P7-AAA- UK Variant

I am not familiar with UK variant but I believe there are some specifics in the following areas:
Ethics – Fee dependency and Audit partner rotation
Auditor’s reports – captions of elements and, very specifically, other matters prescribed by CA06 (relevant to ISA 720). I presume you have read “An update for P7 students on Key Audit Matters (P7 INT) and the Extended Auditor’s Report (P7 UK)”

The main difference in the syllabus area is that UK includes F4. “Auditing aspects of insolvency (and similar procedures)” rather than F4. “The audit of performance information (pre-determined objectives) in the public sector” which is exclusive to INT.

In UK exam docs you also have more FRC documents than in INT and, of course, the assumed knowledge of FR will be that in SBR(P2)-UK, rather than INT.

That said, bear in mind that the examiner will aim to keep Qs as close as possible so as not to advantage or disadvantage candidates sitting different variants. I think the Approved Revision Kits now serve both variants – so as long as you disregard those Qs that are specifically INT, that should give you confidence.

If you look at SBR exam docs you’ll find a summary of differences between IFRS and UK standards https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f7/examinable%20documents/fr-sbr-examinable%20documents-S18-J19.pdf. For more details on any topic you could find the full text of the standards, for reference, on the FRC website. I think it would give you more confidence, however, if you practice some AAA questions to reassure yourself that this is an auditing exam – not a financial reporting exam.