ACCA - The global body for professional accountants

The specimen exams indicate how the paper will be assessed, structured and the likely style and range of questions that could be asked. Any student preparing to take this exam should familiarise themselves with the exam style. Please note the following:

All specimen exam questions and solutions are the copyright of ACCA and can only be used for classroom and student use in preparation for their ACCA exams. They cannot be published in any form (paper or soft copy), or sold for profit in any way, without first gaining the express permission of ACCA. Nor can they be used as examinations, in whole or in part, by other institutions or awarding bodies.

Note on currency in F4 GLO:

Due to the nature of the new style of questions, for some questions it is not appropriate to use $ as they are based on English company law where the correct answer is £. To prevent any confusion over this, $ and £ are interchangeable in all F4 GLO questions. There will be a note on the CBE instructions screen informing candidates of this.

There is more than one version for this paper. Please choose your version from the links to the PDFs below.

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Last updated: 11 Aug 2014