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ACCA P7 Capabilities  

The outcomes of the P7 exam for students will be:

1. Recognising the legal and regulatory environment and its impact on audit and assurance practice

2. Demonstrating the ability to work effectively on an assurance or other service engagement within a     professional and ethical framework


3. Assessing and recommending appropriate quality control policies and procedures in practice     management and recognise the auditor’s position in relation to the acceptance and retention of     professional appointments

4. Identifying and formulating the work required to meet the objectives of audit assignments and applying     the International Standards on Auditing (UK and Ireland)

5. Identifying and formulating the work required to meet the objectives of non-audit assignments

6. Evaluating findings and the results of work performed and draft suitable reports on assignments

7. Understanding the current issues and developments relating to the provision of audit- related and     assurance services

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

regions please go to - Syllabus Guides


ACCA P7 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 contain two compulsory questions. Question 1 will be worth 35 marks and Question 2 will be worth 25 marks. The questions will be based on ‘case study’ type questions
  • For Section B will have the choice of 2 from 3 questions. Each question is 20 marks each.  This section will tend to be more focussed on specific topics, for example ‘auditor’s reports’, ‘quality control’

ACCA P7 Full Syllabus and Study Guide

Access the most up to date ACCA P7 Advanced Audit and Assurance Syllabus and Study Guide by going to - P7 Syllabus

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ACCA P7 Advanced Audit and Assurance Syllabus

The P7 Advanced Audit and Assurance exam is one of the four papers that you can attempt within the 'Options' module. The 'Options' module is the second and final module at the Professional level.

In order to complete this module you will be required to complete two papers. Please note that these papers do not need to taken in a specific order (e.g. P4 can be completed first followed by P6).

See the diagram on our Syllabus Overview page for more details on how the P7 exam fits into the overall syllabus structure.

The aim of the P7 exam is to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

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