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ACCA F8 Exam Capabilities  

The outcomes of the F8 exam for students will be:


1. Explaining the concept of audit and assurance and the functions of audit, corporate governance,     including ethics and professional conduct, describing the scope and distinguishing between the functions     of internal and external audit


2. Demonstrating how the auditor obtains and accepts audit engagements, obtains an understanding of     the entity and its environment, assesses the risk of material misstatement (whether arising from fraud     or other irregularities) and plans an audit of financial statements


3. Describing and evaluating internal controls, techniques and audit tests, including IT systems to identify     and communicate control risks and their potential consequences, making appropriate recommendations


4. Identifying and describing the work and evidence obtained by the auditor and others required to meet     the objectives of audit engagements and the application of the International Standards on Auditing


5. Explaining how consideration of subsequent events and the going concern principle can inform the     conclusions from audit work and are reflected in different types of audit report, written     representations and the final review and report

ACCAF8

ACCA F8 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
  • 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

ACCA F8 Full Syllabus and Study Guide

Access the most up to date ACCA F8 Audit and Assurance Syllabus and Study Guide by going to - F8 Syllabus

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ACCA F8 Audit and Assurance Syllabus

The F8 Audit and Assurance 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 F8 exam fits into the overall syllabus structure.


The aim of the F8 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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