In the FR exam, you will 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.
Sarah Kelani
Ahmed Khan
Syllabus
The conceptual and regulatory framework for financial reporting
Accounting for transactions in financial statements
Analysing and interpreting the financial statements of single entities and groups
Preparation of financial statements
Employability and technology skills
Exam structure
The FR exam is a 3 hour and 20 minute computer-based exam with a 50% pass mark. The exam is entirely compulsory.