UniGeniusFinancial reporting

Unofficial practice for the ACCA Financial Reporting (FR) exam. Not affiliated with or endorsed by ACCA.

Timed practice exam

Financial reporting practice exam 1

Sections A and B of the exam: 60 marks in 108 minutes. Section A: 15 two-mark objective test questions. Section B: 3 scenarios, each with five two-mark questions. The paper is handed in when the clock reaches zero.

  • A Section A question earns its marks only when the whole answer is right. Each question in a Section B scenario earns its marks on its own.
  • Section C, the two written questions, is read by Mia separately, so this paper gives your marks on Sections A and B, not a pass or fail.
  • Unofficial practice with original questions, written to the structure of the ACCA Financial Reporting exam.
  • Move between questions in any order and flag any to come back to. Leave about 54 minutes for Section B.