ACCA · Applied Skills
AA Audit and Assurance
The audit from acceptance to the auditor's report: ethics, planning and risk assessment, internal control, gathering evidence, and review and reporting.
AA
- Format
- Session computer-based exam
- Duration
- 3h
- Pass mark
- 50%
- Total marks
- 100
- Sessions
- March, June, September, December
- Syllabus
- 2026/27
Exam structure
- Section A30
3 case scenarios of 10 marks, each with 5 objective test questions of 2 marks
- Section B70
3 constructed-response questions: one of 30 marks and two of 20 marks, mainly on planning and risk assessment, internal control or audit evidence
No syllabus changes for 2026/27. Two sections: three 10-mark cases, then one 30-mark and two 20-mark questions. Ten minutes are added before the exam to read the instructions.
Syllabus navigator
Every area, with where HPS teaches it.
Use the arrow keys or select an area. Areas and sub-areas follow the ACCA 2026/27 syllabus. Weightings appear only where the examining body publishes them.
Syllabus area A
Audit framework and regulation
4 sub-areas, as the syllabus lists them. HPS lessons and questions are tagged to these codes, so your Knowledge DNA and revision plan point at the exact sub-area you got wrong.
- A1The concept of audit and other assurance engagements
- A2External audits
- A3Corporate governance
- A4Professional ethics and ACCA's Code of Ethics and Conduct
Courses
AA tuition is scheduled on request.
Tell HPS you are interested and the programme office will let you know when the next course is confirmed.
Practise free
Questions without an account.
- Free AA practice is being prepared
Next sessions
- December 20267 Dec 2026 to 11 Dec 2026
Resources
Free reading for this paper.
- Resources for this paper are being prepared. The library grows every week.