• 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
  • Search
  • Register
  • Login
  • ACCA FR:
  • FR Notes
  • FR Lectures
  • FR Practice Questions
  • Flashcards
  • Revision Lectures
  • FR Forums
  • Ask the Tutor

Congratulations to Jamil from Pakistan and Jeeva from Malaysia - Global Prize winners!
see all ACCA December 2022 Genius Hunt Competition winners >>

Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>

FR Revision Mock Exam


This FR test simulates Sections A and B of the paper FR exam. Section A consists of 15 multiple choice questions, and Section B consists of 3 scenarios each having 5 multiple choice questions. All questions are worth 2 marks and all questions should be attempted.

(The real exam will also contain a Section C consisting of 2 long-form questions)

Please read the following carefully before attempting the test:

  1. The time allowed is 108 minutes
  2. You may skip questions and return to them later; also you may go back and change your answers, provided that it is within the time allowed
  3. You can attempt the test as many times as you like – the questions are drawn at random from a bank of questions and so each test will be different (although obviously sometimes some questions will be repeated).
  4. After you have finished the test, you will be given your mark (as a %) and will be given the option to review your answers so that you can see which questions you got right and which wrong. (Please note that you will not be shown the workings for the correct answer. If you are unsure as to how the answer is arrived at then please ask in the “Ask the ACCA Tutor Forum” BUT please copy and paste the question so that we know which question you are referring to. (Simply giving the question number is not sufficient because each test has different questions))
  5. If you choose to attempt another test, then a window will appear with ‘yes’ and ‘no’ buttons and a question mark! You should click on ‘no’ to start a new test.

The bank from which the questions are selected will be gradually expanded, so do visit the test again regularly ?


Take ACCA FR Mock exam

To benefit the most from this Mock Exam, please turn off all distractions and sit it under real exam conditions.
When you complete your exam, your result will be displayed instantly on the screen and you can review your answers.



Reader Interactions

Comments

  1. Alisha19 says

    November 25, 2022 at 2:11 pm

    Can anyone please help me with ques 19

    Log in to Reply
    • Levo says

      December 4, 2022 at 12:10 pm

      I also had this wrong, I think either the answer is wrong or the question is poorly worded, the opening liability of 5.4m may mean that on the TB it’s on the credit side so it’s an over provision.
      In that case it’s -5.4m (o/b) + 22.8m (CY) + 4m (def tax CY increase)
      That at least matches to the answer.. I picked 32.2 which is of course out by 5.4×2.

      Log in to Reply
  2. tanishaladha says

    September 3, 2022 at 5:05 pm

    help me with the que 29

    Log in to Reply
« Older Comments

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy