Financial Reporting (FR) Sample Questions – March/June 2020

May 8, 2026

Upload by Levi

These sample questions are representative of the style and range of constructed response questions that could be asked in the live ACCA Financial Reporting exam. They are designed to help candidates familiarize themselves with question types, features, and functionality within the live exam environment. While the practice exam is reflective of the constructed response section of the live exam, it has some differences. The live exam is timed, but this practice exam has no time limit. Candidates can leave and return to the practice exam at any time, with their responses saved. Answers to constructed response questions in the live exam will be expert-marked. At the end of this practice exam, candidates can use the provided solution material to assess their performance, including a Marking Guide and/or Sample Answer for each question. To access solution material without completing all questions, candidates can click 'End Exam' on the Item Review Screen and navigate to the Marking tab on the Dashboard to Self-Mark. The instructions displayed are representative of those in the live exam, with noted differences highlighted. General instructions for the practice exam include an allocated 10 minutes for instructions before the exam starts in the live setting, and automatic exam start after 10 minutes have passed or upon user choice. A copy of the instruction screens is accessible via the Help button. Navigation and answering guidance is provided, emphasizing reading each question carefully, using the question number display, and navigating via 'Next', 'Previous', or the Navigator/Item Review screens. A warning message will alert candidates if they attempt to navigate away without viewing all question content, ensuring all scrollbars and on-screen exhibits are visible. Candidates are advised to provide answers for all elements of each question and can revisit and change answers at any time. A 'Flag for Review' option is available through a button click.

LanguageEnglish

CategoryExam

FormatPDF

Pages12

Reading Time30 min

May 8, 2026

Upload by Levi