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ACCA Homepage < Students < ACCA Qualification < Exams < F8 Audit and Assurance
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Past exam papers

Sample exam papers for this paper are listed below. Please note the following:

  • All past exam question papers and solutions are the copyright of ACCA and can only be used for classroom and student use. 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.
  • The 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 syllabus and question amends. Thus, they must be used with caution when preparing for current examinations.
  • Updated versions of the questions and solutions, where relevant, can be obtained by purchasing an Exam kit or Practise and Revision kit from one of ACCA's official publishers, BPP or Kaplan.


There is more than one variant for this paper. Please choose your variant from the options below to view PDFs of past exam papers.

International variant (INT)

  • Pilot paper - questions and answers PDF document - opens in a new window
  • December 2007 - questions PDF document - opens in a new window
  • December 2007 - answers PDF document - opens in a new window
  • June 2008 - questions PDF document - opens in a new window
  • June 2008 - answers PDF document - opens in a new window
  • December 2008 - questions PDF document - opens in a new window
  • December 2008 - answers PDF document - opens in a new window
  • June 2009 - questions PDF document - opens in a new window
  • June 2009 - Answers PDF document - opens in a new window

Malaysia (MYS)

  • December 2007 - questions PDF document - opens in a new window
  • December 2007 - answers PDF document - opens in a new window
  • June 2008 - questions PDF document - opens in a new window
  • June 2008 - answers PDF document - opens in a new window
  • December 2008 - questions PDF document - opens in a new window
  • December 2008 - answers PDF document - opens in a new window
  • June 2009 - Questions PDF document - opens in a new window
  • June 2009 - Answers PDF document - opens in a new window

Hong Kong variant (HKG)

  • December 2007 - questions PDF document - opens in a new window
  • December 2007 - answers PDF document - opens in a new window
  • June 2008 - questions PDF document - opens in a new window
  • June 2008 - answers PDF document - opens in a new window
  • December 2008 - questions PDF document - opens in a new window
  • December 2008 - answers PDF document - opens in a new window
  • June 2009 - Questions PDF document - opens in a new window
  • June 2009 - Answers PDF document - opens in a new window

Singapore variant (SGP)

  • December 2007 - questions PDF document - opens in a new window
  • December 2007 - answers PDF document - opens in a new window
  • June 2008 - questions PDF document - opens in a new window
  • June 2008 - answers PDF document - opens in a new window
  • December 2008 - questions PDF document - opens in a new window
  • December 2008 - answers PDF document - opens in a new window
  • June 2009 - Questions PDF document - opens in a new window
  • June 2009 - Answers PDF document - opens in a new window

United Kingdom variant (UK)

  • Pilot paper - questions and answers PDF document - opens in a new window
  • December 2007 - questions PDF document - opens in a new window
  • December 2007 - answers PDF document - opens in a new window
  • June 2008 - questions PDF document - opens in a new window
  • June 2008 - answers PDF document - opens in a new window
  • December 2008 - answers PDF document - opens in a new window
  • December 2008 - questions PDF document - opens in a new window
  • June 2009 - questions PDF document - opens in a new window
  • June 2009 - Answers PDF document - opens in a new window

Irish variant (IRL)

  • December 2007 - questions PDF document - opens in a new window
  • December 2007 - answers PDF document - opens in a new window
  • June 2008 - questions PDF document - opens in a new window
  • June 2008 - answers PDF document - opens in a new window
  • December 2008 - questions PDF document - opens in a new window
  • December 2008 - answers PDF document - opens in a new window
  • June 2009 - questions PDF document - opens in a new window
  • June 2009 - Answers PDF document - opens in a new window

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