I will enter FR December session 2026.Is tutor can say which topic most commonly will be examined?
and which topic you advise need to read most that exactly will be examined for Section A,Section B and Section C
General ACCAFR December session 2026
21d ago#1See in the syllabus: https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/syllabus-study-guide.html - section 7 on page 14 summarises the overall approach, which, combined with the recent examiners' reports https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/examiners-report1.html suggests the following:
Section | Question format | Marks | Principal syllabus focus |
|---|---|---|---|
C | Two constructed-response questions of 20 marks each | 40 | C – Analysis and interpretation; D – Preparation of financial statements |
B | Three scenarios, each with five 2-mark objective test questions | 30 | Primarily B – Accounting for transactions, potentially drawing on A, C and D |
A | Fifteen independent 2-mark objective test questions | 30 | Across the entire syllabus, particularly topics not examined elsewhere |
Total | 100 |
Section A provides the breadth of syllabus coverage, testing both knowledge and application. Its precise composition will depend on the topics assessed elsewhere in the examination, with the aim of achieving an appropriately balanced examination.
Section B is best regarded as three opportunities to examine selected syllabus topics in greater depth, particularly the accounting treatments covered by area B. However, there is no prescribed allocation of particular IFRS Standards or syllabus areas to the three questions.
Section C can be expected to contain substantial requirements involving financial statement preparation and/or financial statement analysis. However, the syllabus does not guarantee that one question will always be preparation and the other interpretation, or prescribe a fixed balance between single-entity and group questions.