How were the ACCA September FR and SBR exams?


Not much to write about this time around it seems, just some time management problems. “I spent too long on the first part of section C so just rushed a quick answer on the second part,” explained one sitter.

Among the questions in section C were ratio analysis and cash flows and consolidated P&L. For some IFRS 15 and impairment were section B questions.

Open Tuition instant poll: 6% ‘easy’, 40% ‘OK’, 40% ‘hard’, and 14% ‘disaster’.


No big complaints this time around. As one PQ said: “I feel surprisingly calm about it.” They didn’t feel awful at all, but struggled with Q4! No-one seemed to like the FRS102 part of the paper.

Why was there so much revenue and related content, asked one PQ.

Another wasn’t sure why the examiner asked for goodwill twice!

Among the questions were investment in associate, revenue – license and service; and climate change affecting financial statements.

Open Tuition instant poll: 7% ‘easy’, 50% ‘OK’, 31% ‘hard’, and 12% ‘disaster’.