ACCA - The global body for professional accountants

The DipIFR will be assessed by a single three-hour closed book written exam, which is held twice a year in June and December at ACCA's exam centres. The pass mark is 50%.

The exam is a three hour paper in two sections. It contains a mix of computational and discursive elements. Some questions adopt a scenario/case study approach. Section A includes a mainly computational question and Section B contains a mix of computational and discursive questions.

 No. of marks
Section A: One group accounting question40
Section B: Three compulsory questions (20 marks each)60
Total:100


All questions are compulsory to ensure each candidate is examined on all the main syllabus areas. The paper will be:

  • One compulsory 40 mark question covering group accounting and individual company adjustments, and
  • Three compulsory 20 mark questions covering a variety of accounting standards.

The exam format is new from June 2011; as such all past exam papers (December 2010 exam session and earlier) are based on an old exam format. These questions continue to provide good question practice where the topic area has not been updated by a revision or new accounting standard.

From June 2011, IFRICs and SICs will no longer be listed as examinable documents.

There are no changes to the study guide other than those required to reflect the above.

Additional Information

ACCA has an annual cut off rule when deciding what comprises an examinable document which could be used as part of an exam paper. An examinable document is legislation, standards, regulation or guidance and may be examinable even if the effective date is in the future. In most regions, the cut off date is 30 September. Therefore any document listed as examinable issued prior to this date is potentially examinable within the exam sessions in the following calendar year.

For further details including any exceptions to this rule please refer to the syllabus and examinable documents, which can be found in the menu to the right of the page.

Last updated: 8 Mar 2014