Financial Reporting (FR)

You'll develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.

If you have previously prepared for your exam under the 2020/21 syllabus and are now preparing under the 2021/22 syllabus, refer to this interactive PDF so you can check whether there have been any syllabus changes, understand more about what they are and access useful resources.

Exam resources

Pass rates

44%
50%
48%
47%
51%
Mar 2020
Sep 2020
Dec 2020
Mar 2021
Jun 2021

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