revision/Exam Kit from one of the approved publishers. They have the past exam questions and also many more exam-standard questions to practice on.)

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