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 Specimen Exam Paper

F1 (Full Exam) Questions) | F1 (Full Exam) Answers
F1 (Extra MTQs) Questions | F1 (Extra MTQs) Answers

See also F1 Revision Mock exam 


F2 Management Accounting Specimen Exam Paper

F2-Management Accounting (Full Exam) | F2 (Full Exam) Answers
F2-Management Accounting (Extra MTQs) | F2 (Extra MTQs) Answers

See also F2 Mock exam 

F3 Financial Accounting Specimen Exam Paper

F3-Financial Accounting (Full Exam) | F3 (Full Exam) Answers
F3-Financial Accounting (Extra MTQs) | F3 (Extra MTQs) Answers

See also F3 Mock exam 

F4 Specimen Exam Paper (ENG & GLO)

Paper F4 Past Exams ENG (Q&A) | Paper F4 Past Exams GLO (Q&A)

See also F4 GLO free practice test (Section A) | F4 ENG free practice test (Section A)

F5 Specimen ExamF5 Past Exams

See also  F5 CBE mock exam | F5 Revision Kit Live

F6 Specimen Exam | F6 past exam papers

(These exams are out of date, you need to get Updated Revision kit)

F7 Specimen Exam | F7 Past exam papers

See also F7 objective test exam (Section A) |  F7 Revision Kit live

F8 Specimen Exam | F8 Past exam papers

See also: F8 Mock exam | F8 Practice QuestionsF8 Revision kit live

F9 Specimen Exam | F9 Past exam papers

See also  F9 practice test (Section A)  | F9 Revision kit live


P1 specimen exams | P1 Past exam papers

see also: ACCA P1 lectures


P2 Corporate Reporting

P2 International variant questions |  P2 UK variant questions

P2 UK Specimen Exam


P3 Specimen exam | P3 Past exam papers

See also  P3 revision lectures solving past ACCA questions ]


P4 Specimen ExamP4 past exam papers

See also P4 Revision lectires based on Past Questions


P5 Specimen ExamP5 Past Exam Papers

[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(These exams are out of date,  you need to get updated Revision kit)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 Past  exam papers:  International variant | UK variant

See also:

Free ACCA Lectures | Free ACCA  notes |ACCA Exams Dates

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


  1. Profile photo of Rustam says

    Multiple task question F3. Question 1. Statement of cash flow. After calculating the net cash movement they’re showing cash b/f and c/f. Where they taking this from I can’t see!

    • Profile photo of John Moffat says

      I have absolutely no idea which question you are asking about!
      There are links to lots of exams each with lots of questions on this page.

      (If it is one of the ACCA specimen exams then I think you can be assured that the examiners answer is correct!)

    • Profile photo of John Moffat says

      You can – on the same page as the download page.
      However there is absolutely no point in reading the notes on their own – they are Lecture Notes to be used with the free lectures. In the lectures we explain and expand on the notes – the note alone are not enough.

  2. avatar says

    Sir, in the previous website, there are a lot of past exam papers.
    But, why now in the new website, ACCA omit the past exam papers for the year 2007, 2008, 2009 ???

    • Profile photo of John Moffat says

      I have no idea why (we do not work for the ACCA!) but they do this every year or two – remove older ones.

      However, they are still on the website (but sort of hidden) – if you search with Google with the question name. you should be able to find them.
      Also, of course, I assume that you have a Revision Kit from one of the ACCA approved publishers. If so, they will have included the best questions from earlier exams in the books.

  3. 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,,

  4. 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.

  5. 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.)

    • Profile photo of John Moffat says

      Usually we do bring back the working capital at the end of the project on the assumption that we no longer need to finance extra inventory, receivables etc..

      However in this question it says that at the end of the 4 years, the machine will be replaced. So we will carry on producing and the working capital will still be needed.

      Having said this, the examiner said that you would not lose marks if you assumed that the working capital was recovered at the end of the 4 years (even though the NPV would be different).

    • Profile photo of John Moffat says

      Assuming that you have studied our notes and watched all our lectures, then you need to practice and practice.

      You must have Revision / Exam Kits from one of the approved publishers and you must keep practicing questions. That is they only way to pass.

  6. avatar says

    wonderful good people! l really felt the zeal of starting studying because all I need to pass is available. Thank you so much for spending your precious time compiling material to make a rejected stone become the corner stone. Stay blessed!

    • Profile photo of John Moffat says

      The ACCA will not remark the paper. All they will do is check that the marks have been recorded properly.
      However because you got 49, your paper will already have been checked several times (they always look again at papers with marks close to the passmark before the mark is finalised).

  7. avatar says

    I need assistance
    i would like to know in the past paper for DEC 2010 number 4 ABC, how come when computing machine running costs, the machines hours per unit as given in the question ( 0.5 (A), 0.7 (B) &0.9 (C)) are not the ones that were used? The examiner used the total totals for each unit under the part for ABC costing. Thanks

Leave a Reply