Please see the Relational diagram linking AAA with other ACCA exams in the ACCA syllabus https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/p7/studyguides/aaa-int-sg-sept18-jun19.pdf and this is taken from the exam docs: “The accounting knowledge that is assumed for AAA is the same as that examined in SBR*. Therefore, candidates studying for AAA should refer to the IFRS Standards listed under SBR.” * Excluding EDs and DPs. ACCA’s exams rules do not (now) prevent candidates from sitting AAA before SBR but ACCA, the examiner (and former examiner) would strongly advise against it.