Examinable documents for ACCA Advanced Audit and Assurance (UK)

For AAA-UK in the September 2026, December 2026, March 2027 and June 2027 sessions, the regulations issued by 31 August 2025 are examinable, and a document can be examined even if its effective date is still to come.

Sessions	September 2026, December 2026, March 2027 and June 2027
Cut-off	Documents issued by 31 August 2025
Auditing	The International Standards on Auditing (UK)
Ethics	The FRC Revised Ethical Standard 2024 and the codes of ethics
Accounting	The IFRS Accounting Standards assumed from Strategic Business Reporting

Auditing and quality standards

ISAs (UK) 200 to 720, including ISA (UK) 315 (Revised July 2020), ISA (UK) 570 (Revised September 2019) and ISA (UK) 600 (Revised September 2022).
ISQM (UK) 1 on firm-wide quality management and ISQM (UK) 2 on engagement quality reviews.
Practice Note 23 on auditing financial instruments, and the bulletin of illustrative auditor's reports for UK private sector financial statements.

Assurance and review engagements

ISAE (UK) 3000 on assurance engagements other than audits or reviews, with the guidance on extended external reporting.
ISAE 3400 on the examination of prospective financial information.
ISSA 5000 on sustainability assurance engagements.
ISRE (UK) 2410 on reviews of interim financial information.

Ethics, governance and money laundering

The FRC Revised Ethical Standard 2024, the professional body's Code of Ethics and Conduct and the IESBA Code, including its sustainability assurance standards.
The UK Corporate Governance Code 2024, the FRC Guidance on Audit Committees and the minimum standard for audit committees and the external audit.
Anti-money laundering guidance for the accountancy profession.

Developments and technology

The list also includes the proposed revisions to the going concern standard, FRC thematic reviews on technology and other information, climate-related reporting guidance, the FRC's professional judgement guidance, and the IAASB's support material on automated tools and techniques. Exposure drafts are examinable only as developments.

How this course follows it

Every question and lesson here is written to the UK versions of these standards as they stood at the cut-off.

Try 3 questions

Short questions in the course’s own format, not ACCA’s: the exam itself is all written.

Question 1 · Course practice question · Reports2 marks

Auditor's reports and reporting to those charged with governance

Halden Co is an unlisted company with a year end of 31 March 2026. Materiality for the financial statements as a whole is $400,000, set at 5% of profit before tax of $8m. At the completion stage the directors have declined to correct three misstatements:

1. Closing inventory includes obsolete lines carried at $180,000; their net realisable value is nil.

2. No provision has been made for a legal claim that the company expects to lose; the best estimate of the settlement is $150,000.

3. Repairs costing $60,000, carried out and invoiced in April 2026, were accrued as an expense of the year to 31 March 2026.

Ignore tax.

Taken together, by how much do these uncorrected misstatements overstate profit before tax, in $000? (2 marks)

Question 2 · Course practice question · Quality management2 marks

Quality management

Lorton & Co's monitoring partner has listed these features of the firm's system of quality management. Lorton & Co audits listed and unlisted companies.

Which of these are deficiencies under ISQM (UK) 1 or the FRC Ethical Standard? Select all that apply. (2 marks)

Tick 2The managing partner, who holds ultimate responsibility for the system, evaluates it once a yearEach completed engagement chosen for inspection is inspected by the engagement quality reviewer who reviewed itPart of each audit partner's bonus depends on the value of non-audit services sold to that partner's audit clientsAll personnel who must be independent confirm their compliance with independence requirements every yearEvery engagement partner has at least one completed engagement inspected on a three-year cycle set by the firm

Question 3 · Course practice question · Sustainability assurance2 marks

Sustainability assurance

Cresswell Co reports 14 lost-time injuries for 2026 in its sustainability report. The figure comes from the central injury register kept by its health and safety team. A practitioner is planning procedures on the risk that injuries have been left out of the reported figure.

Which procedure tests directly whether injuries have been left out? (2 marks)

Inspect the central register for evidence of review and sign-off by the health and safety managerAgree the 14 to the registerVouch each injury in the central register to the entry in the site accident book that records itTrace injuries in site accident books and HR absence records to the register

Next step

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Questions people ask

Does AAA-UK use the UK or the international ISAs?

The UK versions: the International Standards on Auditing (UK) issued by the FRC.

Which ethical standard applies in AAA-UK?

The FRC Revised Ethical Standard 2024, alongside the professional body's Code of Ethics and Conduct and the IESBA Code.

Is sustainability assurance examinable?

Yes. ISSA 5000 and ISAE (UK) 3000 are on the list, and the syllabus has an outcome area on the assurance of sustainability information.

Which documents set the cut-off?

Regulations issued by 31 August 2025 are examinable in the September 2026, December 2026, March 2027 and June 2027 sessions.

Unofficial practice for the ACCA Advanced Audit and Assurance (AAA) exam, not affiliated with ACCA. ACCA is a trademark of the Association of Chartered Certified Accountants, which does not endorse this course. Every question here is original. No VAT is charged.