The global body for professional accountants

Please note the following:

  • 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 you 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. 

Since December 2014, these exams have included a Multiple Choice Question (MCQ) section. Our policy is not to publish any MCQ sections, except after the first session of a new exam structure. This in line with what we do for exams with MCQ content at earlier levels of the qualification. 

This is why we published the past exams in full in December 2014, and why F6 was published in full after the June 2015 session.  

However, as we had not communicated our policy clearly, and in response to the demand from students to see more examples of the MCQs, we have now decided to publish these June 2015 exams in full. We will then revert to our policy of publishing only section B. 

Four exam sessions


With the introduction of the four exam sessions, we will continue to publish the same number of exams, two per year, and at the same times, after the December and June exam sessions.

These exams will be compiled from questions selected by the examining team from the two preceding sessions. That is, they will not reflect the entire September or December exam, for example, but will contain questions most appropriate for students to practice. The question banks published by our Approved Content Providers will contain these questions and suggested solutions, updated as necessary as noted above.

Please note:

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.

Download past exam papers




Exam support resources

Return to the exam resource finder to locate other materials to help with your studies

Search exam resources

Last updated: 15 Sep 2015

Related documents