Computer based examinations

Documents listed as being examinable for the June examinations are also examinable for corresponding computer based examinations between the start of the June examination session and the beginning of December.  Documents which are examinable for the December examinations are also examinable for the corresponding computer based examinations between the start of the December examination session and the beginning of June.

GUIDE TO EXAMINATION ASSESSMENT

ACCA reserves the right to examine anything contained within the study guide at any examination session. This includes knowledge,techniques,principles,theories,and concepts as specified.

For the financial accounting,audit and assurance,law and tax papers except where indicated otherwise,ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions......

For paper based examinations regulation issued or legislation passed on or before 30 th September annually,will be assessed from June 1  st of the following year to May 31 st of the year after. Please refer to the examinable documents for the paper (where relevant) for further information.Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future.The term issued or passed relates to when regulation or legislation has been formally approved.

The term effective relates to when regulation or legislation must be applied to an entity transactions and business practices.

The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined.The study guide should therefore be read in conjunction with the examinable documents list.