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ACCA P2 Exam Capabilities  

The outcomes of the P2 exam for students will be:

1. Discussing the professional and ethical duties of the accountant

2. Evaluating the financial reporting framework

3. Advising on and report the financial performance of entities

4. Preparing the financial statements of groups of entities in accordance with relevant accounting     standards

5. Explaining reporting issues relating to specialised entities

6. Discussing the implications of changes in accounting regulation on financial reporting

7. Appraising the financial performance and position of entities

8. Evaluating current developments

Please note these capabilities are based on the UK exam. To find out information from other

regions please go to - Syllabus Guides


ACCA P2 Exam Format and Structure

  • A 3 hour 15 minute exam (Paper based exams from September 2016 onwards)
  • A pass mark of 50%
  • Section A will consist of one scenario-based question worth 50 marks. It will deal with the preparation of consolidated financial statements including group cash flow statements and with issues in financial reporting
  • In Section B students will be required to answer two out of three which will normally comprise two questions which will be scenario or case-study based and one essay question which may have some computational element. Section B could deal with any aspects of the syllabus

ACCA P2 Full Syllabus and Study Guide

Access the most up to date ACCA P2 Corporate Reporting Syllabus and Study Guide by going to - P2 Syllabus

ACCA P2 Useful Links

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ACCA P2 Corporate Reporting

The P2 Corporate Reporting exam is one of the three papers that need to be completed within the 'Essentials' module. The 'Essentials' module is the first module at the Professional level.

In order to proceed to the next module, 'Options', all exams must be successfully completed. However please note that exams do not need to taken in any specific order (e.g. P2 can be completed first followed by P1 and P3).

See the diagram on our Syllabus Overview page for more details on how the P2 exam fits into the overall syllabus structure.

The aim of the P2 exam is to apply knowledge, skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

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