Why choose this exam?

To complete the ACCA Qualification exams you must complete two Essentials exams and then complete two from four Options exams. The Options exams cover in depth the specialist areas of professional accountancy, namely: financial management; performance management; tax; and audit and assurance.

Advanced Audit and Assurance is designed to enable candidates to apply relevant knowledge and skills in evaluating and concluding on audit and assurance engagements.

If you have work experience in this area, or have ambitions to work in audit and assurance, then this exam could be a good choice for you.

You should also think about how comfortable you are with the fundamental areas of audit and assurance. There are materials in the section below which will help you reflect on the basic understanding of audit and assurance and make a decision as to whether the exam is right for you.

UK and Irish qualifications

Should you wish to practise as a registered auditor within the UK and/or Ireland (obtain the audit qualification/audit practising certificate), you must attempt the Strategic Business Reporting (SBR) UK/Irish and Advanced Audit and Assurance (AAA) UK/Irish exams. 

Making the best options choices

The Options papers are the final exam hurdle. The article in the resources list below explains how choosing the right Options exam will improve your chances of success.