ACCA Exam Paper Resources
Fundamentals Level - Examinable Documents
The Fundamentals level is divided into two modules - Knowledge and Skills. The Knowledge module (F1-F3) introduces students to the core areas of financial and management accounting. This provides the platform from which the other technical accountancy areas will be studied in greater detail in the Skills module. The Skills module (F4-F9) contains six subjects which comprehensively cover the main technical areas that any accountant - regardless of their future career aspirations - are expected to have mastered. These comprise law, performance management, taxation, financial reporting, auditing, and financial management.
Not all subjects have examinable documents.
Objective - “To develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques, including the preparation of basic financial statements.”
F4 Corporate and Business Law CL
Objective - “To develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.”
Objective - “To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.”
Objective - “To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements.”
Objective - “To develop knowledge and skills in the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.”
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