Question practice is a vital part of exam preparation. Being able to practice in the CBE environment provides a fantastic opportunity to get fully prepared for the real exam.
Using CBE question practice resources (the Practice Platform)
Sample exams
Practising the most recent SBR sample exams (Sep/Dec 2025 and Mar/Jun 2026) is strongly encouraged. These reflect the structure and style of the real exam but they also provide targeted practice in key areas highlighted in recent examiner's reports.
This includes question practice on IFRS Sustainability Disclosure Standards and exam technique for spreadsheet-based question requirements relating to correcting a draft consolidated statement.
Sample exams will also help with practice on newer standards such as IFRS 18, as will a new two-part technical article on Presentation and Disclosure in Financial Statements.
Practice Platform content
The ACCA Practice Platform contains a number of full CBE exams. These are fully aligned to the current exam syllabus, format and structure.
The Practice Platform allows you to:
- attempt questions to time
- mark and debrief your answers using a detailed marking guide and suggested answer.
There are two types of practice exam resource within the Practice Platform:
The specimen exam indicates how the exam will be assessed, structured and the likely style and range of questions that could be asked. These can be used to get familiar with the exam when you start your studies or if you want to practice questions or take a full exam.
The specimen always illustrates the most up to date format of the exams.
Practice exams are based on actual past exam content but have been updated to align with any syllabus, structure or format changes.
To get maximum benefit from these you should attempt the questions to time and then mark your answer in the platform using the marking guide and examiners suggested answer.
You should try to complete 2 full practice exams under exam conditions as part of your revision activities.
Access the Practice Platform
The links below will take you to the resources in the Practice Platform. You should use your myACCA login details to access these. For help and support, visit the Practice Platform support page.
