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The FA1 Recording Financial Transactions specimen exam indicates 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.

FA1 Computer-based exam (CBE) specimens


FA1 CBE specimen exam

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FA1 paper-based specimen exams

FA1 paper-based specimen exam (PDF, 249KB)


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. 

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Last updated: 7 Jun 2016