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Assessment
DipIFR is assessed by a single three-hour closed book written exam, which is held twice a year on 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 compulsory questions (25 marks) | 25 |
| Section B: Choice of three from four questions | 75 |
| ---- | |
| 100 | |
| == |
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.