Financial Accounting (FA)

Learn the underlying principles and concepts of financial accounting, accounting techniques and the preparation of basic financial statements. You'll demonstrate technical proficiency in the use of double-entry techniques, including the preparation and interpretation of basic financial statements for sole traders, partnerships, companies and simple groups of companies.

Financial Accounting (FA) was previously known as F3 Financial Accounting. Whilst we continue to update our resources to the new exam terminology, you may see some resources still using the old exam code F3.  

All exam resources listed as F3 can continue to be used, as the syllabus and content of the Financial Accounting exam has not changed. 

Exam resources

Pass rates

72%
71%
68%
71%
71%
Jun 2016
Dec 2016
Jun 2017
Dec 2017
Jun 2018