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Past exams

Past exams are made available so that you can view and become familiar with the styles of question that you may face in your exam.

On this page you will be able to view past exams for:

  • session CBE
  • paper exams

Important note: You must use any past exam questions and solutions published on this page with caution if you are preparing for exams. The materials on this page appear as they did when the exams were set and have not have been updated to reflect any changes in legislation or standards, or any changes to the syllabus or to the exam structure and question types.

For this reason, past exams should always be used in combination with Specimen exams - these are published after any exam format changes and will always illustrate the most up to date format of the exams in both CBE and paper versions. Access the F5 specimen exam.

The best time to use past exams is after you have studied the full syllabus and are ready for some revision question practice. Past exams are an important part of your revision strategy but, as noted above, the specimen exam is also a key resource.

It provides you with a clear picture of how the exams will be assessed and how the exam is structured - as well as the likely style and range of questions that you could see in the real exam.

You should also use past exams in combination with Examining Team guidance, including Examiners' Reports and Guidance Articles.

In addition, updated versions of the questions and solutions, adapted to reflect the new exam structure can be obtained by purchasing a revision question and answer bank from ACCA's Approved Content Providers.

A combined sample of constructed response questions will be published twice a year. Note that objective test questions are not published.

Exam sessionPublication date
March and JuneJuly
September and DecemberJanuary

A full exam is published after any change to exam format. As a new exam format was introduced in September 2016 with the introduction of CBEs, the CBE and paper exams are being published in full for this session. Additionally, the December 2016 CBE is being published in full to provide additional question practice in the new exam functionality.

Copyright note


All exam questions 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.

Access F5 CBE past exams

Session CBEs were introduced in September 2016 - find out more about session CBEs and the additional support resources available.

F5 September 2016
F5 December 2016
F5 March/June 2017 Sample Questions
F5 September/December 2017 Sample Questions

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: 14 Jan 2018

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