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ACCA F7 Exam Capabilities  

The outcomes of the F7 exam for students will be:

1. Discussing and applying a conceptual and regulatory frameworks for financial reporting

2. Accounting for transactions in accordance with International accounting standards

3. Analysing and interpreting financial statements

4. Preparing and presenting financial statements for single entities and business combinations in     accordance with International accounting standards


ACCA F7 Exam Format and Structure

  • A 3 hour 15 minute exam (Paper based exams from September 2016 onwards)
  • A pass mark of 50%
  • All questions are compulsory. It will contain both computational and discursive elements
  • Some questions will adopt a scenario/case study approach
  • Section A of the exam comprises 15 objective test questions of 2 marks each
  • Section B of the exam comprises three 10 mark case-based questions. Each case has five objective test questions of 2 marks each
  • Section C of the exam comprises two 20 mark questions

ACCA F7 Full Syllabus and Study Guide

Access the most up to date ACCA F7 Financial Reporting Syllabus and Study Guide by going to - F7 Syllabus

ACCA F7 Useful Links

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ACCA F7 Financial Reporting Syllabus

The F7 Financial Reporting exam is one of the six papers that need to be completed within the 'Skills' module. The 'Skills' module is the second and final module at the Fundamentals level.

In order to proceed to the next level, 'Professional', all exams must be successfully completed. However please note that exams do not need to taken in any specific order (e.g. F5 can be completed first followed by F4, F6 and so on).

See the diagram on our Syllabus Overview page for more details on how the F7 exam fits into the overall syllabus structure.

The aim of the F7 exam is to develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, and how to analyse and interpret those financial statements.

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