ACCA AA Examinable Documents and Syllabus

What is examinable in Audit and Assurance, September 2026 to June 2027

The syllabus for these sessions has no additions, deletions or amendments. Alongside it, a list of examinable documents sets out the standards and codes a question can draw on.

Sessions	September 2026, December 2026, March 2027, June 2027
Syllabus changes	None for these sessions
Cut-off	Regulations issued by 31 August 2025
Accounting knowledge	As examined in Financial Accounting (FA)

Sessions

September 2026, December 2026, March 2027, June 2027

Syllabus changes

None for these sessions

Cut-off

Regulations issued by 31 August 2025

Accounting knowledge

As examined in Financial Accounting (FA)

Auditing standards

The International Standards on Auditing on the list run from the overall objectives of the auditor through planning, risk assessment, materiality and evidence to going concern, written representations and the auditor's report. They include ISA 315 (Revised 2019) on identifying and assessing risks, ISA 220 (Revised) on quality management, ISA 240 (Revised) on fraud and ISA 570 (Revised 2024) on going concern. A regulation issued by 31 August 2025 can be examined in these sessions even if it takes effect later.

Ethics and governance

A code of ethics and conduct for professional accountants, built on the five fundamental principles and the threats and safeguards approach.
The UK Corporate Governance Code (revised January 2024), as an example of a code of best practice.
Guidance on audit committees and their relationship with the external auditor.

The syllabus

A Audit framework and regulation
B Planning and risk assessment
C Internal control
D Audit evidence
E Review and reporting

How this course follows it

Every question and lesson here is written to the September 2026 to June 2027 study guide and the standards examinable in those sessions.

Try 3 questions

Question 1 · Single question · Syllabus B42 marks

Understanding the entity and analytical procedures

The auditor of Ingleby Co is obtaining an understanding of the applicable financial reporting framework and the entity's accounting policies.

Which of the following matters is part of that understanding? (2 marks)

The reasons for any changes in Ingleby Co's accounting policiesIngleby Co's procedures for recruiting staffThe design of the controls over the authorisation of purchase orders for raw materialsThe number of staff in the sales team

Question 2 · Single question · Syllabus A32 marks

Corporate governance

The board of Elsworth Co, a listed company that applies the UK Corporate Governance Code, proposes to pay its non-executive directors a bonus equal to 1% of any increase in earnings per share, to align their interests with the shareholders'.

Which statement is correct? (2 marks)

This follows the Code, as it aligns them with shareholdersThe Code requires all directors' pay, including non-executives' pay, to be linked to performanceThis conflicts with the Code, as performance-related pay could compromise their independenceThis is acceptable, because non-executive directors take no part in running the business day to day

Question 3 · Single question · Syllabus D42 marks

Non-current assets, liabilities and equity

Garston Co has capitalised $420,000 of development costs for a new product.

Which procedure gives evidence that the costs meet the recognition criteria in IAS 38 Intangible Assets? (2 marks)

Inspect budgets and market research for adequate resources and probable future benefitsAsk the project manager about the productAgree the total to the general ledgerConfirm that the costs were incurred after the board approved the project and that the board minutes record the approval

Questions people ask

Has the ACCA AA syllabus changed for 2026 to 2027?

No. There are no additions, deletions or amendments to the syllabus for September 2026 to June 2027.

Are standards with a future effective date examinable?

Yes, if they were issued by 31 August 2025 and are on the examinable documents list, such as ISA 570 (Revised 2024) on going concern.

Which accounting standards does AA assume?

The accounting knowledge examined in Financial Accounting (FA).