ACCA FR exam-day guide
ACCA FR · Prepare for the day ahead.
Your checklist
Valid photo ID
Bring the original photo ID accepted by ACCA for your appointment (commonly a passport or driving licence). Confirm the exact accepted ID list with ACCA/your test centre before exam day; needs_review.
Exam appointment confirmation
Have your appointment/attendance details available (printed or on your phone before you store it). Confirm the required format with the provider; needs_review.
Approved calculator
Bring a non-programmable calculator if permitted. Confirm whether your centre allows a personal calculator or provides an on-screen calculator; needs_review.
Stationery for rough work
For computer-based exams, scratch paper/pen may be provided or permitted. Confirm what is allowed at your centre; needs_review. Do not rely on bringing your own if the centre prohibits it.
Arrival time
Plan to arrive at least 30 minutes before your scheduled start so ID checks and seating are completed without stress. Confirm your centre's specific arrival deadline.
Know the paper structure
FR is 3 hours: Section A 15 objective-test questions (30 marks), Section B 3 OT cases of 5 questions each (30 marks), Section C 2 constructed-response questions (40 marks). All questions are compulsory.
Time-per-mark plan
Budget about 1.8 minutes per mark overall. Aim to finish Sections A and B in roughly 100-105 minutes and leave about 75-80 minutes for the two Section C questions.
Personal items plan
Know where you will store your phone, watch, bag and notes. Unauthorised items must not be taken to your desk; follow invigilator instructions.
Light revision only
Bring only brief notes for a final glance. Avoid learning new topics on the morning of the exam.
Water and snack plan
Check whether water or snacks are permitted at your desk. Confirm with the provider; needs_review.
Plan the day
Complete at least one full timed mock under exam conditions. Review your errors by topic, focusing on high-mark Section C areas such as consolidation, interpretation and preparation of financial statements. Rehearse your time-per-mark plan.
Confirm travel, start time and ID requirements. Pack your ID, calculator and confirmation. Do a short formula/technique review, then stop. Prioritise sleep over late-night cramming.
Eat a normal meal, arrive early, complete ID checks and store personal items. Settle at your workstation, check the calculator/scratch tools and read the on-screen instructions carefully before starting.
Skim the Section C requirements so your brain starts processing them. Start with Section A/B objective-test questions to build momentum, but do not overspend time on any single question.
Answer every question; there is no negative marking. Flag and move on if a question is taking too long. Keep to about 1.8 minutes per mark and leave the planned time for Section C.
Read the requirement first, then the scenario. Show workings clearly, use sensible headings and keep answers focused on the requirement. Allocate roughly equal time to each 20-mark question.
Check that all questions are attempted, review flagged items if time permits, and ensure workings and final answers are complete. Do not leave blanks.
Rules to check
Bring valid photo ID. Candidates without acceptable ID may be refused entry; confirm the accepted ID list with ACCA or your centre.
Do not take phones, smart watches or unauthorised notes to your desk. Store them as instructed by the invigilator.
No communication with other candidates during the exam. Follow all invigilator instructions and exam regulations.
Breaks are normally only for emergencies and the clock continues to run. Confirm your centre's policy before the exam.
All questions are compulsory and there is no negative marking, so attempt every question.
The pass mark is 50 out of 100. Section C carries 40 marks, so it is too important to leave until the final minutes.
If you are unwell or have an issue during the exam, raise it with the invigilator immediately and follow the provider's incident process.