FR S22-J23 Final 230325 124937

May 8, 2026

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Financial Reporting (FR) syllabus and study guide for September 2022 to June 2023 outlines how learners plan study and understand what exam sessions assess across the ACCA qualification. It explains the three intellectual levels—knowledge and comprehension, application and analysis, and synthesis and evaluation—and how these align to exam cognitive levels, including that skills may be assessed at different depths. It also clarifies that ACCA does not prescribe learning hours, describes education recognition goals, and details the structure and delivery modes of Applied Knowledge and Applied Skills examinations, including pass mark requirements.

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FR S22-J23 Final 230325 124937

May 8, 2026

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