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I suggest you refer to the OBU forum https://opentuition.com/forum/obu-forums
The first exams at the Expertise & Strategic levels are not for 27 month, so I imagine it will be quite some time before the “transitional rules” are published.
This is all the publicly available information at this time: https://www.accaglobal.com/gb/en/campaigns/accountancy-redefined/future-acca-qualification.html
First Foundation/Knowledge exams (2 hour on-demand) – July 2027
First Expertise (“Applied”) & Strategic exams (“session” exams) – September 2027At the Strategic Professional level there will be two core exams and one Options exam.
Yes as it says in the emails, we are all expecting the announcement of a “redesign”.
ACCA generally gives plenty of notice to all stakeholders, and the 2025-26 syllabuses are relevant to June 2026 (so no need to be “afraid”).
Why would anyone other than family or friends go to an accountant who doesn’t hold a PC? Would YOU trust them? If without a PC, they won’t be required to have professional insurance? If you need a plumber or an electrician, do you not consult check-a-trade or similar? Would you have a surveyor or architect responsible for building your forever home who isn’t certified?
Here’s an article with some useful links for others coming across this thread and thinking about starting a practice https://www.accaglobal.com/uk/en/member/sectors/smp/creating-tomorrows-practice-today/starting-your-own-accountancy-practice-part1.html
They are usually released in the week after exam week. So please check again later this week.
@anupriya – to the best of my knowledge – though you would have to ask ACCA for confirmation – being marked “Absent” would be counted as an attempt. Which would make the candidate ineligble for a rank (prize/award) at a later sitting.
You could consider contacting ACCA’s Authorisation Department to clarify your specific situation authorisation@accaglobal.com
See here under “Exam Structure” – for the Foundation Diploma, you must pass all 7 exams and complete the Professionalism online module https://www.accaglobal.com/uk/en/qualifications/glance/foundation-level/foundation-diploma.html
If you don’t meet the minimum entry requirements for the ACCA Qualification you don’t have to do the Foundation Diploma just because you’re in Pakistan – as far as I am aware any student can start Foundations at RQF Level 2, 3 or 4 https://www.accaglobal.com/uk/en/qualifications/glance/foundation-level/course-details.html – so if you feel confident about skipping Levels 2 & 3 you can start with FBT, FFA and FMA
@CLARA@ – this post is an announcement of the availability of mocks – it you have a question, please use an appropriate forum – but don’t just post a Q (as here) – if you have a Q paper, you should have access to the answers – so what is your query about the Q/A?
Welcome to my forum! If you have any technical queries, I will be happy to answer them, but I cannot offer a “marking” service to individuals. It would open flood gates to similar requests and I simply don’t have the resources.
I highly recommend the “read the mind” article which can be downloaded from this page https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/exam-technique.html
There is also the pre-session mock and debrief provided by ACCA https://opentuition.com/topic/acca-pre-june-2025-mock-exams-available-now
It’s best avoided.
“Recalculate the interest expense included in the statement of profit or loss.”
Short answer – yes – here are a couple of examples you might see in model answers/examiner’s reports.
Family-run businesses often lack formal governance structures like a board of directors or a robust internal audit function. This can lead to a concentration of power within the family, potentially increasing the risk of conflicts of interest or poor decision-making – this is business risk.
Family-run businesses are more likely to engage in related party transactions, such as loans to family members or sales to family-owned entities. Not conducting such transactions at fair value is a source of business risk – the RoMM is that such transactions are not adequately disclosed (IAS 24).
Workings are necessary to be awarded “partial credit” if the answer given is wrong. So where the answer is so obviously correct, as in your example, you wouldn’t have to show it.
If not so obvious, I would present as % (W), e.g. 33% (30/100)
You don’t need the “* 100 =”
If it bothers you I suggest report to ACCA directly https://www.accaglobal.com/uk/en/footer-toolbar/contact-us.html
I suppose you need only include anything relevant to meeting the minimum entry requirements https://www.accaglobal.com/uk/en/qualifications/glance/acca/minimum-entrance.html and claims, if any, for exemptions.
If it’s a financial accounting system, the auditor will be auditing it’s output.
