Using These Notes
For each area of the syllabus, the notes cover:
- The key knowledge/technical areas
- The answer technique!
It is VERY important to understand that the nature of the AA exam is such that it cannot be passed
without excessive practice so these notes HAVE to be used in combination with past exams or the
revision kit.
Use the LATEST revision kits from approved content providers.
The past papers on the ACCA website are not updated for changes in ISAs or IFRS.
When you are attempting questions from the latest revision kits, focus on ‘knowing’ the language used
and understanding the ‘answer technique’; remember, it’s not the English language which will help you
get through the exam- it is the ‘audit language’!
Lastly, ensure you read the Technical articles on the ACCA website; focus on the ones that have been
published in the last 12 months from you exam attempt.
About The Exam
- All questions are compulsory. The exam will contain both computational and discursive elements.
- Questions will adopt a scenario/case study approach.
Computer-based exams
The total exam time is 3 hours.
Section A of the exam comprises three 10-mark case-based questions. Each case has five objective test
questions worth 2 marks each.
Section B of the exam comprises one 30-mark question and two 20-mark questions.
Section B of the exam will predominantly examine one or more aspects of audit and assurance from
planning and risk assessment, internal control or audit evidence, although topics from other syllabus
areas may also be included
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, Tools available in the CBE
- Calculator- can bring own!
- Scratch pad
- Screen splitter- can be moved
- Highlight: visible for all requirements
- Strikethrough: dealt with this information
- Cut and paste within the CR area
- Re-set: ALL text removed. Be careful! Only if want to start again- warning message will come up.
Can use undo function to restore!
For Section B in CBEs
- Each question will have a number of requirements.
- Use word processing tools to construct the answer.
- A pre-formatted response template might also be given (mainly for audit risks, control deficiencies
and IESBA’s ethical threats and safeguards)
Which formatting options should a student use in CRs?
- Bold
- Underline
- Marks for content NOT how you are presenting it. No marks for formatting!
- Can insert table yourself if pre-formatted not given
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For each area of the syllabus, the notes cover:
- The key knowledge/technical areas
- The answer technique!
It is VERY important to understand that the nature of the AA exam is such that it cannot be passed
without excessive practice so these notes HAVE to be used in combination with past exams or the
revision kit.
Use the LATEST revision kits from approved content providers.
The past papers on the ACCA website are not updated for changes in ISAs or IFRS.
When you are attempting questions from the latest revision kits, focus on ‘knowing’ the language used
and understanding the ‘answer technique’; remember, it’s not the English language which will help you
get through the exam- it is the ‘audit language’!
Lastly, ensure you read the Technical articles on the ACCA website; focus on the ones that have been
published in the last 12 months from you exam attempt.
About The Exam
- All questions are compulsory. The exam will contain both computational and discursive elements.
- Questions will adopt a scenario/case study approach.
Computer-based exams
The total exam time is 3 hours.
Section A of the exam comprises three 10-mark case-based questions. Each case has five objective test
questions worth 2 marks each.
Section B of the exam comprises one 30-mark question and two 20-mark questions.
Section B of the exam will predominantly examine one or more aspects of audit and assurance from
planning and risk assessment, internal control or audit evidence, although topics from other syllabus
areas may also be included
Page | 1
, Tools available in the CBE
- Calculator- can bring own!
- Scratch pad
- Screen splitter- can be moved
- Highlight: visible for all requirements
- Strikethrough: dealt with this information
- Cut and paste within the CR area
- Re-set: ALL text removed. Be careful! Only if want to start again- warning message will come up.
Can use undo function to restore!
For Section B in CBEs
- Each question will have a number of requirements.
- Use word processing tools to construct the answer.
- A pre-formatted response template might also be given (mainly for audit risks, control deficiencies
and IESBA’s ethical threats and safeguards)
Which formatting options should a student use in CRs?
- Bold
- Underline
- Marks for content NOT how you are presenting it. No marks for formatting!
- Can insert table yourself if pre-formatted not given
Page | 2
