UK Version Guidance

Welcome to my forum! Can you please give me some context? Are you sitting it in connection with applying for a practicing certificate? Which exam sitting? (Or something else?)

Yes its for practicing certificate. I have to re-sit AAA UK version to be able to apply. I am confused if these lectures would help me prepare for UK version exam or not. I have BPP Coursebook but i just want to speed up the process.

If you look at the contents of our AAA-UK and AAA-INT notes you will see the Chapter 32 of each is for that that stream ONLY - i.e. for UK there is only one examinable topic "auditing aspects of insolvency" that is not examinable in INT. It is a relatively short chapter (Chapter 20) in ACCA's Study Hub. Activity 1 in the Study Hub chapter is typical of an exam question in this area when it comes up, not at every exam session, as 10-15 marks of a 25-mark Section B question.

AoPI is not examinable in UK, so you can ignore that in your revision.

In Study Hub practice questions, you should also attempt "Jay Ltd" - a 25-mark question which combines auditing aspects of insolvency with going concern (as examined also in INT).

What you NEED to be aware of is that the exam docs for UK are the UK ISAs - this means that there are additional points that might be made in answers that are UK-specific. Note that exam Qs will be essentially the same (only Ltd or plc rather than Co and £ instead of $s), so if insolvency were not to come up, a candidate prepared for INT could pass UK on INT knowledge (!)

But for your purposes I strongly recommend that you look out for the UK v INT differences. A quick way to pick up on these points is to look at ACCA's Study Hub UK text and search "in the UK" for the key points and other references to UK-specific content. Apart from ethics (which I'll come back to in my next post), these are most relevant in the Study Hub chapters 12 (completion and review), 13 (auditor's reports) and 14 (reports to TCWG).

The most important additional exam doc to be aware of is the FRC Ethical Standard, which has provisions that go beyond IESBA. For any ethics question, you could most likely pass it based on IESBA but it would be worth having this "extra" points up your sleeve - e.g. "management threat" is a SEPARATE category of threat. I recommend section 7 in Chapter 3 of the Study Hub.

thanks a lot for detailed guidance, this does helps a lot to put things in perspective.

I'll request ACCA to let me access study hub as i am already a member and i don't get access to study hub now.

And one silly question. as of 1st Jan 2026 IFRS 15 and IFRS 16 are adopted by UK Gaaps. Are they examinable? as i don't know the threshold of time for standards becoming examinable?

There is no longer an SBR-uk stream because ifrs as adopted by FRC is the same as INT. So no new IFRS knowledge needed.