You have to buy one. For money! And just a gentle warning … to ask for or to receive a pirate copy is a criminal offence and certainly not the sort of activity that would be condoned by ACCA
I know how much it hurts to pay money … believe me, I do
However, you must look upon this as a necessary investment in your progress towards qualification as a Chartered Certified Accountant
And please, do NOT pursue your search for a soft copy … the ACCA and the recognised approved publishers DO check on suspected breaches of copyright