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ACCA Homepage < Students < CAT Qualification < Exams < Paper 3 Maintaining Financial Records
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  • Paper 1 Recording Financial Transactions
  • Paper 2 Information and Management Control
  • Paper 3 Maintaining Financial Records
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  • Paper 4 Accounting for Costs
  • Paper 5 Managing People and Systems
  • Paper 6 Drafting Financial Statements
  • Paper 7 Planning - Control and Performance Management
  • Paper 8 Implementing Audit Procedures
  • Paper 9 Preparing Taxation Computations
  • Paper 10 Managing Finances
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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 version for this paper. Please choose your version from the options below to view PDFs of sample exam papers.

UK

  • Pilot paper questions PDF document - opens in a new window
  • Pilot paper answers PDF document - opens in a new window
  • June 2004 - questions PDF document - opens in a new window
  • June 2004 - answers PDF document - opens in a new window
  • December 2004 - questions PDF document - opens in a new window
  • December 2004 - answers PDF document - opens in a new window
  • June 2005 - questions PDF document - opens in a new window
  • June 2005 - answers PDF document - opens in a new window
  • December 2005 - questions PDF document - opens in a new window
  • December 2005 - answers PDF document - opens in a new window
  • June 2006 - questions PDF document - opens in a new window
  • June 2006 - answers PDF document - opens in a new window
  • December 2006 - questions PDF document - opens in a new window
  • December 2006 - answers PDF document - opens in a new window
  • June 2007 - questions PDF document - opens in a new window
  • June 2007 - 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
  • December 2009 - questions PDF document - opens in a new window

International

  • Pilot paper questions PDF document - opens in a new window
  • Pilot paper answers PDF document - opens in a new window
  • June 2004 - questions PDF document - opens in a new window
  • June 2004 - answers PDF document - opens in a new window
  • December 2004 - questions PDF document - opens in a new window
  • December 2004 - answers PDF document - opens in a new window
  • June 2005 - questions PDF document - opens in a new window
  • June 2005 - answers PDF document - opens in a new window
  • December 2005 - questions PDF document - opens in a new window
  • December 2005 - answers PDF document - opens in a new window
  • June 2006 - questions PDF document - opens in a new window
  • June 2006 - answers PDF document - opens in a new window
  • December 2006 - answers PDF document - opens in a new window
  • June 2007 - questions PDF document - opens in a new window
  • June 2007 - 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
  • December 2008 - answers PDF document - opens in a new window
  • June 2008 - questions PDF document - opens in a new window
  • June 2009 - 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
  • June 2009 - Answers PDF document - opens in a new window
  • December 2009 - questions PDF document - opens in a new window

Questions included in the sample computer-based exam are similar to those in the equivalent paper-based pilot paper. Therefore the given rationale for each answer in the pilot paper should also be relevant for questions within the sample computer based exam.

To access the sample T3 computer based exam, please visit the CBE demo page.

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