Past exams

Sample exam papers for recent DipIFR exam sessions are listed below. These exams featured in past exam sessions and should therefore be used as a guide only.


Please note the following: 

  • From December 2020, we introduced session CBE for the DipIFR exam. The DipIFR CBE uses the same kind of technology found in today’s workplace, including specially designed spreadsheet and word processing response options.
  • From December 2019, the DipIFR exam changed in format to 4 x 25 marks questions. Older past exams are provided below which comprised 1 x 40 mark question and 3 x 20 mark questions. There is no change in technical difficulty or syllabus coverage, however the change in format places less reliance on the application of group accounting techniques and knowledge within question 1 . The successful candidate will be required to demonstrate knowledge of a range of IFRS standards and should practice questions to ensure they are able to articulate this knowledge while applying it to specific question scenarios. Using the past exams, with the previous format, is therefore still appropriate and encouraged.       
  • The questions and solutions published on the website appear as they did when the exams were actually set. They have not been updated for any changes in legislation or standards, nor any syllabus and question amends. Thus, they must be used with caution when preparing for current examinations.
  • Updated versions of the questions and solutions, where relevant, can be obtained by purchasing an Exam kit or Practise and Revision kit from ACCA's Approved Content Providers.