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ACCA · Strategic Professional · Option

AAA Advanced Audit and Assurance

Leading audit and assurance work: regulation, ethics and quality management, planning and evidence for complex audits, other assignments, and reporting.
AAA
Format
Session computer-based exam
Duration
3h 15m
Pass mark
50%
Total marks
100
Sessions
March, June, September, December
Syllabus
2026/27

Checked against ACCA's own pages on 22 October 2026. HPS re-checks before each session.

Exam structure

100 marks

  1. Section A50

    One compulsory case study set at the audit planning stage (one company, a group or several clients), drawing mainly on sections A-D; 40 technical + 10 professional skills marks.

  2. Section B50

    Two compulsory 25-mark questions on short scenarios: one mainly on completion, review and reporting (section E), the other from any other section (20 technical + 5 professional skills marks each).

Variants

  • AAA-INT
  • AAA-UK
  • AAA-IRL

The areas shown are AAA-INT's; AAA-UK differs in two sub-areas. There is no Nigeria variant. Builds on AA.

VerifiedRecorded from the official pages on 22 October 2026Source 1 Source 2 Source 3
Syllabus navigator
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

Regulatory Environment

3 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.

  • A1International regulatory frameworks for audit and assurance services
  • A2Money laundering
  • A3Laws and regulations
Courses
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Practise free
  • Free AAA practice is being preparedHPS lecturers are writing exam-style questions for this paper. They appear here, free and without an account, once they are reviewed.

Next sessions

  • December 20267 Dec 2026 to 11 Dec 2026Verified
Resources
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AAA Advanced Audit and Assurance · ACCA · HPS