The Diploma in International Financial Reporting (DipIFR) is assessed by a single three-hour written exam. You will need to achieve a 50 per cent mark or above to complete the paper. The exam is held twice a year - in June and December at ACCA's exam centres.
There are two sections to the paper which requires a mix of calculations and written answers.
The assessment marks are split as follows:
| Marks | ||
| Section A | One 'groups' question | 40 |
| Section B | Three scenario questions | 60 |
| (20 marks each) | 100 |