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Sample exam papers or sample questions for this paper can be accessed by selecting the relevant variant from the right hand side menu. Please note the following:

  • All question papers 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.
  • The past exam question papers and solutions published on the website appear as they did when the exams were actually set. They have not been updated for any changes in legislation or standards, nor any changes to the syllabus or to the exam structure and question types. Thus, they must be used with caution when preparing for current examinations. Please note the structure of this exam will change as from the December 2014 session, so your should refer to the Specimen Exam or sample questions,  which illustrates the new structure.
  • Updated versions of the questions and solutions, adapted to reflect the new exam structure can be obtained by purchasing an Exam kit or Practise and Revision kit from ACCA's Approved Content Providers, where available. 

There is more than one variant for this paper. Please choose your variant from the options on the right hand side menu to view PDFs of past exam papers.

Last updated: 19 Aug 2014

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