Which is the best combination of ACCA Papers?

Many students have problems choosing which combination of ACCA exams to sit. We have conducted a survey, and over a 1,000 students participated.

Here are the results:

2 ACCA Papers – the best combination

2 ACCA papers best combination

2 ACCA papers

3 ACCA Papers – the best combination

3 ACCA Papers best combination


    • Profile photo of John Moffat says

      Yes you can. It is no problem as long as you are taking F5 at the same time as your first P’s.
      The only thing you cannot do is take (say) P2 and P3 on their own without taking F5 at the same time.

      Also, if the worst were to happen and you fail F5 but pass P2 and P3, then you keep the passes and just have to retake F5.

  1. avatar says

    Hi All,

    I need some advice before I enroll the classes from July :)
    Can you please advice me if I can take the P paper before I clear all of the F paper? Below is my planned combination, can you please give me some advice on it?

    Dec 2015 โ€“ F4 and F7
    Jun 2016 โ€“ F8 and P1
    Dec 2015 โ€“ F9 and P3

    ps: we do not have Sep sitting here and I cleared F1-3, F5 and F6


    • avatar says

      You have to clear F papers before you start Ps, or at least take remaining F papers together with the Ps, so you can either take F8 and F9 and then P1 and P3, or if you’re up to it you could take 3: F8, F9, P1

  2. avatar says

    Hi team ! I am a full time student. I have sat for the F7,F8,P1 at this June Session and all papers went well and hope for a pass in all papers. Can you recommend me the 3 papers for Dec 2015 session? Thnx in Adv.

    • Profile photo of MikeLittle says

      Those sound perfect. I don’t know anything about P4 but P2 with P7 sounds good from the P7 point of view because there’s a lot of IFRS in P7

      And P1 I suppose could go with anything

      Hope that helps

      • Profile photo of MikeLittle says

        I suggest that you mix them up! A bit of P2 followed by some P7, then back to P2 for a visit and then some more P7

        P2 is VERY heavy whereas P7 is a lot lighter (it’s words not accounting technique / knowledge) That accounting knowledge comes in when you start having to identify audit risk matters where a client has potentially wrongly accounted for transaction

  3. avatar says

    Hello all, my plan was to sit F6 on its own in September, however I feel my studying has went a lot quicker than expected and I am already at a level where I could pass this exam.
    Do you think I have enough time to study for another exam by September and if so, which one out of F7, F8 and F9 would you recommend? Thanks.

    • Profile photo of MikeLittle says

      Michael, that’s unanswerable! It depends on other demands on your time (work, family, sports, socialising ……)

      It also depends on your preference for numerate or non-numerate papers

      If you have a leaning towards numbers, then F7 could be done in 3 months

      If you prefer non-numerate papers, then F8 could be done (do you have any background in auditing?)

      I can’t comment of the applicability of F9

      Yes, you could prepare for a second paper – but there are a number of matters that need to be taken into consideration and only you has the information to do that

      Hope that helps

  4. avatar says

    Hi team ! I am a full time student. I have sat for the F7,F8,P1 at this June Session and all papers went well and hope for a pass in all papers. Give your valuable suggestions on the papers ( 3 papers ) that i should take for this Dec session.

    • avatar says

      Hi Nnithal
      I am glad your papers went well and i wish you all the best for the upcoming results
      I am sorry i am unable to give you any opinion for December session exams, however since you have sat for F8 and P1 during June session, i would like to have your advise in relation to these 2 papers and how they are related and how similar they are



      • avatar says

        Hi Imran,
        yes indeed, there are lot of similarities between F8 & P1. P1 mainly touches areas such Corporate Governance , Risk Management,Internal Control , Audit, Ethics in a broader view. Most of these areas will be covered in F8 so that there is no any further studies to F8 except few areas other than mentioned above. F8 and P1 both are theoretical/ narrative papers ; simply understand the concepts and apply to the given scenario where relevant. Practicing past papers give rise to your knowledge in both papers that is the key to pass in both papers. There is no doubt ,both F8 and P1 papers are good combination to be selected for you in this Dec 2015 session and go for both F8 and P1 at a time. Good luck with your results and future studies. Mohamed Nithal

  5. avatar says

    I hope you have been well
    I just completed my exams for F5 and F6. The exams went well, thanks to open Tuition. The only paper i am left with in the second stage is F8, the rest are done as i hope to pass F5 and F6.
    I am wondering which paper i should attempt in part 3 along with F8 as i intend to sit for 3 exams in December 2015
    I am part time employed between now and December 2015 but i will be doing a full time job next year, my nature of job is such
    As i can devote more time between now and December, which papers should i consider taking along with F8?
    P1 seems to link well with F8. Its my plan to complete the remaining 3 papers in June 2016 session next year

    Kind regards


    • avatar says

      Hi I recently completed P2 exam however I don’t expect to pass. I plan on doing P2 in December but doing tuition for P3 and writing P3 in March 2016. Where I live we don’t have additional sittings until March 2016 or I would have done the resit for P2 earlier.
      My question really is, is it a good idea to attend classes for P3 now and do exam March 2016 as I would basically start studying around January 2016 as most of my focus would be on P2 for the balance of the year.

      • avatar says

        Hi Sharlene
        I hope you have been well
        I am planning to sit for P2 in December sitting this year, could you please share your experience about this paper and where you may have gone wrong to the point you don’t expect to pass this exam, perhaps i could use your experience to better my self

        Kind regards


      • avatar says

        Hi Challenges

        I did not sufficiently study however I decided to still attempt the exam and hope for the best. My second mistake in the exam room was just skimming over the questions during the reading time allowed. My decision to not do question 4 was a grave error on my part, and question 1 too much time was spent on adjustments I was unable to complete. Part B of question 1 was doable but the time spent trying to figure out the adjustments and the other two option questions may have caused me to fail this exam but only time will tell.

        best regards


  6. avatar says

    Hello ACCA tutors

    I want to start writing my Level 2 papers, one every sitting starting from September 2015, whats the best sequence i can use that will give me the best chances for passing my every siiting?

  7. avatar says


    I was wondering if somebody could help me. I planning to start ACCA course shortly, but not really sure how it works and which papers should I start with. Also I just finished foundation degree in finance and management so wondering if I still have to do all papers or I could skip some of them.

    Thank you in advance.

    • avatar says

      Best thing to do is contact ACCA and see if you are exempt from sitting any papers due to prior qualifications. then you will have a better idea of what you have to do and where you have to start.

    • avatar says

      I would say it that it is very possible to pass all three exams, but wouldn’t it be better to spread the exams over the course of the available sittings? I’m not sure what your circumstances are but you could, if you were in the right market, potentially sit exams in September 2015, December 2015, March 2016 and June 2016 (depending on where you reside). Otherwise a general rule I use is that “you get out, what you put in” in regards to exams. If you study hard and use the resources available here and from ACCA approved training course providers you will be in a good position come exam day, if you don’t… Good luck with your journey.

    • Profile photo of latoyah says

      so why do three one time? check to see if you can sit exams in September and break them down. do one each sitting none of these papers are easy and as a working mom who self-study i know how challenging it can be. each requires a lot of practice and knowledge best to give one your all than attempt three and fail. unless of course you are a genius!

    • Profile photo of pheisara says

      I completely agree with Latoyah, am also a working mum, and I assure you it’s tasking. I wouldn’t want to dissuade you so I’d rather suggest that you register for an early entry with one paper, and if you feel like you can handle more, then opt in for another with standard entry. Cheers.

    • avatar says

      it has been done by many even with 4 subjects. it depends how disciplined you are and if you follow your schedule. social life only fridays and saturday night. otherwise forget it.

      • Profile photo of latoyah says

        Ive never done 4 papers did 3 once – but that was two resit and F9 passed all 3 but was drained afterwards.
        Its good to have a schedule and giving up your social life is a must when preparing for these exams especially when you have kids. but can i tell you that it all goes out the window when your child gets sick in the last weeks before exam or something comes up at work that have you working longer hours than before – studying have to take a back burner.

        So while i will encourage persons to do a schedule and study plan i am can only speak from experience that things happen (usually a week or two before exams) that’s out of your control so be realistic when planning, unless you have the support don’t take on more papers than you realistically can manage. ive seen too many persons resitting exams just because they took on more than they can handle.

  8. Profile photo of Raveen says

    Hi . Just started acca . I am exempted from f1 . thinking of doing f2-f3 in April. what would be the best choice for other two subjects, I was thinking f8 and f5 as my financial accounting isn’t the best. please give me some ideas.

  9. avatar says

    Hi People,

    I have my exam for F4 this Monday and hoping to pass. I wanted to know which modules would best to take next. I was planning on taking 1 module in June. I was thinking of either F8 as it wordier or F5 and it does not have the same amount of content in it as the other modules eg F6.

    What would people suggest? I was looking at the easiest possible module for June exam

    Thanks in advance


  10. Profile photo of pip says


    As there is an extra sitting in september, I was hoping to take two exams in June, one in september and one in december. I have to retake f6, but unsure which ones I should do alone and which is best coupled together.

    I am planning on sitting F6 – F9. Any thoughts/help would be appreciated. Thanks

    • Profile photo of latoyah says

      since F6 is a retake i would suggest you do it with F9 for June and do F7 sep and F8 dec.

      Johns lectures for F9 are wonderful and should help a lot with loads of revision. since F6 is a retake you can give a lot of focus to F9, the tax lectures for june exams arent usually fully uploaded until april which may work in favor since everything will be fresh in your mind.

      and remember to key to passing any ACCA exams is practicing as much pass papers as you can get your hands on and reading the technical articles.

      • Profile photo of pip says

        Thank you for your reply. I was wondering is F9 similar in terms of workload to f6? F5 and F6 were my first exams as I was exempt from the others. My F5 was book was ‘smaller’ so wanted to know if f6 onwards are they all similar in workload. Hope that makes sense! Just thought if there are any exams with more content I could do it when I am only taking one exam.

        thank you for your advice!

      • Profile photo of latoyah says

        the other two are bigger and best done on there own.

        F9 requires you to master – NPV, WACC, CAPM and working capital management mainly (this does not mean that the other areas aren’t important), if you look at past papers you see the pattern of questions asked.

        F7 and F8 deals with the standards so will require a lot more time (this is my opinion).

        a good way to help decide other that looking at the pass papers and the syllabus is to drop by the OT forums and look at what other students have to say about the papers.

  11. Profile photo of adnan says

    hi mike,

    i want to write 3 papers in June 2015 from f5 to f9.

    i don’t want to write f6 now, what should be the best choice for me? i was thinking f7, f8 & f9 but i would like your suggestion?

  12. avatar says

    hi good and wonderful tutors I’m greatful for your suggestions I’ve been reading, thank you. I’m doing f9 for the first time and f7 for the third time please advice me on how to pass f7 as I want this sitting to be my last sitting so that I can continue and please advice me on how to pass f9 for the first time. Thanks.

  13. Profile photo of Kamran says

    Hi open tuition. I am making a comeback to ACCA after 6 years. i got exempted from F1-3. and eversince i couldnt continue it. I am now clue less how to start my studies. Kindly suggest me,
    ….. Which paper out of F4 – 6 to start with
    …… Which books to start with Kaplan or BPP.
    ……. How many hours to study and the study methods.
    ,…… I want to sit in June 2015 with 1 paper.

  14. avatar says

    Hi, Dear Opentuition providers, I think your hard work of “Which is the best combination of ACCA Papers?” has been plagiarised by a Chinese ACCA course teaching institution which named “ZhongBoChengTong”. I saw a post in Chinese ACCA forum, and a guy from ZBCT left a post and said “They have done a research and survey….”. I have screenshot their post, if you need it, I can send it to your email. Please feel free to contact me.

  15. avatar says

    Hello ACCA tutors! i need some suggestions… I am going to sit for 3 papers in the June 2015 session, as i am a full time student… I have F8 left from the Skills level, so I think P1 would be easier to study along with F8. But I can’t decide which paper to choose between P2 & P3, as whichever one is left, I would have to sit for that with one/two of the Options papers. I want to know which is a safe/better paper to combine with F8 & P1, and what should be my strategy to cope up with the syllabus/preparation on time. Thanks in advance! :)

      • avatar says

        Hey, your suggestion of P3 is surely a more achievable combination with my other papers, rather than P2, so I’ll go along with that :)

    • Profile photo of MikeLittle says

      Hi Sharif

      If you’re committed to doing three papers, let’s think about the three you would have left to do in December. P2 goes well with P7 so, if it is your intention to do P7 as one of your option papers, then leave P2 until next season

      That pretty well answers your question, I believe! You have to do F8, and if you leave P2 for December, then Hobson’s Choice says you’re facing P1 and P3 with F8


      • avatar says

        Hey Mike! Thanks a lot for your advice ๐Ÿ˜€

        I don’t want to take P7 as my option paper later on, as I think Audit is not something I’m very good at [this will be my third try if F8 :(] but P3 does seem like a better paper to study alongside F8 & P1, so I’ll go along your suggested combo anyways! ๐Ÿ˜€

      • avatar says

        Btw Mike, do u have any suggestion as to how many hours a day i should spend on each paper, or the least amount in a week maybe? :)

      • avatar says

        Dear Mike
        I hope you have been well
        I just completed my exams for F5 and F6. The exams went well, thanks to open Tuition. The only paper i am left with in the second stage is F8, the rest are done as i hope to pass F5 and F6.
        I am wondering which paper i should attempt in part 3 along with F8 as i intend to sit for 3 exams in December 2015
        I am part time employed between now and December 2015 but i will be doing a full time job next year, my nature of job is such
        As i can devote more time between now and December, which papers should i consider taking along with F8? We don’t have September sessions in our country (Tanzania) as yet, at least for this year
        P1 seems to link well with F8. Its my plan to complete the remaining 3 papers (after i am done with 3 in December 2015) in June 2016 session next year

        Kind regards


      • Profile photo of latoyah says

        which papers should i consider taking along with F8?
        The popular answer for this would be P1 and i would also suggest P2 as F8 requires an understanding of the IAS and IFRSs and so does P2. and since time is not an issue for you this should be manageable.

  16. avatar says

    Hi ACCA tutors… i’m in a bit of a dilemma here… I want to sit for three papers in the June 2015 session, as i am a full time student.. i have F8 left from the Skills level, so i think P1

  17. avatar says

    hi,i would like some advice.

    i am left with one option paper. i am considering taking either p6 or p7 in december 2015 sitting. i took p6 in 2011 but failed with 46 but i never sit for p7. right now i do self study so i am not sure which paper should i take. is it possible to self study p7? i am thinking that self study p6 will be quite difficult considering the changes in ruling and the technical part of the paper.


    • Profile photo of MikeLittle says

      Sounds good to me. What are your chances? How can anyone answer that? You have around 5 days a week available to study? How many of those days are you in fact going to spend studying?

      Success depends a lot upon individual abilities, motivation, other distractions in your life, ability to retain information and techniques etc etc

      • avatar says

        @MIKE: Hi, I have just 2 professional papers remaining and I am confused between P4, P5, P6 and P7. I do not have much interest in tax and audit but have keen interest towards financial management (although performance management is tough for me). However, I have heard that the pass rates for P4 and P5 are very poor and it is difficult to pass them when compared to P6 and P7.

        Could you please advice me what would be best for me?

        Thank you.

  18. avatar says


    I have just 2 professional papers remaining and I am confused between P4, P5, P6 and P7. I do not have much interest in tax and audit but have keen interest towards financial management (although performance management is tough for me). However, I have heard that the pass rates for P4 and P5 are very poor and it is difficult to pass them when compared to P6 and P7.

    Could you please advice me what would be best for me?

    Thank you.

    • Profile photo of latoyah says

      How difficult a paper is to pass is based on the what one is more comfortable with. e.g. i passed the F9 paper first sitting with not enough time dedicated to it since i was doing it with two other papers others would say that F9 is one of the most difficult F paper.

      My advice to you is not to focus on pass rates but on what you want at the end of the day. P4 and P5 are said to be the most difficult option papers while P7 relatively easy once you have mastered P2/the standards and remember your audit acronyms. However they are still the papers that i will be sitting as they are in line with what i want.

      the thing to so is look at the papers and develop a strategy on how to tackle it and pass. e.g. instead of sitting both at once sit them separately and ensure that you practice a lot of past papers or all the questions in the rev kit and then go back to the ones that you found most difficult.

      hope this helps

  19. avatar says

    Hi Mike,

    I have just 2 professional papers remaining and I am confused between P4, P5, P6 and P7. I do not have much interest in tax and audit but have keen interest towards financial management (although performance management is tough for me). However, I have heard that the pass rates for P4 and P5 are very poor and it is difficult to pass them when compared to P6 and P7.

    Could you please advice me what would be best for me?

    Thank you.

  20. avatar says

    Hello Mike,
    I registered for acca exams in dec 2009. Since then i didn’t participated in any exams due to workload and some other circumstances.
    Now i have a possibility to study (i have around 4 hours per day at my disposal for that).
    So, the question is: is it possible to pass all the exams during 4 years (what is the statistics?) And could you please advice on how it is better to organize the studies (exam combinations etc).
    Thank you a lot

    • Profile photo of kiunnim says

      I’m afraid as I’m not Mike. But, I can ease your concern regarding time limit.

      1. ACCA has changed the time limit so you don’t need to worry about it as long as you carry on the study.
      Take a look the link below,

      2. Regarding the time to be taken to become an affiliate and the combination of papers, I could say it varies according to knowledge, time spending for study and experiences that a candidate has.
      In my adventure, register for an exam and dedicate for the exam at least one every single exam period.
      I believe that ACCA wants to have more affiliates and members providing multiple choice questions for the fundamentals level, more chances to take the exams during the year and the expanded time limit which makes virtually unlimited.

      Buy a ticket to get to where you want go….

    • Profile photo of latoyah says

      @Veronica if you have four hours per day for study then its a matter of you can breakdown that study time and how you learn.

      its normally recommend ans which i did is to sit two exams per sitting doing a computational with a theory so that you have a good mix. papers like F5 and P2 are usually 50/50 so you again it depends on your strengths and weaknesses.

      you didnt mention which papers you have done already assuming that you have not sat any papers as yet i would suggest the following:

      F1-3 do CBE taking a month to study individual papers and practice

      F4 and F5
      F7 and F8

      F6 should be done for a June sitting so it depends.

      Also you can take advantage of the four sitting a yr and do one paper per sitting minimizing your chance of failure. honestly you may now say you have 4hrs per day but when life intrudes that 4 is sometimes cut in half or less so you have to plan for that.

      • avatar says

        Why should F6 be done in june? im a bit confused. Is it easier in june? the pass rates are good in june than in dec?
        i had planned to sit F6 this dec while taking up F7 and F8 this june. i have not still applied.. so a bit confused now.

      • Profile photo of latoyah says

        The tax laws change every yr and its usually advised that you do the F6 paper June in case you fail you will be working with the same tax rules.

    • avatar says

      4 hours a day is a lot of time, obviously if you manage to dedicate them all to studying.

      Regarding statistics… please see them once to get an idea of the difficulty of the examination and then disregard them. Sometimes looking continuously at them especially in the last papers could be demotivating.

      About combinations, you can choose exams that are not sequential… so you’ll have a day or two for the second one…or maybe choose 1 theory and 1 computation but this all comes down to your personal taste.

  21. Profile photo of pip says


    I took F5 and F6 in Dec, I didnt pass F6 and was hoping to retake this alongside another paper in June 2015. I know where I went wrong with F6 (leaving it to late!), I did think there was a lot more to learn in comparison to F5. Please could someone advise the best paper to take alongside F6?

      • Profile photo of MikeLittle says

        F7 and F8 are certainly a good combination so that effectively leaves you with Hobson’s choice of F6 with F9 in June

        Don’t underestimate any of these ACCA exams and remember that F6 has new rates when compared with the rates and rules that you studied last December

    • Profile photo of latoyah says

      Why not do the resits for June especially since the Tax rules change this yr. and even though F5 will be a resit don’t under estimate it as many persons sit it over 3 times before passing so i would recommend going back and seeing where you were not clear and practice as much pass papers for both exams.

      then focus solely on F7 for September.

      • avatar says

        Thanks for the advice.

        I am currently re-thinking about F7 as I am feeling more comfortable with F6 now.

        What is if with F5 that people always pray that they clear it in the first sitting itself and I have seen that re-sits usually do not fare very well atleast till the second attempt.

    • Profile photo of latoyah says

      P2 is a big paper and based on the comments here and overall difficulty I did it alone and passed first sitting.

      P1 and P3, i see where a lot of persons combine these two together and pass.

      I believe that you need to look at how much time you have to study and if you are good at written vs computation and take that into consideration when making up your mind.

    • Profile photo of latoyah says

      I believe its best to know your strengths and weaknesses when deciding what papers to sit next sitting. i know when doing the fundamentals i only failed the written papers even if its by only 2 marks i never failed the computational papers even if it is just hitting it with 50 on the dot i never had to repeat those.

      knowing that a paper like P2 other than the 35 mark consol. the rest is mainly writing it means working twice as hard.

      I believe its best to sit a paper once and give it your all than attempt two and end up fail one. face it if the F papers where hard wouldn’t the P’s be harder.

      which is why i’m glad that ACCA will now have 4 sittings per year. gives me two months to study and one for revision.

    • Profile photo of latoyah says

      That is a good combo as they both require mastering of the standards, however, you didn’t mention if you cleared P3 which you need to do since you cant skip it (at least not until September).

      • Profile photo of MikeLittle says

        Yes you can – but it’s an additional expense :-(

        If you enter for P2, P3 AND P7 for June, but then only attend the exam hall for P2 and P7, then that’s how you can do P7 before you have even attempted P3

        But you waste the exam fee for P3

    • Profile photo of MikeLittle says

      Assuming F9 is your final F level paper, maybe F9 with P1 would be less demanding.

      P2 is an exam in itself …. it’s a BIG paper so maybe leave that until September or even December

      If F9 is not your last F level paper, then you have no choice but to take the remaining F level papers before you get into the first 3 P level papers

      Hope that helps

    • Profile photo of MikeLittle says

      It seems that your choice is really between F8 and F9 since both F5 and F7 are in both your possible courses of action

      I can’t help you with F9

      In F8 there’s an element of mcqs but the rest is non-numerate. Of course, there’s a possibility that you will need to use a calculator in the exam to work out materiality or to compute ratios but, even then, there’s likely going to be a requirement to comment on those calculated values

      In my mind F8 requires the application of a lot of common sense drawing on your experiences in your capacity as an under-graduate in the university of life. The exam requires a LOT of writing – the more potentially markable points you can write in the exam, the greater your chances of impressing the marker

      Hope that helps even in only a small way!

  22. avatar says

    Guys and Girls.. I am new to this course.. I am doing CA(Inter) and would also like to do Acca side by side.. I have read the subjects and exam details but I have a doubt regarding fees. I am a Bcom graduate so exempt from f1,f2,f3,f4 papers.. Do i have to pay the fees for them.. If yes how much?
    Also, what are the fees if i appear for only 2 papers in june 2015?? Are the fees same if i appear for 3 or 4 papers together?????
    Please someone inform me the details… Any guidelines or suggestions would be highly appreciated..
    Thanks in advance..

    • Profile photo of MikeLittle says

      You have to pay for the four exemptions and the rate is the same as if you were entering for the exam

      No matter how many exams you choose to sit in any session, the fee is per exam, not per session

      Hope that helps

      • avatar says

        Thanku very much for the reply.. Can u suggest me on how many papers do i appear? I have my Chartered Accountancy exams (India) in may.. so will get around 18-20 days to prepare for Acca papers.. How many papers can I study in these days?? Shud I pay for all 4 papers and appear if the fees are same??

      • Profile photo of MikeLittle says

        Jemi – that sounds like you’re blaming me! That’s the rate that ACCA charge!


        I doubt whether 1 month will be sufficient to study 4 papers! Why not look at some past papers and see how much overlaps with CA India

        Otherwise September may be more realistic and even then students tend to attempt only two exams per session

      • avatar says

        I am sorry dear.. I am not blaming you. I thought they charge fees per attempt.. This will be a lot expensive for me and I would have to rethink whether to go with this course. Anyways Thanks a lot for your help.. Appreciate..

  23. avatar says

    i failed f8 and I am currently following class for P2. is it advisable for me to resit f8 and do p2 at the same time. I am working and studying at the same time and don’t have much time to study. still not decided what to do in June..
    please help

  24. avatar says

    can someone gimme the best approach to studying f5 n f7 because have been doing personal studies at home and successfully passed all the three papers of level one but now am worried of level two, and not only that am looking for a study buddy for f5 n f7

  25. avatar says

    Dear ACCA tutor,
    This was the second time that i failed in F9….I want to re attempt in June exams but i would like to choose another one (not passed yet F6, F7,F8 & F9). Which is the best combination?

    • Profile photo of latoyah says

      F7 and F8 are usually the best as they both cover the standard, also it is a good mix F8 covers the theory and F7 covers the computational.

      Ivan, taking F5 and F7 is rough as they are two very big papers. F5 is 50/50 theory and computation as a result you need to understand and be able to apply everything in the book.

    • Profile photo of latoyah says

      to quote MikeLittle ‘PRACTICE, PRACTICE, PRACTICE… then PRACTICE some more’

      To pass ACCA exams no matter which paper you are sitting the key to success is practice as much past paper as possible. OT lectures, forums and ask the tutors board helps where you are having any confusion.

      Remember that question spotting does not work here and knowing all the topics in the study guide and reading the technical articles.

  26. avatar says

    Hi I find this site really amazing for self study. Thank you very much in providing such thing in free ( those who can’t afford for tution class) I failed f6 by 49 out of 50. Can I get passed Acca question’s answer in FA2014 in opentution??

    • avatar says

      You can’t…. you need to pass p1,2,3 to be eligible for the p7 paper… You can choose to pay for the 4 of them and attend only the ones you like…. but it will be for a big extra cost.

      • avatar says

        Hi Mike sir, i have f9 and the rest of the professional papers left. I have a question. I was planning on giving f9, p2 and p3 this June 2015, and decided to give p1, p5 and p7 in december. However when i checked the December 2015 date sheet, it says that p1 and p5 are on the same date which means that i wouldn’t be allowed to give both the papers on the same day. i tried changing my paper combinations and thought of giving p2 in December along with p5 and p7 and p1 in June with f9 and p3 however it’s upsetting to give professional papers consecutively since p2, p5 and p7 are consecutive in December. Also all 3 of them are heavy subjects. i don’t think it’s a clever decision to opt for f9,p1,p2 and p3 all of them in june. consecutive papers itch me too. i feel like i’d fail if they are consecutive. Is it possible if i give p1,2,3 (which are also consecutive, but i don’t have a choice) this june and f9,p5 and p7 in december? i mean f9 is hanging in there but atleast i wouldn’t have the tension of doing 4 papers in june.

  27. avatarkenny says

    @MIKELITTLE- could you please help me. i wish to write F4 and F5 by june. My question is
    1. Can i pass these papers studying open tuition lectures without attending lectures
    2. Where and how can i download the exam kit and kaplan textbook. i cant seem to find any link.
    3. Which other materials would i need to study with apart from the ones listed above.

    Please your response would be very much appreciated cos i need to make a quick decision.
    Thanks G

    • Profile photo of MikeLittle says

      In future, please address your questions to tutors on the ask the tutor pages – we can’t always guarantee to read comments below the videos no in general forum

      1) yes, others have, so clearly it’s a possibility

      2) you can’t – and obtaining (or trying to obtain) pirated copies is totally contrary to opentuition ethics and, to be honest, it’s hardly the activity that an aspiring professional accountant should even be considering! Getting down to basics, it’s a breach of copyright and therefore criminal.

      Your only choice of getting hold of exam kits / revision kits is to buy new or to buy second hand. For F4 (and F5 now I think about it) wait until the results come out onFebruary 8 and then post on this site – there will be a lot of students that will have successfully passed those exams and who would be willing to sell the F4 material in particular

      3) course notes, videos, recorded lectures and LOADS of question practice from either exam kits or from the past exams that you can find from this website.

      Hope that helps

  28. avatar says

    Thank you Mike for the informative feedback.
    My second dilemma is, how do I study for my P1,P2.
    Is there a syllabus, study guide or something that shows me which topics to cover and ll.
    I just have a list of recommended books to buy and cant obviously read cover to cover.

    • Profile photo of MikeLittle says

      Which informative feedback?

      Look on this website to find the details of the syllabus. I suggest that you look at the past exams from December 2007 inclusive – they give you a very good idea of the type of questions that the examiners ask and the difficulty of the papers

      P1 study? Read all about the various major topics – governance, risk and ethics – as much as you can and as many times as you can. Over and over again – read and reread all the past exam questions and answers

      For P2 you’ll need to get totally on top of consolidations so revision of the basics from F7 will do you no harm. But 65% of the P2 exam is written rather than numerate so a lot of reading of those past exam questions again is called for.

      And of course keep posting with any queries you may come across

  29. Profile photo of lwitiko says

    Dear Sir
    I was wondering if it is ever possible to sit three professional papers P1, P2 & P3 at one sitting and pass with good marks, say in June 2015. Currently I am studying P2 & P3 however I might soon finish studying these two but at the back of mind I am saying to myself “Why not go for P1 as well?”

    From the previous experience, do we have on record students who had passed P1, P2 & P3 at one sitting?

    From Open Tuition Spotlight, students who have really done well recommend for two Professional only!

    Any response will be highly appreciated!

    • Profile photo of MikeLittle says

      Of course three at one sitting is doable and has been done. I have taught students that have been exempt from three and passed the other eleven in June, December, June – a total of 13 months.

      It’s tough, but if you’re nearly through P2 and P3 the, sure, give it a go!

      And post here if you come across any problems

      • Profile photo of lwitiko says

        Thank you very much for the prompt response. I am quite happy with P3 progress but for P2, I had to go back to F7 OT lectures and practiced all the examples twice up to chapter 9 for the comprehensive example 1 on consolidation. This comprehensive example 1 on chapter 9 i have had to do it three times before i got it right and now my head is spinning with exhaustion!! I have spent almost two weeks on this revision as I was weak on consolidation.

        Once again thank you for the lectures in F7 which have opened up me on technicalities of consolidation!! This made me wonder how lucky i was to pass F7!!

  30. avatarkenny says

    hi, i am about taking f4 and f5. From d trail of discussn i realised i can pass without going for lectures. i really do not have money for tuition. thanks. GOD BLESS

    • Profile photo of MikeLittle says

      Course notes are available free on this site. The notes should be read simultaneously as you watch the video recorded lectures.

      You may not be able to afford tuition courses but you MUST buy a revision kit / exam kit for both F4 and F5.

      For F4 it’s more important than for F5 because of the new structure of the F4 exam that is now (effectively) 100% multiple choice and there is not the facility to download large numbers of mcqs from the internet. For F5 you can download past exams from this site since December 2007 and a revision kit relies heavily on questions from these past exams.

      On this site there are for both papers mock exams. When you have completed an F4 mock exam, you can try again – the questions will be different computer selected from a bank of in excess of 200 questions

      And, of course, if you come across any problems, you can always send your question to this site but send it to the Ask the Tutor page


  31. avatar says

    well, please when can I start with F1 and the other three as well because am a beginner and morever I do not really understand how best to combined them for easy writing..currently am undergraduate studying Bsc. Administration in the University.
    Greetings tutor and belovers

    • Profile photo of MikeLittle says

      P1 and P2? You have to do the first three P level papers before you can get into the optional papers so any two out of P1, P2 and P3 is really your only choice

      P1 is entirely written (probably) whereas P2 has 35% numbers (consolidation) and P3 is again entirely written. So a mixture of written and computational would probably be good.

      The only caveat is that P2 is a monster in its own right and it could be argued that P2 is worthy of 100% dedicated attention

      Check it out for yourself and see whether a combination of P1 with P3 may suit you better

  32. avatar says

    I have f8 and f9 left before I go onto the Ps but I want to do f8 and p1 together. Is it ok to enter for f8,f9 and p1 together but not actually sit f9 as I don’t want to do three exams. Is this possible?

  33. Profile photo of Emmanuel says

    I am currently reading and going through lectures for papers F2,F3 & F4 to be completed by March 2015. In June I hope to sit for papers F5,F6 & F7. Is it then possible to start combining papers F8,F9 with P1,P2 & P3

    • Profile photo of MikeLittle says

      Probably P1 – there’s a bit of a cross-over between F8 and P1 (not a lot, but more than there is a link with P2!)

      If you ever feel like doing just one paper in a sitting, then that would be P2 – it’s a monster paper! A lot of writing – about 65% of the P2 paper is written with only 35 marks in question 1 devoted to consolidations

      • avatar says

        Hi there!
        It is my first time on this forum, please forgive me if my question comes across as shallow…i would like to know if it is possible to write one of the ‘F5-F9′ papers together with a P1 or P2 paper in the same sitting. I thought you could only write a P paper after you are done with the Fs. Please help a brother out, i would really love to know. Thanks in advance

      • Profile photo of MikeLittle says

        The rules state that you must have successfully passed all the F level papers before you can start into the P level.

        However, there are two points to be made here:

        First, if you have still some F level papers to pass, say you still need to sit / pass F8 and F9, then it’s possible for you to enter for those two papers AND say P1 and P2

        This could even work where there are three F level papers to be successfully passed so say F4, F6 and F9 still to be successfully overcome can be entered for in June 2015 together with one of the first three P level papers.

        The second point to be made is if you enter for the last F level paper to be passed together with a P level paper, but then choose not to attend the exam for the F level paper, you can still go ahead and enter for the P paper and hopefully pass it

        Is that ok?

    • Profile photo of musa jobe says

      Trust me brother, u really wanna blend F8 with P1. It has too many stuffs in common. I’m saying on experience because I did F8 and P1 last session and a whole 10 mark question on constructing a case for internal audit came up in P1 which is a proper F8 area so is cooperative governance and so many other topics. P2 is a whole continent of its own with virtually nothing in common with F8, so big and I even wonder whether it isn’t already late to do P2 with F8 cuz if u are working P2 is a biggie talk less of blending it with another paper.
      but anyway the choice is yours

  34. avatar says

    I am study F1,F2& F3 I want to write as CBE exam which is a good combination among the three I want to write in march, one more question I have your video and note can I rely on. Or pass exams them without using other material but I have revision kit for all of them.

    • avatar says

      all of the three papers are different so, i don’t think there will be any good combination.
      why not to practice revision kit? do it that will be very much helpful for you.
      best of luck

    • Profile photo of MikeLittle says

      The videos and courses notes should be sufficient for your needs for F1, F2 and F3 together with extensive practice from the revision kits / exam kits

      You ask for a combination so I presume that you’re looking to do two exams out of the three in March. Frankly any combination of two of those three is acceptable!

  35. avatar says

    I am very motivated to close this off as soon as possible.I should be able to set aside at least 1hr 30mins to 2hours of reading time per day.Work and traffic is the only thing that takes my time. What do you think? Is it doable? And is it possible to pass F4 without attending a tutorial centre?

    • Profile photo of MikeLittle says

      Yes, and yes!

      F4 – watch / listen to the lectures on this site (all are relevant for English variant, from Partnership onwards are relevant for Global variant) Get hold of a revision kit / exam kit and go through the mcqs as many times as you can bring yourself to do it. (Traffic is a problem – are you the driver? If not, throughout the entire journey have the F4 revision kit open and repeatedly go through as many of those as you can as many times as you can motivate yourself to do it. Tip! DO NOT WRITE IN THE REVISION KIT – ie don’t mark the book with your guesses. Mark your attempts on a separate piece of paper. That way you can do the same exercises over and over again as though you have never seen them before)

      For the other F level papers the free course notes and lectures on this site should be enough for you so long as you put in the hours of practice – and keep posting any problems you come across and we’ll sort those out for you


      • Profile photo of MikeLittle says

        Pity. However, next June for qualification is still possible! F4, F7 and F8 in June 2015 followed by F9, P1 and P2 in December 2015 leaving P3 and 2 options for June 2016

        How motivated are you and how much time do you have available for studies? Looked at from a different angle, what other demands are there on your time?

  36. avatar says

    Hi, I’m planing to take f5, f7 & f6 in june 2015, part time… F5 is a retake and I hae a strong taxation background… I’m not really familliar with F7.. What do you think? good or bad idea?

    • Profile photo of MikeLittle says

      That’s very much up to you and what you’re comfortable with. What other demands are there on your time? What level are we talking about? F1, F2, F3 and F4 is very doable whereas P2, P3, P4 and P7 could be a handful.

      Without knowing your personal circumstances, it’s an impossible question to answer!

  37. Profile photo of angele1 says

    Mike Sir, I love your lectures :) Thank you for all the help you provide.
    I will ask a silly question I know… :) but why should we not write in exam/revision kits (I personally don’t write in them).

    Thank you.

    • Profile photo of MikeLittle says

      What advice do you want – F4 with F6 is quite normal.

      For F4 (I can’t talk about F6) it is vital that you acquire a hard copy revision kit / exam kit and start going through that kit – but DO NOT WRITE IN IT

      Watch the F4 videos (all of them for English variant, partnership and company law for Global variant) with the free course notes in front of you.

      And then start into the mcqs from this site and from the revision kit that you have acquired.

      And go through that revision kit MANY times – 4, 5 even 6 times.

      Enough times that you are then able to write out the questions because you are so familiar with them.



  38. Profile photo of MikeLittle says

    You can enter for P1, P3, P6 AND P7 for the June sitting!

    If you want to enter for either (or both) of P6 and P7, then you MUST enter for P1 AND P3 as well.

    Or, just enter for P1 and P3

    Your choices are as follows:

    Just P1

    Just P3

    Both P1 and P3

    Both P1 and P3 and P6

    Both P1 and P3 and P7

    Both P1 and P3 with P6 and P7

    Or none at all

    Hope that helps!

  39. avatar says


    I have begun preparing for the June 2015 Exams, and am exempted from all the F exams as I already completed an Accounting and Finance degree. I would like to take two exams from the Professional level in June. Any suggestions of combinations? I am thinking of preparing for P1 and P2 but am aware that they are quiet different from each other.

    • Profile photo of MikeLittle says


      Your comment “I am thinking of preparing for P1 and P2 but am aware that they are quiet different from each other” intrigues me. I’m not aware that any two exams at the P level are in any way the same (possibly you may claim that there’s some P7 within P1)

      I can see nothing wrong with the combination of P1 with P2. Don’t be mislead into thinking that P2 is a numbers exam – it isn’t! There’s traditionally only 35% or so numbers with the remaining 65% written

      Hope that helps

  40. avatar says

    For my F papers, I am left with F6, F7 and F9.
    Which should i take?
    – F7 and F9 for June15 seating / F6 and P1 for December15 seating? or
    – F6 and F7 for June15 seating / F9 and P1 for December15 seating?

    Please advise. Thanks!

    • Profile photo of MikeLittle says

      I would recommend that you tackle F6 and either F7 or F9 in June with the last F and P1 in December

      F6 in June for sure because, should you happen to fail F6 in June, the rules applicable in June 2015 will continue to be applicable for a resit in December 2015

      If you delay F6 until December 2015 and then fail, the rules for 2016 will change as compared with the rules applicable for 2015

      As for choosing between F7 and F9, neither John (F9) nor I (F7) can comment because we both have little idea about what’s involved in F7 nor F9 respectively

      Hope it helps!

  41. avatar says


    Wondering if someone could give me some advice.. I have just completed my AAT, and now looking to start studying ACCA to become chartered. I have exemptions from F1-3, so looking to start from F4 in the June 2015 sitting. I have a full time job in accountancy, so was looking to start ACCA part time, possibly on evenings/weekends.

    How many papers do you recommend for me to take? And also which papers are recommended to take with F4?

    I look forward to your reply.

    Thanking you in advance :)

  42. avatar says

    Please advise about the optional papers – I read the information on acca website and other source however still not sure… :(

    Should I select the advanced level papers based on what I enjoyed or what is (may be relatively) easier to pass? Does it matter if I do not do Audit or Taxation for future job in these areas?


    • Profile photo of cing says

      hello, Accountaholic. for me to choose subject because of what ur enjoy it will never been a problem since u feel enjoyed with it. Thus, it will help u to pass the paper easily as u can minimise the stress burden. paper that are actually relatively easy dont guarantee u to pass the paper if u felt the paper is mess and u can understand anything about what should have u learn from the paper. so i really recommend u to take paper which do u think best suit urself. if u want to work in the field of tax and audit and i am strongly suggest u to take the p6 and p7. However if u want to work on those field but do not taking those paper it wouldnt affect as u already learn both field during the f paper which f6 and f8. if u still got problem to choose which paper, try to remember which f paper that u score the most and u enjoyed the most among f5,f6,f8 and f9. choose the paper related to those paper.

    • Profile photo of hassan says

      hi asma, some fellows here suggested me for p4 along with p3, as i hav options of p4 or p5, but firstly for u cant take any optional paper if u skip p2, its compulsory to take p2 nd p3 if u wana move to optional paper, u can take 3 papers in this case but not two,

      • avatar says

        thx hassan.i didnt know that we have to pass compulsory exams first n then move to options.wat i knew was we can give exams in any order.

    • Profile photo of hassan says

      yes comulsory first, u can divide papers in 4 levels, to move on to next level u either hav to complete previous level first or take papers alongwith next level, mike little has also answered somebody here regarding this,

    • Profile photo of MikeLittle says

      Only if you either pass or have entered for the first three P level papers

      You can enter P1, 2, 3 and 7 and then just attend for P7 if that’s what you want to do – it wastes three exam fees, but it’s doable.

  43. Profile photo of Mariam says

    After successfully passing my Level 1 papers ( F1, 2 & 3) in June 2014, I decided to go for F4, F5 & F7 in Dec 2014 since F2 & F3 are linked to F5 & F7.
    I am now waiting for the results on 8th feb 2015.

    Is it a good combination to go for F6, F8 & F9 ?
    If not, F6 matches with which paper best, F8 or F9 because I feel I want to do F6 in the June 2015 sitting …..?

    • Profile photo of hassan says

      hi mariam, firstly if u wana take 3 paper then u hav no other option than taking remaing three of fundamental level, secondly f6 hav no link with f8 or f9, its about taxation nd hav alots of calculation, f8 is total theory, f9 is mix of both, so now u should choose them according to ur taste, i would recomend f6 nd f8,

    • Profile photo of musa jobe says

      hey mariam,
      iv done the f6 f8 and f9 papers alhamdulilah and i can tell u they are all completely different with no links whatsoever. f6 is full of formulas to cram, calculations to memorize and lots of other stuff to also cram, f8 is kinda technical theory whicheres a way u should write answers to pass the exam not just ordinary english language lastly f9 is about u acting as a finance manager of a company and doing lots of mathematical calculations. the calculations are not to be confused with the calculations on f6 cuz they have no link whatsoever. these are like futhermaths calculations.
      so i strongly suggest u to do paper f8 and f9 or f6 and f8, u can blend f6 and f9 but then be prepared to do the study of your life

      • Profile photo of Mariam says

        THANK YOU Musa

        Lets see what 8th Feb 2015 has in store for me as far as Dec 2014 results are concerned
        Then I’ll see which paper to match with F6 coz its the one I would very much like to deal with in June 2015 since its going to have new tax rules.

        Be blessed ….

    • Profile photo of cing says

      I suggest u to choose based on ur interest. If u still does have any idea, basically since u want to easily pass the acca, generally paper p4 is quite easy rather than other paper since its has slightly higher percentage of pass rate among those paper. Or u can opt to take p6 but its depend on which variant u take.p7 is the hardest paper but if u like audit than it is better for u to take it.

  44. avatar says

    I am considering to take 2 papers of professional level P1 & P2 or P3 &P2 in June 15 sitting.
    Is anyone who can give me an advice which is the best combination?
    Is there impossible to take all Ps above in a sitting if I only have 1 month to review?
    Thanks in advance.

    • avatar says

      Hello hoa, with only one month to review take 2 papers only, P3s syllabus is bigger than P1, so if u want to leave the easier P1 paper for the next sit then take P2 and P3 this aession.. Both P1 & P3 are theoretical papers so it doesnt matter which one u take with P2 its just good to have two papers one theoretical and the other computational.. Good luck

  45. avatar says


    I’m havent study for 6 years, and now i’m new in taking ACCA. I’m working full time and I have granted 4 exemptions. so i will start from F5-F9. Which is the best combination? F7&F8 or F7&F9 ? I’m thinking to leave F6 for december or should I combined it with F7?


  46. avatar says

    I have recently taken F7 & F8 I’m deciding to take P2 in June 2015 but im confused whether to take P1 or P3 along with P2

    Plz suggest me with previous experiences & knowledge;Thanks for your help

    • avatar says

      Hi, P3 is harder than P1 because P1 has a smaller syllabus. So if u take P3 along side P2, u’ll leave P1 with the harder optional papers for the next sit which i think is better.. Good luck

    • Profile photo of Avnish says

      Please read the thread by MikeLittle in the comments before asking the same question!!!

      YOU CANNOT and I repeat CANNOT, sit any P papers until and unless you clear all the F papers with a suitable pass i.e. all over 50%!!!


      • Profile photo of Avnish says

        This is what MikeLittle has said and I quote:

        “You cannot start into the P level papers until you have either successfully passed all the F level papers or you are entered for those missing Fs.

        In addition, you must have either cleared or be entered for P1, P2 and P3 before you can get into the optional papers.

        But if in the past you have entered for, say, F5 together with P1 and P2 but then you didnโ€™t attend (or you failed) F5 and passed the two P level papers, you could now enter again for F5, P3 and P5.

        You could even fail to turn up for F5 and attend and pass P3 and P5.

        So that just leaves you one exam away from qualifying and that exam is F5

        Itโ€™s possible (I had one student that had just F8 to pass โ€“ he had even passed P7 and just had the F8 to go to be qualified (he passed))

        Yes, itโ€™s certainly possible โ€“ but itโ€™s also expensive, keep entering for exams with no intention of turning up to sit those exams”

    • Profile photo of Avnish says

      Hi there

      Please read the thread started by Carissa below…

      F papers have to be fully completed in order to do P papers!

      ACCA specifically state that the Fundamental papers prepare you with the foundation of the course and the P papers go into more detail from what you have learnt in the F papers.

      No solid grasp of the F papers will allow P papers to be very difficult!!!

      Hope this helps!


    • Profile photo of MikeLittle says

      Yes, those combinations are possible. However, you cannot start into the P level papers until you have either successfully passed all the F level papers or you are entered for those missing Fs.

      In addition, you must have either cleared or be entered for P1, P2 and P3 before you can get into the optional papers.

      But if in the past you have entered for, say, F5 together with P1 and P2 but then you didn’t attend (or you failed) F5 and passed the two P level papers, you could now enter again for F5, P3 and P5.

      You could even fail to turn up for F5 and attend and pass P3 and P5.

      Next time, enter for F5 and P7, not attend F5 and attend and pass P7

      So that just leaves you one exam away from qualifying and that exam is F5

      It’s possible (I had one student that had just F8 to pass – he had even passed P7 and just had the F8 to go to be qualified (he passed))

      Yes, it’s certainly possible – but it’s also expensive, keep entering for exams with no intention of turning up to sit those exams

    • Profile photo of Avnish says

      Hi Carissa

      From my understanding of what I have read up on ACCA’s website, apparently the Fundamental Papers have to be passed in order for the Professional Papers to be sat.

      ACCA have said, and I quote:

      “The exams are divided into two levels โ€“ Fundamentals and Professional. The Fundamentals introduce you to both financial and management accounting techniques and cover the main technical areas that all accountants are expected to master. At the Professional level you build on that knowledge and explore advanced skills and techniques.”

      This means that although you have experienced the F7 and F8 papers, you cannot progress to the professional papers until you have sound knowledge of the fundamental papers.

      The professional papers are designed to explore further of what you have covered in the fundamental papers and so it is pointless to move on to the professional papers until you have overcome all papers in the fundamental stage!

      I hope this helps and good luck with your resits!


    • Profile photo of John Moffat says

      You are allowed to take those four papers at the same time, provided that you have already passed all the other F papers (including F9).

      The rule is that you can only take the P papers if you have either already completed all the F papers, or are taking the remaining F papers at the same time.

    • avatar says

      Hi Clarissa,

      It is really important to master all your fundamental paper before going to the professional level.
      For my understanding you have the right to take those F7, F8, with P1, and P2 according to ACCA;
      Focus on the the Fundamental papers.You can add the P1 paper if you want but not P1 AND P2

  47. avatar says

    Hi. i want to know why the percentage for taking F4 & F9 is so low? Actually, at first i’m taking F4, F5 & F6 this coming december but i eventually drop my F4 because is too heavy for me as well i hope to get higher marks for every paper that’s why i made this decision. So, in June 2015 i will be taking F4 & F9 is this reasonable? I wan to seek for advice. thank you.

  48. avatar says

    Hello MikeLittle,

    I am considering taking the ACCA next year at BPP full-time. I am exempt from all the fundamental papers (F1-F9) from my accountancy degree (graduated 2012)

    I know that BPP is a really reputable institution, but I would like to get some assurance that I wont struggle in the professional papers. Do you know what are the pass rates for ACCA at BPP?

    I’m planning on taking P1-P3 and Advanced Auditing and Advanced Taxation. since I haven’t done any sort of accounting in the past year or so, am I likely to struggle?

    many thanks,

  49. avatar says

    I am currently down to sit F6, F7 and F8 in December. However, have not had as much time as I would have liked to study. I have done a fair amount of study for F7 & F8 but haven’t started F6 yet. I’m in two minds as to whether I should sit F6 in December. Not sure if its unrealistic to do in the timeframe or not?

    Also, not sure if I should just give it a bash or if its better to be absent and therefore not have a fail on my record. Does this count for anything?

      • Profile photo of MikeLittle says

        Grace, you can start anytime that you are ready. Clearly we are not available 24 / 7 but we set our own target to answer questions within 48 hours and we rarely miss that target.

        Audios and videos are available for you to view at any time and as often as you want but you cannot download them

        Course notes are reviewed and updated as necessary every 6 months

        Now it’s time for you to do us one little favour ….. recommend us to all your friends! (Provided that you are happy with the service :-) )

  50. avatar says

    hai, im planning to take an ACCA paper in june 2015. i would like to ask if the notes available here are the same for the next june exam or it will be updated to new notes, because i notice that the notes available here have been titled as december 2014. so im kinda confuse. can you please help me?

    thank you.

    • Profile photo of Avnish says

      Hi Tharani

      The Notes on this website are for Dec’14 and June’15, since there have been changes to the syllabus, they would have updated the notes. Nothing will have changed but just to be sure its best to read the changes in the syllabus on the ACCA website. I’m also sitting in June as I have to claim exemptions for F1-3 and until I do that, I’m also sitting in June!

      Hope this helps!

      Avnish ๐Ÿ˜€

      PS: Watch the lectures as they accompany the notes anyway. Use the appropriate Study Text (Kaplan,BPP,Becker) and the notes in there if you want to make sure!

      • Profile photo of Avnish says

        Hi Tharani,

        I am taking hopefully F5, F4, F7 and F6 in June

        Otherwise only 3 papers if it gets too much for me!!!

        Which ones will you be taking?

        Good luck and thanks


      • avatar says

        I’m planning to take P1 in June.

        Good luck to you too. Don’t rush if you can’t do. Slow and steady wins the race.


  51. avatar says

    Hi. I’ve never taken any papers before and I got exemption from the first 9 papers. Was planning to tackle P1 P2 P3 for dec sitting but I haven’t started anything for now. Once I do though, it’ll be on a full time basis. What do you think?

    Papers will be on 8,9,10 Dec

    • Profile photo of MikeLittle says

      Hi Nelly

      P1 follows (just a little bit) from F8 auditing, a bit of F4 law, even a bit of F5

      ……. but not much from any of them.

      P2 follows on from F3 and F7 and it’s really important that you are on top of F7 consolidations

      P3 I can’t say much about but taking all three exams at the one sitting is a big ask. It has been done many times in the past and will be again in the future. But you’ll need to devote your existence to studying through the whole of October and November

      Apparently you studied accounting at an approved university to be able to claim your 9 exemptions so regular intensive studying should be (I emphasise “should”) second nature to you. If that’s the case, then go for it!

  52. avatar says

    I need some advice. I am planning to do f7, f8, f9 and p1 in the june 2015 sitting. I would like to know if it is a wise thing to do. Is it extremely difficult to attempt these papers in one sitting? I will be studying full time… no kids… no extra hobbies so i have some time on my hands. however, I just hope that i won’t be overwhelmed by the volume of stuff i would have to learn even though i will be studying full time. Please advise. Thank you.

      • Profile photo of MikeLittle says

        That’s an impossible one to answer – so much depends upon the individual!

        Some are able to read and assimilate immediately whereas others need to go through matters two or three times

        An 8 hour day, broken down into 1 hour sessions with a ten minute break between sessions for a coffee and 45 minutes for lunch. Start at 08.00 and finish at 17.45. Same on Saturday but take Sunday off.

        Take each paper and break it down into one hour sections

        Vary your papers so you finish up doing 2 hours per day on each of 4 papers

        Mix up numbers with theory and ……

        …..see how you get on

  53. avatar says

    Sir, i have finished reading P3 text . I am planning to give two papers on coming December 2014 which are P2 and P3 . I have just started reading/practicing from P2 text . There is approximately 75 days remaining for Dec.2014 exam and it means i have to cover kit questions for P3 + P2 and complete text study for P2 . For next 75 days , i can devote 8 hours for daily study . Please suggest should i go for P3 + P2 exam or only for P3 , as i have finished reading complete text of P3 . Please reply as i have to pay exam fee which is approaching .Than you . Waiting for your reply .

    • Profile photo of MikeLittle says

      As they say in UK lotteries “You can’t win it if you’re not in it” Other than the cost of an exam entry fee (that I accept can be material to someone, dependent upon their personal circumstances) what else have you got to lose?

      Why not try this as a strategy (and enter for P2 AND P3)? Spend 1 or 2 hours per day on P3 workin past questions from a reputable revision kit and the other 6 or 7 hours working through the P2 text and , hopefully, finding time to work through those past questions

      It has been done in the past and it will certainly be repeated in the future. In other words, it’s doable.

      What do you think?

      • avatar says

        Thank you, Sir. I have submitted required exam fee for P2 and P3 for coming session of December 2014. I kindly request for your’s valuable suggestion regarding my dilemma – – – which textbook is more relevant to P2 ( BPP or Kaplan, I have latest version of BPP Text and Kit but I have Kaplan Text and Kit which is just six months previous version) . I will manage my exam preparation time according to your advice I. E. From 8 A. M. to 17.45 and will strictly follow 2 questions daily for P3 from BPP latest Kit and will devote rest of the time for P2 from BPP Text plus Kit. I hope you will reply my P2 related queries in the future as my study progresses.

      • Profile photo of MikeLittle says

        Hi Rabin

        I cannot recommend neither one nor the other! They are equally as good / bad?

        Just make sure that they include integrated reporting and IAS 41 Agriculture

        And try to stick to your plan! And good luck! :-)

      • avatar says

        Thank you Sir, for your genuine advice. Yes, new BPP text explains the two standards ( IAS 41 and Integrated reporting @ page 534 and 78 respectively). I hope I will get required suggestions regarding P2 queries in the future. Once again thanks for your speedy reply. This is my first interaction with you and I am impressed with your genuine interest towards solving problems that are related to most of the ACCA students.

  54. avatar says

    My combinations were, (F5 and F8), (F4), (F6 and F9), (F7 and P3).

    The logic behind it was to have at least a day between exams.
    This will not be the case in my next sitting as i’m doing P1 and P2.

    A point to note is that I have passed F1,F3,F5,F7,F8 and P3 by using Opentuition.com only. All were first attempts. So i would like to take the opportunity to thank John, Mike and the P3 tutor (sorry but I didn’t find his name) for their dedication,effort and innovation.

    • Profile photo of MikeLittle says

      Well, that’s kind of you but, don’t forget, it was you in that exam room and it was you that was holding the pen!
      But I, John and Gromit thank you for your kind words :-) and good luck with P1 and P2. I’ve already got my fingers crossed for you!

      • avatar says

        Hi Mike,

        Would like to say thank you again, this time for passing the P1 and P2 papers.(and keeping my unbeaten record :) )

        You’re an extra hand in the exam hall and your humour brings a smile in the dullest of studying days.

    • Profile photo of MikeLittle says

      You’re leaving it late, aren’t you!

      For F7, download the free course notes from this site, listen to the audio / video lectures (also free on this site), obtain a revision kit from a reputable publisher and get stuck in.

      The key is practice! The more past exam questions you can attempt and become confident with, the easier success will be achieved.

      Now post your question on F5 and see what John has to say

  55. avatar says


    I am writing 3 papers in Dec 2014 – F8, P1 and P2. The first attempt was in Dec 2010 – F7 and F9; and have not written exam since then. What can I do within this short period to pass all the papers and more importantly score not less than 60 marks in F8?


    • Profile photo of latoyah says

      are you sure you wish to tackle three papers after such a long absence?

      if you are studying full time then its possible but if you are working and have other responsibilities it may be best to tackle two papers.

      A theory and computation in the form of F8 and P2 or straight theory with P1 and F8.

      whichever way you choose listening to the lecture here along with the course notes and tons of practice is the only way to pass.

    • Profile photo of John Moffat says

      You can download our Course Notes yourself from this website (but appreciate that to get proper value from them you should watch the free lectures that go with them).

      For practice, you must buy a Revision/Exam Kit from one of the approved publishers – they contain lots of questions to practice on, and practice is of course vital.

  56. avatar says

    hi mike and john..i need your advice please
    last sitting I had 40%-f5, 46%-f7, 44%-f9 and 44% in f6 please advice on what I should sit for in December considering the changes and the best study strategy. thank you in advance

    • Profile photo of MikeLittle says

      It seems that 4 papers is stretching you too much! I would recommend that you concentrate your efforts into probably just two papers. The ACCA recommend that you take the papers in numerical sequence and I cannot think of any good reason to vary that advice.

      F6 you should certainly attempt in December because the rates and rules will change for the 2015 exams

      I suppose therefore that my recommendation is for F5 and F6

      Let’s see what John has to say!

  57. avatar says


    i failed F8 and F9 for june ’14 sitting,and f8 i already took 3rd time and get 43 marks only.and F9 only 31 marks.now i have tuition for F7 so what is yr advise for this december sitting?

    • Profile photo of MikeLittle says

      What about F7 with F8. For F8 you need no longer to look at any study text – you should now be into a revision kit of past questions and answers. Do you have a senior, colleague, friend, relation that is already qualified and who will be honest with you?

      Ask him / her to look at some of your past exam F8 answer attempts to appraise them critically and try to show you why you continue to fail this paper

      There really is no reason why anyone should not be capable of successfully attempting F8!

  58. avatar says


    Could do with some advice please if possible.

    Unfortunately I need to resit F9 in December as I failed it in June 2014. I sit 2 papers per sitting and I’ve passed F1 – F8. Which paper would you recommend to sit with F9 in December? I’ve heard P2 is really difficult so I’d like to steer away from that one (I think?), so my choices are P1 or P3?

    Thanks in advance,

  59. avatar says


    I’m struggling with picking up the best combination for f6. I have F6, F7, F8, F9 left and I don’t know what to choose. Based on the diagrams it is either f7 or f8, what would you suggest?

  60. avatar says

    i want to ask. if i take p2 p3 p4 p6 for this dec exam, it is tough or not? since i repeated p2 p3. and this is my last semester supposedly. and i am full time student. and i have hard time to make decision which paper i would take for this dec exam. would u help me?
    thank you

    • Profile photo of MikeLittle says

      4 P level exams is asking a lot of yourself! particularly since you have already tried two and not reached the required standard

      I think if it were me in this situation, I would try to get through the two papers already attempted

      What do you mean “and this is my last semester ”

      Are you time barred by ACCA or is this the end of your full-time studies?

    • Profile photo of MikeLittle says

      F7 with F9 is quite a popular combination

      As for advice re F7, practice, then practice again and then practice some more, and more and more

      Get hold of a reputable publisher’s revision kit and start in NOW practising the multiple choice questions.

  61. avatar says

    Dear tutor,
    In this Dec session I’ll take F4 n F6 exam.Then I have left F5,7,8&9 sub in part 2.Which is the best combination for next jun series 2015 exam.Someone suggest me that F8 is most suitable for the last combination as is difficult and it includes all area of ideas in f7,9…like that!But I don’t know clearly,so plz give me some advice in order to pass the combination sub in first attempt.Thz in advance…

    • Profile photo of MikeLittle says

      Why not F5 and F7? And why do you want to believe the word of someone else who says F8 is difficult? Different students find different papers difficult. You may find F8 to be incredibly straight-forward, but struggle with a paper that your friend found to be easy.

      F5 and F7 is as good a combination as any. F7 with F8 is a popular combination but that would leave you with F5 with F9 and that’s not such a good idea? Although it’s a popular choice I believe that John warns of the possibility that you could confuse the issues from those two papers

      I’d go for F5 with F7 followed by F8 with F9


      • Profile photo of John Moffat says

        As Mike said in his reply to you, F5 and F9 together is not such a good idea. Although they both have the word ‘management’ in the title, performance management is very different to financial management. You are certainly allowed to do them together, but you risk causing yourself a lot of confusion.

  62. avatar says

    hi I am new to OT but am hoping to get the most and best from here.i need advice based on my effort and concidering the December changes. I had 40% in F5, 46% in F7 and 44% in f9 I also attempted tax 40% should I try to do all these papers again.if so what would be the best strategy to use

    • Profile photo of John Moffat says

      I would suggest that you tried to take on too much last time – 4 exams in one sitting is very hard to achieve.
      In December I would restrict it to just perhaps 2 exams (F5 and F6). It is better to take a bit longer to get through all the exams, rather than to fail many on the way. I would certainly take F6 as one of them because all the tax rules will change if you wait until June next year.

      The syllabuses for all four of the exams will be the same in December as last June, and so you do not have extra things to learn.

      You should go through the relevant free lectures on here to really revise properly what you learned before, but most importantly you should practice as many questions as possible.
      I assume that already have Revision/Exam kits. However for F5 (and F7 and F9 is you choose to take them), the December exam will include a section with multiple choice questions. It would therefore be worthwhile getting new Revision/Exam Kits for these papers so that you can practice this different style of question. (For F6 this does not apply, and so your existing Revision Kit is sufficient)

      Do make use of our Ask the ACCA Tutor forums – if there is anything you are not clear about, then do ask in the forums and we will do our best to help.

    • Profile photo of John Moffat says

      It very much depends which exam you are talking about – for most of the exams there have been some changes in the syllabus. In some cases fairly minor, but in others more substantial. Also, for Papers F4 to F9 (excluding F6) you will be aware that the format (layout) of the exams are changing for December. If you are referring to one of these papers then certainly you should get a new Revision Kit in order to get practice on this type of question.
      Whether or not you need a new Study Text depends on which paper.

      • Profile photo of John Moffat says

        Sorry – I didn’t notice that you said before it was P1 :-(

        Best is to ask the question in the P1 Ask the ACCA Tutor Forum, and Mike (the P1 tutor) will be able to help you.

  63. avatar says

    Hey Mike and John,
    I was almost giving up but I passed F7 after 2 trials,Now what is the best combination in F series should I take?.My problem is time management since am a full time working mother of 2 7yrs and 3yrs.Can I take 2 papers and still make I am tired of being a failure or I stick to 1 paper and concentrate on it,many thanks to open tuition and for the past papers.

    • Profile photo of MikeLittle says

      Hi Monasha

      Having lived through the trials of trying to work and at the same time help to look after a young family, I appreciate your dilemma. But the answer lies within you! How much time can you devote to studying after the children are in bed? Is it possible for Gran to look after them – maybe for a day at weekends – or babysit them for a couple of hours each evening?

      Is the father around to take some of the pressure off you to give you those precious extra study time hours.

      You don’t say which F level papers you are faced with. please give me an idea and thenwe can see whether 2 in one sitting is possible and let me know how many hours per week you can put into this. And be realistic when you estimate the hours available!

      • avatar says

        Thanks Mike,

        I can only depend on the father over the weekends the grannie lives away from us but I can get extra help if I organize myself though quite expensive.Well about which paper,I tried F4 and F5 and failed I almost gave up,I went ahead for F6 and F7 and passed F7.So please advice on which paper I should try to tackle.

        Thank you in advance.

      • Profile photo of MikeLittle says

        Hi again – so you have F4 – F9 excluding F7 and you have already tried F4 and F5. Right so far?

        I think you should have another go at F4 – it’s cbe from 19 November (do you have a local cbe centre) and enter also for F5

        Spend the rest of August, September and October working on your F4 with a bit of F5 thrown in for variety and interest (50% / 50% F4 and F5 throughout October and up to 12 November). Then concentrate / focus on F4 and take the F4 cbe as soon as you are able after November 19.

        Spend the rest of November studying F5 and do that exam in December

        You are presumably aware that all the F level exams will now have a percentage of mcqs in there so you’ll need as a minimum new revision kits so you can get plenty of practice of mcqs and there will be some on this site soon

      • avatar says

        Hey Mike,
        To be precise I am in Mombasa,Kenya.I don’t know much about the CBE unless I check out for that but I believe its possible.Do you think the past papers on open tuition will still be useful with the new changes on exam structures which I believe are meant to be beneficial to us.I forgot to mention that I passed F7 after joining OT to me its my Savior,So I will still depend on that whats your take on that.
        Thank you once again.

      • Profile photo of MikeLittle says

        The new formats for the F level papers do not affect the syllabus content (minor changes) so the recorded lectures are still fine (except where the refer to question numbers and the format of the paper.

        Nice to have you as a member of the OT family and, remember, we are always here to help you

  64. avatar says

    Dear Sir ,

    First of All thanks to Sir. Mike Little for F7 , I passed my Paper F7 and F8 in first attempt , now I am confused in taking the further papers most of my colleagues told me that to take 3 Papers i.e. F9, P1, P2 but some told me not to take 3 I should go with 2 Papers and that would be F9, P2 . as F9 and P2 are both tough Papers and need extensive practice, I would be very grateful to you if you give me some advice on what should I do ? I mean should I take 3 papers or 2 and how should I prepare for this session a study plan would be very helpful although I am attending my college I am a full time student but still I watch OT Lectures .

    Thank You in Advance

    • avatar says

      Dear John Sir ,

      First of All thanks to Sir. Mike Little for F7 , I passed my Paper F7 and F8 in first attempt , now I am confused in taking the further papers most of my colleagues told me that to take 3 Papers i.e. F9, P1, P2 but some told me not to take 3 I should go with 2 Papers and that would be F9, P2 . as F9 and P2 are both tough Papers and need extensive practice, I would be very grateful to you if you give me some advice on what should I do ? I mean should I take 3 papers or 2 and how should I prepare for this session a study plan would be very helpful although I am attending my college I am a full time student but still I watch OT Lectures .

      Thank You in Advance

      • Profile photo of John Moffat says

        Congratulations on passing F7 and F8 – I will pass your thanks on to Mike.

        F9 and P2 certainly are both tough papers, but I would take them in numerical order (as the ACCA recommend). If you decide to take 2 papers, then F9 and P1; whereas if you decide to take three papers then F9, P1 and P2.

        As to whether to take 2 or 3 papers, it so much depends on how much time you have available for studying. You say that you are a full time student. If you are studying ACCA at college then certainly you should be able to cope with 3 papers. However, if you are studying something else at college and therefore studying for ACCA at home in the evenings/weekends then obviously time is more limited and 2 papers would be better.

        We cannot produce a study plan for you – so much depends on what time you have available, and only you know that. Essentially you should work through the free lectures on here for whichever papers you decide to do, and leave plenty of time to practice every question in your Revision/Exam Kits – it is practice that is so essential.

        (and obviously when you have any problems then ask them in the relevant Ask the ACCA Tutor Forum and we will do our best to help.)

      • avatar says

        Dear John Sir ,

        Thanks for the reply .

        Yes I am a fulltime student and studying ACCA in an Approved College of ACCA and as you said I have much free time i.e I have 3 Days classes and 4 days off , so can I take 3 papers ?

        I will try to cover P1 from OT as well and any other issues which I face I would try to post them in OT Ask Tutor Forum.

  65. avatar says

    hi John
    am revising for f6 & f7 for December 14 what advice do you
    have for me in passing this time around. Because I want to pass very well.
    thank you and stay blessed for you are doing a good job.

    • Profile photo of John Moffat says

      Hi Monica

      The best advice that I can give you is obviously to study, but then to practice, practice and practice.

      You don’t say whether you or taking F6 and F7 for the first time, or are retaking.
      Whichever it is, you should download our free Course Notes and use them while watching our free lectures.

      Make sure that you obtain a Revision/Exam Kit from one of the approved publishers and practice every question. Do not look at the answers until you have had a good go yourself, and then learn from your mistakes.

      If you are unclear about anything then do ask for help in the relevant Ask the Tutor forum.

      Finally, read the reply from Mike Little to Sharlene (further down this page). Everything he has written about preparing a study schedule is relevant for any ACCA exams.

  66. avatar says

    Hello…will b retaking f5,I think I just need to practice more questions and manage my time for it cos I had 45 and combining it with F6 nd F9…please how do you advise I plan my reading schedule

    • Profile photo of John Moffat says


      I am sorry that you failed F5, but having got 45 there is no reason why you should not be able to pass in December.
      Practicing questions is vital – if you do not have a Revision/Exam Kit from one of the approved publishers then do get one (and if you do have one, then consider getting one from another publisher so that you have different questions to try).
      Remember also that in December all the F papers will have a section A containing multiple choice questions. We will be uploading shortly tests containing this type of question so that you can practice, but a new Revision Kit will have lots of them.

      Do think carefully about whether or not you will have the time to study for all three papers. It is certainly possible, but there are a lot of rules to learn for F6. F9 is much more about understanding, but be careful – many people think F5 and F9 are similar, but this is not the case and can cause confusion.

      With regard to planning a work schedule, do read what Mike has written lower down this page in reply to Sharlene. Although she is taking different papers, everything he has written is equally applicable to all papers.

      (and as Mike has written, do make use of our Ask the Tutor Forums if you have any problems – we will do our best to help :-) )

      • Profile photo of John Moffat says

        They are both good, so it is hard to choose between them.

        Were you happy with the style and the content of the BPP Paper F5 book? If you were then probably best to stay with BPP. (If not then maybe change :-) )

  67. Profile photo of MikeLittle says

    Do what all the prize-winning students do! Organise a schedule showing those days and hours that you have set aside for revision (F8) and for studying (P1)

    Make sure that you build into that schedule some leisure time for family, friends, birthday parties, friends’ weddings, sporting activities and whatever else you spend leisure time on.

    Build into the schedule regular breaks – maximum concentration time according to a recent American study is 45 minutes

    Try to do 2 sessions per evening for 4 evenings in the week and 8 sessions (at least!) for either Saturday or Sunday. Hopefully you can motivate yourself to doing another 3 or 4 sessions on the other weekend day

    Revise whatever you were taught in P1 in the evening as you travel home or when you get home (don’t do this if you’re driving)

    If you’re on public transport, try flipping through F8 pass cards or P1 mnemonics or just the opentuition course notes for F8 or P1

    Enlist the help of your family (see if they can take some of your own other workload off you – cooking, cleaning, ironing, and whatever else it is that women do and promise them that you’ll make it up to them after you have passed your exams. Hopefully they won’t remember your promise)

    Tell your friends what your plans are and ask them please not to invite you out except on one or two evenings per week – Friday night lime and one other?

    As you plan your schedule, make it achievable! Don’t plan for 16 hours a day revision after work or 24 hours a day at weekend. If it’s not achievable, it’s demotivating and will have completely the opposite effect that you are trying to achieve

    Decide early on which chapters for which paper you’re going to be looking at on which days at which time – and then stick to that time allocation!

    And keep asking questions on opentuition – we are here to help you :-)

  68. avatar says

    Hi Mike and John

    just wanted to let you know you all are doing a great job. with your assistance I passed all my F papers except for the June 2014 sitting I failed F8. I have already started studying for P1 now I have to do two theory papers for December 2014 sitting which I am not excited about since I don’t particulary like reading that much. can you give me some advice on studying for two theory papers . Factoring full time job 8-5 self studying F8 attending classes for P1

  69. avatar says

    Hi, I wondered whether you may be able to advise me if possible please?

    I am looking to sit 3 exams in Decemeber, and need to choose between F6, F7, F8 and F9.

    Which 3 would you recommend sitting together?

    Many thanks,

    • Profile photo of MikeLittle says

      Hi Tim

      The ACCA recommend that you tackle these exams in sequence so 6,7 and 8 would be the answer

      Thinking ahead, and assuming you pass the 3 that you settle on, next June sees the last F and then ?????

      Yes, P1 and probably P2 following the ACCA advice.

      P2 is a big step up from F7 and it would be difficult to follow P2 consolidations if you haven’t suffered F7

      Ok, so F7 is a must for this December.

      F8 is a lot of common sense and some technical knowledge. Given that you are an intelligent person, (I’m assuming!) then I don’t believe that the stress of studying F8 will be too great

      So that’s F7 and F8 so far.

      What little I know about F6 and F9 …. it’s difficult for me to make that choice.

      I imagine that F6 would be the one to get out of the way.

      That would leave F9 for June 2015 and that would be a good basis for the equivalent P level option paper

      This looks like I’m leaning heavily towards F6, F7 and F8!

      Hope that helps

  70. avatar says

    Dear John Moffat,
    I’ve been following ur video lectures on f9 and must commend that they are really helpful. I have challenge on my study time $ I think this made me to fail 3 papers(f5 f6 and f7) last attempt was June 2011. But now I want to resit f7 and attempt f9 in Dec’14. Is dis doable. Pls advise what other study style can I adopt considering the fact that am full time worker. Your advise will be most appreciated. Tnx

    • Profile photo of John Moffat says

      Hi Ogama

      Thank you for the comment about the lectures :-)

      Certainly resitting F7 and attempting F9 should be doable. (Although I do not understand why you do not want to rest F5 and/or F6 while the knowledge is still more fresh in your mind).

      With regard to study style, you do not say what you method of studying has been in the past. My suggestion (whichever papers you decide to take in December) is that you watch all of our free lectures (using with them our free Course Notes), and that when you feel confident in the topics you practice as many questions as you can. For this you really should obtain a Revision/Exam Kit from one of the approved publishers – they contain lots of exam standard questions to practice on. Try the questions yourself first (without looking to the answers) and only afterwards check with the answer and learn from your mistakes.

      In particular, spend time thinking about the written parts of questions. In F7 and F9 there are a lot of marks for the written parts – too many people concentrate solely on the calculations and lose marks on the written parts.

      Finally, if you have any problems or are confused about anything, then do ask in the relevant Ask the ACCA Tutor forums. We will do our best to try and help.

  71. avatar says

    Hello everyone,

    Firstly, thanks for sharing your knowledge about the ACCA. Really helpful.

    One question:

    I have just passed F5 and F6 with 74% and 71% respectively and only by self-study and working full time

    What do you think of sitting F7-F8-F9 assisting classes?

    About the Oxford Brooke’s degree. I opted in when I registered and I have the English qualification as well, Is there anything else I need to do?

    Thank you in advance!

  72. avatar says

    Hi – I have passed all other f papers – hope to sit f6 and f7 in December (I’ve already studied both syllabus but will need to revise!) I’d also like to take on one of compulsory p exams in December – what would you suggest p1 2 or 3 or am I being unrealistic?

    • Profile photo of John Moffat says

      If you are confident that you have the time to revise properly for F6 and F7, then I suggest you take P1. (The ACCA suggest that you take the papers in numerical order)

      But do make sure that you revision of F6 and F7 includes lots of question practice. It is practising exam standard questions that is more important than anything else :-)

  73. avatar says

    Hi I was advised to do combine F6 nd F9 with F5 in dec cos my retake F5 and I think it was my lack of time mgt dt y I did pass so if I practice questn a lot. Nd revise it,guess it will be ok.so will the combination go

  74. avatar says


    can you please advice me the best way to study P4 & P5 for december 2014 exams, like should i depend more on study text or else should i just use course notes and revision kit (along side with your video lectures). thank you

  75. avatar says

    i have not yet started to study for the December 2014 exams i work full time (8 to 5 Monday to Friday) do you think it is possible to start study both P1 and P2 for the exams in December

    • Profile photo of MikeLittle says

      Yes! By all means. What I suggest for P1 is repetitive reading through the course notes free on this site. It should take not much longer than 2 hours – just reading through. Do that 3 or 4 times. Then open a revision kit of past exam questions and plan what you would have written for those questions if they had faced you in an exam environment

      Check your plan against the printed solution

      Then do the next one, and the next one and the next one and the ne ……

      You get the idea

      For P2, read through the free course notes and appreciate the solutions

      2 or 3 times

      Now, get into a revision kit (and be prepared for a major shock!) but don’t get disheartened.

      Try the past exam questions and check your efforts against the solutions.

      Appreciate where you went wrong and then do them again, and again, and aga….. you get the idea

      Then, when you come across something you really cannot understand, post again

      And then it’s December

  76. Profile photo of pip says


    I will be sitting my first two ACCA exams in Dec 2014. I am exempt from F1-F4, I am unsure which papers to sit, are there any suggestions as to what papers I should begin with? I was also unsure what a suitable pairing woukd be for F5 as I will not be doing F4? Sorry if this has already been answered before.

    Thank you.

    • Profile photo of MikeLittle says

      The ACCA recommends that you attempt the exams in the same sequence as their numbers (not a big issue, but that’s what they recommend)

      Because those first three are all cbe (are you near an approved cbe centre?) there really is no issue about when to take them

      As for a partner for F5, it seems that F6 or F7 would go well with that (even F8 bit not F9)

      Hope that helps

      • Profile photo of pip says

        Thanks for the reply.

        If I was to sit them as follows:
        F5 & F6,
        F7 & F8,
        F9 & P1
        or is there a better option which would suit P1?

        Thank you,

      • Profile photo of John Moffat says

        Your plan is very sensible (and F9 and P1 together does make sense also – it is good to take a calculation paper (F9) together with a written paper (P1)).

      • avatar says

        However, would F5 and F6 be too hard when the exams come round and they are the day after each other? And if (worst case scenario), I fail F6, will all the tax rules be different next year?

      • Profile photo of MikeLittle says

        Well, answering your second question first, yes, the tax rules will change.

        The basic principles of governments raising money through taxation doesn’t change though so the fundamental elements remain the same

        The fact that the exams are on consecutive days shouldn’t be a problem – how much F6 learning were you planning to leave to that last 24 hours before the exam!?

      • avatar says

        Ha I’m not much of crammer. I study consistently throughout the year, just 3hrs and 15mins exams two days in a row would be tiring but doable I guess. Thanks for your help.

  77. avatar says

    i have already studied f8 which i will re sit in dec 14 attempt..now is it better to take p1 and p2 along with f8 or p2 and p3..btw i want to take p2 p3 i just need ur advice..my all other F level papers are clear.

    • Profile photo of MikeLittle says

      Hmm, I think maybe just P2 – it’s one BIG step up from F7!!

      If you insist on three papers (including the F8 resit) maybe think about entering for F8 with P1 and P3.

      Most students seem to like mixing a written paper with a numbers paper but P2 is one heck of a numbers paper so maybe try the other 2 P essentials

      • avatar says

        well i am more comfortable with p2 so i want 2 choose bw p1 and p3 which one is easier..?? i cant handle too much theory 3 theory papers at a time.

      • Profile photo of MikeLittle says


        I keep being asked “Which paper is easier?” and I keep being reminded of the presenter on “Who wants to be a millionaire?” who annoyingly keeps saying “These questions are only easy if you know the answers”

        It’s the same with ACCA exam papers – they’re all easy if you know your stuff

        The ACCA recommend that you take the papers in sequence so why not go for F8 resit, P1 and P2?

    • Profile photo of John Moffat says

      No – you have to complete your F papers (or be taking them at the same time).

      The only think that you could do is register for F4, F9 and P1, but then not attend for F9. However you would not be refunded the exam fee for F9.

    • Profile photo of MikeLittle says

      You can, but it will mean losing an exam entry fee. You could enter for F4, F9 and P1 but simply not turn up for F9

      Why not instead enter for F9 and P1 and aim to do the F4 with effect from 19 November when F4 becomes available to be attempted on line. Of course, that means that you should have near to you an approved cbe examination centre

  78. avatar says

    I am new to the ACCA and have just gained exenption of paperF1 , I would want to take paper F2 and F3 through CBE in November and then take Papers F4 and 8 in December 2014. Please advice

    • Profile photo of John Moffat says

      Taking F2 and F3 by CBE in November should be no problem, provided that you have a CBE centre in your area (I do not know which country you are in). You can find a list of CBE providers on the ACCA website.

      Is there any special reason for wishing to take F4 and F8 in December? You are certainly allowed to, but I ask because both papers are written (as opposed to calculations) and most people prefer to mix the papers. The ACCA recommend that the papers are taken in numerical order, which would make F4 and F5 maybe a better choice. (Especially since F5 is a continuation of F2, and you would just have been studying for F2)

      F4 will be available as CBE from 19 November, and so for that paper you are not fixed to a December date.

      Whatever you decide, do not underestimate the level of difficulty. It is important that you start studying now.
      We have free lectures and Course Notes for all of the papers. You should also get hold of a Revision/Exam Kit from one of the approved publishers. They contain lots of exam standard questions and the more practice you get the better.

      If you have any problems with your studies, then do ask on the relevant Ask the ACCA Tutor forum and we will try to help.

  79. Profile photo of MikeLittle says

    Hi Delson

    Three papers may be too much. If you were to read John Moffat’s recent posts about F5 and F9 and about how they are not really closely related, he suggests that by trying the two together could cause you some degree of confusion

    Are F5 and F9 your last two at the F level? I presume they must be if you’re talking about moving on into P2

    P2 is itself a really tough paper so trying that together with F9 which yoiu have already failed once could be too much.

    However, F5 with F9 is itself not a good combination.

    But, if those are the only 2 F level papers left, then try those two and forget about P level until next June

    Hope that helps but sorry to appear to be so negative

  80. avatar says

    I have papers F6-P1 left to complete. I am looking to complete 2exams in Dec ’14 and 3exams in June ’15. What order would you recommend? I was thinking F6 & F8 followed by F7, F9 and P1?

    • Profile photo of MikeLittle says

      That sounds like a reasonable plan although maybe F7, F9 and P1 could be sen as ambitious.

      If you’re prepared to potentially waste an exam entry fee, you could maybe do the three exams F6, F7 and F8 in December.

      If you should happen to fail 1 of them, then at least you will have done a lot of work in that area so a resit with the F9 and P1 would not be so bad

      What do you think?

      • Profile photo of John Moffat says

        I am afraid that you cannot take F7, F8 and P1 in December.
        You have to finish your F papers before starting your P papers (or be taking them at the same time)

        Sorry :-(

  81. avatar says

    Hi Mike

    I have attempted F7 four time but still haven’t pass. Got 42% this time. Any tips please. Also, since there is a change in syllabus and exam structure from Dec 2014, I have books for June 2013 attempt. Should these books be good or I should buy the latest one.


    • Profile photo of MikeLittle says

      No, the books should be fine. You’ll need to make sure you get up to speed with IAS 41 Agriculture. The course notes have ben revised to include a chapter on Agriculture

      As for tips, question practice.

      The revised course notes now include LOADS of mini exercises – get stuck into those as soon as you can

      I wouldn’t now spend time going through any text books (other than a reputable revision kit) – you must already have done that at least twice if you’ve failed the exam three times.

      Just question practice, question practice and then some question practice until you are heartily sick of F7 questions. When you reach that point then ….. do some more question practice

      Hope that helps

    • Profile photo of John Moffat says

      The syllabus has not changed and so the books you used for June are still valid.

      However it could be worth getting hold of a new Revision Kit because the format of the exam will change, with the introduction of multiple choice questions in Section A. The more practice you get of the new style of question the better.

    • Profile photo of MikeLittle says

      Personally I can’t think of a better choice. Maybe you could consider doing F4 cbe if there’s a centre close to home. That way you can forget the time pressure of December and tackle F4 before the December exam week, or after

    • Profile photo of MikeLittle says

      You don’t have that choice! You could enter for all three P1, P2, P3 and P7 and one option paper and then simply not turn up for one (or even two or three) of the others

      But the basic rule is that you shall have passed P1 – P3 (or at least be entered for them) before you can start into the option papers


      • Profile photo of MikeLittle says

        Hi Nageen

        The answer to that really depends on what else you have in your life. Are you a full-time student? Do you work at a job? Are you a mother whose time is limited by the demands of children?

        If you can get yourself organised and if you have few other diversions, then P1 – P3 is achievable.

        If there are other demands on your time or if you don’t wish to submit yourself to the pressure of 3 P level exams then settle for just P1 and / or P2 and / or P3

        Hope that helps

  82. avatar says

    Thank you, I do have the bpp revision books (get them for every paper) but as I found f5 so hard I concentrated on that. I have June 2014 regions book for f8, should I buy a new book as it will have questions similar to the December 2014 exam or can I stick to the June 2014 book and just use open tuition like I did for June 2014 exam. Thank you – you do work late on a Saturday night!!

    • Profile photo of John Moffat says

      You should really get a new Revision Kit. Not because the syllabus has changed, but because there will be multiple choice questions and, again, the more practice that you get the better.

      (And yes – it is late :-) I am going to bed now!)

  83. avatar says

    Hi, I had my first fail in f8 46 percent but I didn’t do any question practise, just listened to lectures and read the past f8 exa papers. would f7 or f9 be better to do with f8? If i do f9 it is the day after f8 in December 2014, whereas f7 has a days break in between the two. My only hesitation in f7 is that I absolutely hated f5 (which I did pass with shock) but had to work so hard at it hence why I didn’t do enough work for f8. I loved f6 and found f4 so interesting (past both of those). Obviously the days break is better so it would be f7 and f8 but I want to give enough time for f8 this time and still deep In the knowledge of how hard I found f5 and how much work I had to do for it to pass. I don’t come from a costing back ground I work for an accoutant. So what would you do, can’t bear another fail. Thank you.

    • Profile photo of John Moffat says

      F7 has no connection to F5. F7 is financial accounts and so costing is not relevant.
      I think therefore that you would be best taking F7 and F8.

      You said that you did not do any question practice for F8. Question practice is vital for all papers. You really must get hold of a Revision/Exam Kit and practice as many questions as possible (for both papers).

  84. avatar says

    I was so eager to complete my level 2 but unfortunately I did not pass in F8, it’s very hard on me as I was much prepared and found the exam okay..and it’s the first I fail so! I was taking F7 and F9 too.
    I’ve started P1 and P3 and was looking to sit both in Dec but now I have to resit F8.
    Is it good doing them 3? F8, P1 and P3?

    • Profile photo of MikeLittle says

      That’s a LOT of writing / theory. F8 Auditing is 100%, P1 Governance Risk and Ethics is almost certain to be 100% written and (from what little I know about P3) P3 is nearly (?) all written

      I would think seriously about attempting just F8 and P1 in December, then P2 and P3 in June 2015 and finish off with your two option papers in December 2015

      Sound good?

      • avatar says

        I wanted to do P2 all on its own because I’m not a fan of F7 and I heard P2 is a hell compared to F7. And I also want to (hopefully) finish with the exams next year.

        You are meaning that it would be difficult to memorise all the theory? Would it be really too much?
        F8 is one week before P1 and P3 and there’s a day between them both..my hand could rest with all the writing, haha.
        And I have plenty of time to study, no job or whatsover except p1 and p3 classes once per week. Up to now both are okay but I don’t know what is coming up in the next classes.

        Concerning F8, I am not planning to take classes again. I plan revising my notes, read my Kaplan book, watch lectures here and practising questions. Would that be enough since structure of the paper has now changed?


      • Profile photo of MikeLittle says

        Hi Sertu

        With that added information about no distractions and unlimited study time, ok, you could do it. It sounds like you are more wordy orientated than numbers so possibly 3 non-numerical papers could be the answer.

        Go for it!

    • Profile photo of MikeLittle says

      The ACCA suggest that the papers should be tackled in sequence (though that’s not really a big issue)

      P3 (so far as I am aware) is totally written as also is P1. Maybe the 35% numbers in P2 could give a welcome interlude between the total theory that would be represented by a combination of P1 and P3

      • Profile photo of aishaasad says

        Thank you Sir. So shall I go with P1 and P2 ?
        Moreover is there any benefit of having passed F7 just in june 2014 sitting that would help little bit in P2 ?

      • Profile photo of MikeLittle says

        Hi, yes, a recent pass in F7 will make the passage into P2 that little bit easier (but P2 is a BIG step up from F7!)

        Yes, go for P1 with P2 – I can’t think of a good reason to try and talk you out of that choice

  85. avatar says


    I was exempted from F1, but not from F2, F3. I passed F6 + F7 last June 2014. I would like to sit F4 + F5 in Dec 2014. However, as I did not take F2 yet, I consider F5 is not an appropriate choice. Is it better if I sit F4 + F8 in Dec this year, then later on sit F2 followed by F5? Please help to advise.

    Thank you in advance.

    • Profile photo of John Moffat says

      I assume that you have passed F3?

      You are not allowed to take F4 and F5 until you have passed F2 (unless you take all three at the same time).

      I would suggest therefore that you would be best taking F2 and F4.

      • avatar says

        Actually I have not taken F2 and F3 yet, but are still eligible to sit F6 + F7 and passed. As these exams are held monthly as computer-based papers, I can arrange to take them before Dec 2014.

        Other papers can only be held twice per year, so it’s more difficult to decide which ones are the best combination.

        What is your advice?

      • Profile photo of John Moffat says

        Ah – that is OK then. No problem :-)

        Assuming that you do take F2 CBE before December, then I really would take F5 in December. It continues from F2 and so many topics will still be fresh in your mind.

        Assuming you have the time for studying, then certainly F4 and F5. Now that F4 is becoming CBE also from 19 November, you could always take F5 in December and then F4 shortly afterwards to give a bit more time if you find you need it.

      • avatar says

        I am afraid that I do not have enough time for studying F2 then F5 for this Dec exam, so I consider another combination F4 + F8. However, after your reply, I think I need to concentrate on studying F2 from now on to prepare for F5.

        It is new to me that F4 will be a CBE soon, so it’s easier for me to plan studying schedule.

        Thank you so much for your advice. It is very helpful :)

      • avatar says

        Well, I mean that I will finish F2 CBE in Sep or Oct, then sit F4 + F5 in Dec exam (hope I have enough time). It sounds good, right?

      • Profile photo of John Moffat says

        Yes – that sounds good :-)

        (and because F4 will be CBE, then if you find you have too much work then you could delay F4 until January or February if you need to)

  86. avatar says

    Hi! I am a full time student. I failed F5 for the third time and F8 and F9 for the first time. I would like to ask that should I resit F5, F8 and F9 for December 2014 exam? Please help to advise me. Thank you.

    • Profile photo of MikeLittle says

      Why not concentrate on your nemesis F5? Maybe, just maybe, combine it with one other – I suggest F8.

      To fail F5 three times suggests that you are not fully understanding the subject and, by concentrating on just F5 using F8 as a variation in your studies, you can get your level of understanding up to examination standard.

      But trying three in a single session appears to be too much.

      Hope that helps

  87. Profile photo of Violeta says

    I’m planning to sit F2 very soon and I was thinking about studying for December exams F5 and F6 starting from September. I’d like to sit F3 and F4 ( as it is soon going to be available as CBE) later, like in February / March 2015.

    What do you think about this paper combination? Is it very difficult to pass them if they are in this order?

    • Profile photo of MikeLittle says

      I don’t the the sequence in which you take the exams is going to make a major difference although ACCA themselves recommend that you attempt them in sequence

      You do have a problem with taking F5 and F6 in December because you have not yet cleared the first three papers F1 – F3

      I suggest that you study for F3 and attempt that later this year. If you find it easy (and the free course notes and lectures on this site should make it a straight-forward exercise) then you may be able to study for F5 and F6 at the same time ready for December

      I am concerned that you may be being a little ambitious. You have no idea about the amount of work involved in these later F level papers (F4 – F9) so I wonder whether it may be “safer” to aim for F3 and F5 for this year followed by F4 in early 2015 with F6 and F7 in June next year

      Hope that helps

      • Profile photo of Violeta says

        Thank you so much ! I’ve already passed F1 .

        I will listen to your advice and after passing F2, try F3 as CBE and F5 in December. I will leave the rest for the next year.
        I’m a full time student, so I can study how much I want ๐Ÿ˜‰

        Thanks again !

      • Profile photo of MikeLittle says

        Ok, that’s good news that you have unlimited study time.

        Should you need to, please feel free to post any questions on this site and we’ll get back to you

  88. avatar says

    I just did my paper f4,f5 and f6 last semester and passed them all. I am considering to take paper f7, f8 and f9 this December 2014. Should I drop f8? Since all of my friends telling me that taking all 3 of them is hard. I’m a full time student. Thank You.

    • Profile photo of MikeLittle says

      A full time student should be able to take and pass three exams given that you have 4 months to prepare. And if your friends were to say that Iceland is very sunny, would you believe them? The degree of difficulty is up to you. If you prepare yourself fully you should be easily capable of passing three papers in December and prove your friends wrong

      And if you have any problems, post on this site and I, Gromit and John will give you answers to your various questions

  89. Profile photo of bereank says

    Hi, I see that F7 & F8 is a popular choice for most. I’m thinking of doing this in December. However, there seems to be a lot to learn in F7 and the F8 pass rate is rather low. Could someone advise me on the best strategy to ensure I pass? Cheers!

    • Profile photo of MikeLittle says

      The best strategy? Start work now. Read the free course notes, listen / watch the audio video lectures, get stuck into flash cards on this site, get hold of a reputable up-to-date revision kit (or download past exam questions and answers from this site, read through the questions and answers, over and over and over again.

      Get totally familiar with the contents and keep doing that repeatedly until you come out of that exam room in December knowing that you’ve nailed both papers

      And if you get stuck on anything, anything at all, post your question on Ask the Tutor and I or Gromit will get back to you as soon as we are able

      Does that help?

    • Profile photo of John Moffat says

      The combination is certainly OK, and I would not consider changing papers now. If you studied for them for June, then keep studying for them for December – do not waste the time you have already spent. If you take other papers instead you will forget what you have already learned.

      • avatar says

        F5 and F9 are recommended as the 5th best combination on this poll so it must be good for some? They both follow on from F2 but in different ways I’ve been told.

      • Profile photo of John Moffat says

        That is true – they follow on a different ways.
        F5 is performance management (variances etc). F9 is financial management (investment appraisal, foreign exchange risk etc). They are very different papers.

      • Profile photo of MikeLittle says

        Andrea – yes, it’s the fifth most popular. But that’s out of only six choices! Only F8 is less popular and that could be a symptom of many students having no experience at all of auditing and displaying an element of fear of the unknown

      • avatar says

        Yes I saw that it was recommended as better than doing F5 & F7. F7 is supposed to be quite solid so wasn’t sure it was the best with F5. But possibly with F8 if you are saying. I was told that F5 and F9 compliment each other in some ways. Also, is it essential to buy another updated F5 textbook?

    • Profile photo of John Moffat says

      You have not said which papers you have already passed (or been exempted from).

      You can take it with any other F paper, but the ACCA do recommend you take them in number order, which is sensible.

  90. avatar says

    Kudos to all the Open Tuition crew. You are doing such tremendous work!
    I have F9 and the P papers to write. I am looking to qualify by June 2015 hence I plan to write 3 papers( F9, P1 and P2) in Dec 2014 and the final 3 papers( P3, P4 and P7) in June 2015. Are these combinations wise without me shooting myself in the foot. Thank you.

  91. Profile photo of segolame says

    hello everyone

    I want to start reading and preparing for June 2015 exams (for paper F4 + F5+ F6 do you think its too early?) by November this year due to the fact that I am having my wedding on 13 September. what do u think

  92. avatar says

    Hello John, I’ve loved your lectures in past and passed F9 with them. I attempted P1 and P3 in June, Passed P1 and failed P3. What exams should i go for any suggestion should be helpful? Should i go for just P2 and P3 or take P4 with them as well.

    • Profile photo of John Moffat says


      Thank you for the comment, and congratulations on passing P1 :-)

      It really depends on how much time you have available for studying. However P2 and P4 are both hard exams, so I would suggest just taking P2 and P3 in December. Then you will just be left with P4 and one other to take next June.

    • Profile photo of John Moffat says

      You cannot take P1 unless you take F8 and F9 at the same time. (Unless you register for all three and then do not attend for either F8 or F9 – but then you will not get your money back).

      I would suggest that depending on your marks in June, you either just retake F8 and F9, or you attempt all three.

    • Profile photo of John Moffat says

      Well I think you should retake all three papers in December.

      F4 will be all MCQ’s; F5 will be part MCQ’s and part longer questions; F6 will not have MCQ’s – it will be the same format as the June exam.
      Don’t worry about the MCQ’s – the knowledge required does not change. Just make sure that you practice lots of them to get used to the style.

      If you have access to a CBE centre, then you will be able to take F4 as CBE from November 19th. Then you could concentrate on the remaining 2 for December.

  93. avatar says

    hi i just wanted to confirm, i plan on re-sitting f4, f7 and f9, in december i have already cleared p1, which one would you recommend from p2 or p3 to go with in december? or do you recommend that i should do f4 in cbe and do f7, f9 and p2/p3? a quick response would be appreciated.

    • Profile photo of MikeLittle says

      Given that three of your papers are to be retaken, I’m wondering whether you may be over facing yourself attempting four in each sitting. Possibly you should concentrate on getting through those three that are causing you problems

      • Profile photo of MikeLittle says

        Hi again

        I still think you should concentrate on these three. f4 CBE and F7 and F9 in December.

        If you are adamant that you want to start into the P level in December then why not look at P1. F7 is almost completely numerical, F9 (I understand) is around 50/50 numbers and written and P1 is entirely written. It could be a good balance

        It’s difficult to imagine you coping with P2 when you say you are already struggling with F7 so P1 is looking favourite

  94. avatar says

    I will be resitting paper f4 and f9 in December 14 . I m confident that I will pass this time therefore I want to pick one p level paper too . Can you please suggest which P paper would be good to give with f4 and f9. . Many thanks.

  95. avatar says

    Hello MikeLittle
    I passed F1 and F3 last month with the help of opentution and Preparing for F2. Hopefully I will finish by the mid of Aug.
    One of my friend who helps me in my ACCA suggested me to take F8 with F5 but I am bit confused with F8 since I hate theory and book reading. He says Hold F4. F6 is too lengthy to be taken with F5. So please advise me regarding the combination of F5 with F8 as I see this combination in worse category.
    Is it possible to pass F8 and F5 in this dec studying from sep to nov.
    I am doing job from 8 to 4. I do self studies.

    • Profile photo of MikeLittle says

      Hi Ahmad – sure you can pass F8 with F5 – but did you think about F7 with F5? Or even F4 and F5 – now that’s a popular combination. You have to face the facts – at one time or another you’re going to have to pass them all so there’s not a lot of point in delaying any – it still has to be passed.

      Keep posting whenever you come across something that you don’t understand and we’ll try to explain the matter to you

  96. avatar says

    hello sir.i have passed my F2 exam using your lectures and mocks and i got 71%,
    now my initial plan was to take 4 papers for December f4 f5 f6 f7, but some people have told me not to..they told me to take 3 papers f4 f5 f6.
    can you please guide me what to do?
    now that F4 is confirmed CBE (checked in myacca and its giving me 2 options, paper based and CBE )
    im now thinking to take f5 f6 f7 and do my best to clear these three and take f4 seperatly as CBE after december exams, hopefully clearing that aswell will make 4 papers gone in 6 7 months time.
    kindly suggest what to do.

    • Profile photo of John Moffat says

      Congratulations on passing F2 :-)

      I do think that taking 4 papers at once is too much. They are at a higher level than F1, F2, and F3 (I assume that you have already passed or been exempted from F1 and F3?).

      Leaving F4 until after the December exams is a good idea, and so leaving yourself with 3 for December.
      That is certainly possible, but it very much depends on how much time you have available for studying.

      What would be sensible would be to start studying now and decide for yourself how easy or difficult you are finding the papers. If you are finding that you are managing well, then register for all three papers. On the other hand, if you find that you are having big problems with one or more of them, then just register for two of them.

      Obviously everyone is different as to what they find easy and what they find hard. The only way to find out for yourself is to actually start studying them :-)

      • avatar says

        thanks for the reply,
        i was in FIA and i got expemtions from F1 F2 F3, but they are all same right?
        my classes are starting from 11th augest, so ur suggesting i should take f5 f6 f7 work hard and clear them in one go and take f4 in CBE after december? its a good plan right?

      • Profile photo of John Moffat says

        Yes, they are the same :-)

        And yes, try F5, F6 and F7. But why not spend some time before your classes watching a few of the free lectures on here first.
        That will give you an idea of the level of difficulty. Hopefully you will find no problem, but if you do decide it is too much then you will be able to change your mind.
        (Watching some lectures on here will make your classes easier for you as well :-) )

  97. avatar says

    Hi. I completed F2 and F3 in June 2014 (exempt from F1). I was wondering what combination you would recommend to do next? My lecturer recommended F5 and F6. Would anyone think this is a good combination from past experience? Or would F5 be better combined with F9? I want to do F5 next as I hear it follows on from F2 and hopefully what I learned will still be fresh in my head! Does F9 also follow on from F2? Thanks in advance for any advice! Much appreciated!

    • Profile photo of John Moffat says

      I would certainly take F5 next while F2 is still fresh in your head.

      Although F9 also follows on from F2, I would not take it with F5 – there is very little connection between F5 and F9. (F5 is mainly continuing the costing/budgeting/variance part of F2; F9 is continuing the investment appraisal (DCF) part of F2).

      I would take either F4 and F5; or F5 and F6.
      (F4 is 100% written – no arithmetic; F5 is 50% arithmetic and 50% written; F6 is almost 100% arithmetic.)

      F4 is going to go CBE soon (it is not yet certain when) and when it does then you will be able to take it on demand. That could be a reason for choosing F5 and F6 this December.

      • avatar says

        Hi John,

        Many thanks for your quick reply.

        Yes I have heard that F4 might be going CBE here next year so I am thinking of holding of on it.

        My lecturer did recommend F5 and F6 together too but a lot of people think that combination is too hard. People say there is a lot to cover in both F5 and F6 and that it is very hard to cover everything while doing both together.

        However, if I do end up doing F5 and F6, what subject would you then recommend to do with F9?

        Thanks, Andrea

      • Profile photo of Jason Lai says

        Dear sir,
        I am trying to be early bird for the exam entry of course it’s cheaper. I choosen F2 F3 CBE and F6 at the same. The two cbe papers, the message shown plz contact your nearest centre. I was charged just F6 alone. What if until the month of Dec i still havent pass or fail F2 F3 will i be able to sit for F6 which was paid. I think this what treasure 22 is trying to ask, i guess.

      • Profile photo of John Moffat says

        Hi Jason

        Yes โ€“ you will still be able to sit for F6.
        As long as you have chosen F1, F2 and F3 as well (or have already been exempted or passed) I, then there is no problem.

    • Profile photo of John Moffat says

      I’m not so sure there is a ‘best’ paper to take with F6. The ACCA recommend that you take them in number order – that’s the way they designed the programme of exams.
      If you look at the charts above it seems most students suggest F4, but it obviously depends what papers you have already taken or have been exempted from.

      • Profile photo of John Moffat says

        In that case I would suggest F7 as being the most logical (and the chart above confirms others think the same, if you rule out F4 and F5)

        That leaves F8 and F9 to do together, which is good because one is all written and other is half arithmetic.

  98. avatar says


    I am thinking of taking F8 with 2 P Level papers in December, just wanted to get people’s thoughts if this may be too heavy a workload? If possible what would be the best combination?

    I’m leaving my job a month before exams and going to use that time to focus solely on studying. So I’m hoping that additional month would give me enough time to prepare…

    • Profile photo of John Moffat says

      There is no reason why you should not be able to manage it.
      However, have you already passed F9? (Because you have to finished all your F papers (or be taking them at the same time) to be able to start the P papers.)

      • avatar says

        I took F9 with F7 in June, so I’m just considering what my options could be if I passed both.

        So for combination of P papers, would P1 & P3 work well together?

    • Profile photo of MikeLittle says

      Assuming that John’s point about having finished all your F level papers is satisfied, why not try P1 and P3? I suggest those because there is a clear day between the exams and it seems from numerous posts on this site that students believe that that is important. It gives that bit of space for last minute revision

      In addition, there is a little bit of overlap of F8 within P1 (ethics and independence)

  99. avatar says


    I am eligible for exemption of F1 to F9, want to know if it’s possible to apply to write other papers(thinking of taking p1-3 in Dec) before paying for the exemptions??

    • Profile photo of MikeLittle says

      I doubt that very much! Think from the ACCA’s perspective! We let you do 3 papers and (hopefully not) you fail and decide not to go further! Er, no, sorry. I imagine that you shall have to be registered as a student and that, before you are allowed to enter any P level papers, you will need to pay for your 9 exemptions

  100. avatar says

    Hi, I want to modify f2 and f3 papers in MYACCA portal. I had registered previously to take the papers in the December session and I paid the fees already but now I want to take them through CBE in august or September. In the myACCA portal it is possible to change from paper base to CBE but the problem is that the center cannot be modified and I wish to take them in a different center not the one I registered in December, moreover there are other papers that I will maintain to take in paper base in the December session. I was wondering if I should just remove F2 and F3 from the December session which means my account will have a balance and when I will register for the june session I will need to pay a certain sum plus the balance to complete the fees for the papers in june session. I don’t know if this is possible

  101. Profile photo of paaras says

    Hello Everyone, i am sitting for F5, F7 and F9 exams in Dec 14. I failed F5 and F7 in a previous attempt. Can i still use two years old Kaplan study notes for F5 and F7?
    Any reply would be much appreciated

    • Profile photo of MikeLittle says

      1, 2, 3 or 4 – it’s up to you. Most students seem to find that 2 each 6 months is enough

      Student registration lasts for 10 years but I’ve never heard of anyone being time-barred

  102. Profile photo of Natalie says

    Hi, I am thinking of taking F2 and F3 CBE before Dec and take 2 or 3 more exams in Dec 14.
    I have only started a few chapters for F2 and I’m working full time.
    Do you think it is better/possible to take 2 or 3 exams in Dec and which papers I should take given I’ve passed F2 and F3.
    Thanks a lot!

    • Profile photo of latoyah says

      I also work full time, I find that taking the time to focus one paper consistently and sitting the exam paper works best.
      then sit 2 paper base exams. but that depends on the amount of time you have available for study. it makes no sense to pay for 2 or 3 papers when you barely have time to study.
      I study on my own as there is no time for class, work and family.
      My method is to go through the OT notes and lectures and then all the questions in the revision kit and the last few days before exams do the mock exams. You cannot pass an acca exam without a lot of practice no matter if it is computation or writing.

      we are in july now i would suggest that if you can study and pass those two papers by September then go ahead and two dec. put if not doing F4 or F5 only for dec would be a good plan.

  103. avatar says

    Hi everyone, I just registered for ACCA and got one exemption (F1). I wish to take 4 papers in december 2014, f2, f3, f4 and f5. I was just wondering if is a good combination or is the work load too much?

    • Profile photo of angele1 says

      Hi, yes it’s possible to do all the four. F2 and F3 are easy and you might also consider doing the CBE for these papers anytime during the year. You would then be left with only F4 and F5 for december sitting.
      Good luck :)

      • avatar says

        Thanks, I would very much like to take F2 and F3 in the CBE session, but the problem is that I have already registered those papers in the December 2014 session. I don’t know
        if there is a possibility to switch them to CBE.

      • Profile photo of angele1 says

        Hi, you already paid for the 4 papers for december 2014?

        If yes, you can still modify your exam entry for F2 and F3 and register for two other papers (cause ACCA will not refund your payment) till the 8th september, with no additional cost.
        You can register for the two other papers for June 2015 sitting.

        For the CBE, you have to pay directly to the school or centre offering the exams.

        Best of luck :)

    • avatar says

      Thanks once more.One more question: Can I modify my exam entry for F2 and F3 and register for two other papers still for the december 2014 session and take f2 and f3 through CBE in the coming months. That means I will end up taking 6 papers within 6 months, that is 2 in CBE and 4 in normal session. Is this possible?

      • Profile photo of angele1 says

        Hi Bertrand, yes it’s possible to modify your exam entry for dec 2014. And yes, you can do 2 CBE + F4 and F5 in december 2014.

    • Profile photo of latoyah says

      you answered your own question, as with all ACCA papers. you need enough time to cover all topics and practice and be comfortable in all areas and only you alone how much time you have to cover everything.

      what i can say is that the F7 paper covers a lot of info and you need a lot of practice for this one even more than the others (in my opionion)

  104. avatar says

    I sat F4 and F7 together passed both 7 mainly computational and extremely time pressured 4 is all rote learning and theory it needs to click in your head took me awhile I couldn’t have sat 6 with any other too much to learn and I thought 5 was horrible the worst of them all
    Good luck

  105. avatar says

    Please help me with this F2 question.A company which operates a process costing system had work-in-progress at the start of last month of 300 units (valued at $1,710) which were 60% complete in respect of all costs. Last month a total of 2,000 units were completed and transferred to the finished goods warehouse. The cost per equivalent unit for costs arising last month was $10. The company uses the FIFO method of cost allocation.
    What was the total value of the 2,000 units transferred to the finished goods warehouse last month?

  106. Profile photo of angele1 says

    Hi, F7 has some theory but not so much. Sometimes there are theoritical questions in Q4 and Q5.
    And F4 has lots and lots of theory…
    Hope you make the good choice. Good luck :)

  107. avatar