ACCA F8 Key to success

Nature of the ACCA F8 paper

ACCA F8 Paper – Audit and Assurance – is primarily concerned with the purpose, process and outcomes of auditing. There is some follow-on from paper F1, but all matters are covered again in F8.

Structure of the ACCA F8 paper

Question 1 – 30% (primarily scenario based)
Question 2 – 10% (factual)
Questions 3 – 5 20% (primarily scenario based)

Emphasis of the ACCA F8 exam

The syllabus and study guide take you through the purpose of audits, ethical considerations, how audits are performed and the reports that are issued after the audit has been completed. Question 2 requires only factual information but all of the other four questions contain practical scenarios that have to be addressed in addition to relatively small factual requirements. At least 50% of marks in the exam are for application: identifying audit risks, suggesting audit tests, appraising internal control, suggesting the effect of audit findings on audit reports and so on.


How to pass ACCA F8 exam

Use the OpenTuition ACCA F8  lectures along with the F8 Course Notes and worked questions (revision lectures). Make sure you know auditing theory and, very importantly, understand how it is applied to the scenarios in the worked questions. You do not have to memorise the numbers of International Standards on Auditing.

When you are confident of a topic then practise as many past exam questions as you can. Remember, although Question 1 sets out quite a large and amount of information, you have 15 minutes reading time at the start of the exam. You should use that time to become thoroughly familiar with Question 1.

Download F8 Exam technique articles

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See also:

F8 Forum Support - post your questions to get help from other students

Ask the Tutor ACCA F8 Exams

ACCA Paper F8 – past exams analysis

Paper F8 INT/UK/IRL Syllabus
Examinable documents INT & UK
Examinability of the Clarity Auditing Standards
F8 Past exam papers INT
F8 Past exam papers UK
Examiners’ reports

F8 Examiner’s approach interview
F8 Examiner’s approach article
F8 Examiner’s analysis interview
Technical articles
F8 Pass rates


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