• Skip to primary navigation
  • Skip to main content
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
    • BT
    • MA
    • FA
    • LW
    • PM
    • TX-UK
    • FR
    • AA
    • FM
    • SBL
    • SBR
    • AAA
    • AFM
    • APM
    • ATX
    • Dates
    • What is ACCA

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

ACCA Past Papers – ACCA Past Exams – Questions and Answers

VIVA

Links to ALL ACCA Past Papers

FUNDAMENTALS

(ACCA does not publish past AB, MA and FA exams – to practice you need to buy Revision Kit for these exams)

AB Accountant in Business Specimen Exam Paper

Business and Technology (BT) (Full Exam)BT (Full Exam) Answers
Business and Technology (BT) (Extra MTQs)BT (Extra MTQs) Answers

See also AB Revision Mock exam 


MA Management Accounting Specimen Exam Paper

Management Accounting (MA) (Full Exam)MA (Full Exam) Answers
Management Accounting (MA) (Extra MTQs)MA (Extra MTQs) Answers

See also MA Mock exam 


FA Financial Accounting Specimen Exam Paper

Financial Accounting (FA) (Full Exam)FA (Full Exam) Answers
Financial Accounting (FA) (Extra MTQs)FA (Extra MTQs) Answers

See also FA Mock exam 

 


LW Specimen Exam Paper (ENG & GLO)

Questions: Corporate and Business Law-LW(ENG) – LW(ENG) Answers

Questions: Corporate and Business Law-LW(GLO) – LW(GLO) Answers

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

See also: ACCA LW Mock Exam (ENG) | ACCA LW Mock Exam (GLO)


PM Specimen Exam | PM Past Exams

See also  PM CBE mock exam | PM Revision Kit Live


TX Specimen Exam | TX past exam papers

(These exams are out of date, you need to get Updated Revision kit)


FR Specimen Exam | FR Past exam papers

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


AA Specimen Exam | AA Past exam papers

See also: AA Mock exam | AA Practice Questions | AA Revision kit live


FM Specimen Exam | FM Past exam papers

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


PROFESSIONAL LEVEL

SBR Corporate Reporting

SBR International variant questions |  SBR UK variant questions

SBR UK Specimen Exam


SBL Specimen exam | SBL Past exam papers

See also  SBL revision lectures solving past ACCA questions ]


AFM Specimen Exam | AFM past exam papers

See also AFM Revision lectires based on Past Questions


APM Specimen Exam | APM Past Exam Papers

[See also APM revision lectures based on ACCA questions]


ATX Advanced Taxation

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


AAA Past  exam papers:  International variant | UK variant


See also:

Free ACCA Lectures | Free ACCA  notes |ACCA Exams Dates

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


Reader Interactions

Comments

  1. alhassanbangura says

    June 11, 2015 at 10:16 am

    Please I’m unable to see and download f5 past question and answer for June 2010

    Log in to Reply
    • John Moffat says

      June 11, 2015 at 11:08 am

      That is because the ACCA only publish exams going back to December 2010.

      Your Revision Kit will have earlier questions and answers in it.

      Log in to Reply
  2. rustamrakhmatov27 says

    May 30, 2015 at 11:03 am

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

    Log in to Reply
    • John Moffat says

      May 30, 2015 at 2:15 pm

      Try subtracting the bank overdrafts from the cash at bank balances to get the net ‘cash and cash equivalents’.

      Log in to Reply
  3. rustamrakhmatov27 says

    May 30, 2015 at 10:13 am

    is the calculation of cash b/f c/f right in 1st question? where is it taken from??? ( i mean 634000 and 815000)

    Log in to Reply
    • John Moffat says

      May 30, 2015 at 10:43 am

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

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

      Log in to Reply
  4. Abdul-Wasiu says

    May 12, 2015 at 2:10 pm

    Please I would like to know if lecture notes can be read online rather than having to first of all download them ?
    Thank you .

    Log in to Reply
    • John Moffat says

      May 12, 2015 at 3:28 pm

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

      Log in to Reply
  5. Carlix says

    May 6, 2015 at 3:06 pm

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

    Log in to Reply
    • John Moffat says

      May 6, 2015 at 3:22 pm

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

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

      Log in to Reply
  6. ricky says

    April 18, 2015 at 10:01 am

    how can i downloads video lectures

    Log in to Reply
    • John Moffat says

      April 18, 2015 at 10:07 am

      You can not – they can only be watched online.

      It is the only way that we can keep this website free of charge.

      Log in to Reply
      • ricky says

        April 18, 2015 at 10:37 am

        how can get lecture videos

      • John Moffat says

        April 18, 2015 at 10:39 am

        I repeat – they can only be watched online.
        If you have problems watching then do to the support page for help. The link is above.

  7. ABRizni10 says

    March 29, 2015 at 12:27 am

    im struggling in accurals and prepayments??

    Log in to Reply
    • John Moffat says

      March 29, 2015 at 6:57 am

      Have you watched the free lectures on accruals and prepayments?

      If you have, the ask any specific questions in the paper F3 Ask the Tutor Forum.

      Log in to Reply
  8. samuel says

    March 18, 2015 at 3:31 pm

    pls help me with study guide for f1

    Log in to Reply
    • John Moffat says

      March 18, 2015 at 3:42 pm

      Ask this in the F1 Ask the Tutor Forum – the F1 tutor will advise you.

      Log in to Reply
  9. cosmas says

    February 16, 2015 at 9:33 am

    Hello Sir

    I want to download alot of question on F1 and audio lectures but i cant see a link where i can download please help

    Log in to Reply
    • John Moffat says

      February 16, 2015 at 9:56 am

      They cannot be downloaded – only watched online.

      Only the free Lecture Notes can be downloaded. It is the only way that we can keep this website free of charge.

      Log in to Reply
  10. karabom says

    January 19, 2015 at 2:07 pm

    where can I find F6 SA version study material?

    Log in to Reply
    • John Moffat says

      January 19, 2015 at 2:53 pm

      You should contact tuition providers in SA (you can search by country on the ACCA website) and they should be able to help you.

      Log in to Reply
  11. Sali says

    January 5, 2015 at 8:33 am

    Hello Sirs,

    I do not find any past exams for F7 paper in the link above.

    Thanks in advance

    Log in to Reply
    • MikeLittle says

      January 5, 2015 at 6:08 pm

      Go to “students”, “ACCA qualification journey”, “F7”, “Past exam papers” and there you go!

      Log in to Reply
      • Sali says

        January 6, 2015 at 7:14 am

        Thanks Sir….?

      • John Moffat says

        January 6, 2015 at 7:50 am

        Thank you Sali for reporting the broken link – it will be corrected today.

        (The instructions above from Mike are how to find the exams on the ACCA’s website – http://www.accaglobal.com )

  12. Mariyam says

    December 16, 2014 at 11:20 am

    hey…. guy’s.. need a little bit help.. .. that’s f3.. am stuck on consolidation.. ok here is my Q.. when calculating goodwill, if land carrying value is 27,000 and but land fairvalue is 50,000. what should i take to calculate goodwill?

    Log in to Reply
    • John Moffat says

      December 16, 2014 at 11:45 am

      In future you should ask questions like this in the relevant paper forum – not as a comment on past exams.

      You effectively calculate the goodwill on the fair value of the land. However, the way you do it is to calculate goodwill in the normal way (as per the free lecture) and then make the fair value adjustment – reduce goodwill by 23,000 and increase land by 23,000.

      This is covered in the free lectures on consolidations.

      Log in to Reply
      • Mariyam says

        December 16, 2014 at 12:04 pm

        10x, man.. yah, next time I’ll ask Q in the paper forum. actually am new to opentution.com, later i found that Q should ask in forum.. anyway it was big help,,

  13. tirita says

    December 4, 2014 at 11:38 am

    HI, I am stuck at the Financial Accounting Pilot paper F3. I need answers too. How do I get them?

    Log in to Reply
    • John Moffat says

      December 4, 2014 at 11:45 am

      The link to the F3 exam is above (and the link works – I have just checked it).

      Log in to Reply
      • tirita says

        December 4, 2014 at 11:53 am

        Oops, thanks John. Seen it

  14. lakshmana iyer krishnan says

    November 20, 2014 at 4:00 am

    Dear Open Tuition people,
    It was great idea to put the Candidate Answer Booklet in your website. This will be of great help to students. This is not available anywhere else. It would have been ideal if ACCA sents this to students along with Exam Entry Docket. The first time I went to exam hall I had lots of difficulty in filling up this form.
    Thanks a million for all the efforts you are putting
    Warm regards
    Krishnan

    Log in to Reply
    • sesay says

      November 20, 2014 at 5:39 am

      Hello,Sulliaman reply about the past exams,Just because I have technical problems in my computer,That’s why I don’t be able to take the past exams.thank you.

      Log in to Reply
  15. olalekan says

    October 19, 2014 at 9:15 pm

    am new here,am in nigeria and considering writing ACCA exam,pls introduce me to acca and easiest way for me to start,likewise how much i nid to have before i can seat for acca exam,tanks

    Log in to Reply
    • MikeLittle says

      October 20, 2014 at 10:34 am

      Hi

      I suggest you post your question on one of the forums rather than on the page for past exams!

      Log in to Reply
  16. bernadetta says

    September 30, 2014 at 6:54 pm

    Hie, how do i download f7 past exam papers?

    Log in to Reply
    • John Moffat says

      September 30, 2014 at 7:47 pm

      If you click on the F7 link above it will take you to the ACCA website. You can download the past exam papers there.

      Log in to Reply
  17. Sulliaman says

    September 12, 2014 at 9:01 pm

    I want you to send me guide lines for my ACCA
    exams December 2014.thank you.

    Log in to Reply
    • John Moffat says

      September 13, 2014 at 8:27 am

      I am not sure what you mean by guidelines, and you have not said which ACCA exams you will be taking.

      As a start, I suggest that you read this page:
      https://opentuition.com/acca/make-best-use-opentuition/

      Appreciate that they are hard exams and the only way to pass is by spending time studying and practicing questions.
      You must start studying now, and plan you time so that you are able to study several hours every week. Use our free Lectures and the free Course Notes that go with them. Also, you must purchase Revision/Exam Kits from one of the ACCA approved publishers – these contain lots of exam standard questions to practice on.

      Log in to Reply
  18. bulaya gladys says

    August 25, 2014 at 12:07 pm

    Hi John ,
    I am studying P9 for december 2014 exams and i find your notes very helpful and easy to understand.But my challenge is when you give examples why dont you show workings and the answers to those examples?

    Log in to Reply
    • John Moffat says

      August 25, 2014 at 1:00 pm

      I go through the examples in the free lectures on here that go with the Course Notes (because they are lecture notes).

      Also, if you look at the contents page of the Course Notes you will see that the answers to the examples are printed at the back.

      Log in to Reply
  19. love says

    August 18, 2014 at 6:29 pm

    Good day,please how can i get past questions and answers for my revision in P1.

    Thank you.

    Log in to Reply
    • John Moffat says

      August 18, 2014 at 6:33 pm

      If you click on the link on this page which says ‘P1 Professional Accountant (PA)’ then it will take you to the page on the ACCA website where you can download past exam questions and answers.

      (However, there are only a limited number of past exams listed – better would be to buy a Revision/Exam Kit from one of the approved publishers. They have the past exam questions and also many more exam-standard questions to practice on.)

      Log in to Reply
      • love says

        August 18, 2014 at 6:44 pm

        Ok but can you direct me to any of the publishers here in Nigeria?so i can buy from them .

        Thank you.

      • John Moffat says

        August 19, 2014 at 10:03 am

        Hi

        You can find BPP stockists in Nigeria by following the relevant link from this page: https://www.bpp.com/about-bpp/aboutBPP/stockists

        I do not know about Kaplan or Becker (although if you go to their websites and contact them, they may be able to help).

  20. morbangs says

    May 30, 2014 at 10:44 pm

    Please would someone help me with F 8 mock exam for June 2014 sent to mo******@***il.com. Thanks
    Wish all good luck

    Log in to Reply
    • dassi says

      February 13, 2015 at 10:42 am

      you just have to f8 carefully and ans many question as posible

      Log in to Reply
« Older Comments
Newer Comments »

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in