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

Part A – 20% (12 multiple choice questions: four questions for 1 mark each, eight for 2 marks each)
Part B – 80% (six compulsory questions: four questions for 10 marks each, two questions for 20 marks each

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. Part B is primarily scenario based where you have to apply knowledge to given situations.

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.

Download F8 Exam technique articles

To download please login (registration is free)

To download please login (registration is free)

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


  1. Profile photo of Sayem says

    Sir, I downloaded F8 Course note from OT on 1st August & today is 18th August. In this 18 days I read F8 Course notes 3 times and watched video lectures once and every chapters seems me interesting. But most of the students told me that F8 is not easy to pass. So I am now seeking your advice to pass this paper 1st time. By the way, I want to know the name of F8 lecturer Sir. Thank you.

    • avatar says

      Never try to use 2012 materials due to changes in the exam pattern, like multi-choice questions which are not available in the old materials.
      Although, basic audit syllabus is still the same rather use up-to-date materials as advised by ACCA tuition providers/examiners

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