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ACCA Audit and Assurance (AA)

Applied Skills exam on the audit process, internal controls, evidence, ethics and audit reporting under ISAs.

Courselo drafts the full syllabus, lessons and practice from the verified ACCA AA format in a few minutes.

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At a glance

Set by
ACCA
Level
Professional qualification - Applied Skills level
Region
Global
Programme
ACCA Qualification

The format, as published

  • 3-hour session computer-based exam, 100 marks, two sections (no standalone OT section): Section A 3 objective-test cases, each with 5 two-mark OT questions (30 marks); Section B 3 constructed-response scenario questions with two or more requirements each - one 30-mark and two 20-mark (70 marks).
  • Pass mark 50%.
  • Based on International Standards on Auditing.

Summarised from official sources. Always confirm dates and rules with the exam board.Official information(opens in a new tab)