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ACCA · Applied Knowledge

FA Financial Accounting

Double entry from first principles to a set of single-company financial statements and a simple group, with the concepts that explain why each entry is made.
FA
Format
On-demand computer-based exam
Duration
2h
Pass mark
50%
Total marks
100
Sessions
On demand
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 A70

    35 objective test questions, 2 marks each

  2. Section B30

    2 multi-task questions of 15 marks each: one on consolidation, one on preparing accounts for a sole trader or limited company

No syllabus changes for 2026/27. The consolidation question in Section B may include a little interpretation.

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

The context and purpose of financial reporting

5 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 scope and purpose of financial statements for external reporting
  • A2Stakeholders' needs
  • A3The main elements of financial reports
  • A4The regulatory framework
  • A5Duties and responsibilities of those charged with governance
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  • Free FA 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
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