Free ACCA FA Practice Test 2026
200 original objective test questions on the ACCA Financial Accounting syllabus: double entry, inventories, non-current assets, accruals, reconciliations, IFRS 18 statements, cash flows, consolidation and ratios. Four 50-question tests, every calculation explained. Tuned for mobile. No account needed.
Train on mobile
Test on desktop
The ACCA FA exam at a glance
Financial Accounting (FA) is one of ACCA's three Applied Knowledge exams, also sat as FFA in the Foundations in Accountancy. It is a two-hour computer-based exam, available on demand, with all questions compulsory: Section A has 35 objective test questions worth two marks each and Section B has two 15-mark multi-task questions, one on consolidation and one on preparing accounts. The pass mark is 50%. ACCA lists no syllabus change for September 2026 to August 2027, so the IFRS 18 statement formats introduced in September 2025 still apply.
Tigertest has 200 ACCA FA practice questions with explanations, all free with no account required.
- Time
- 2 hours
- Section A
- 35 objective test questions, 2 marks each
- Section B
- 2 multi-task questions, 15 marks each
- Total marks
- 100
- Pass mark
- 50%
- Format
- Computer-based, on demand
- Syllabus
- September 2026 to August 2027 (no change from 2025-26)
- Run by
- ACCA (Association of Chartered Certified Accountants)
Updated by the Tigertest team. Practice questions follow ACCA's FA/FFA syllabus and study guide and its 2025/26 to 2026/27 syllabus changes guidance, checked November 2026. Exam rules change, so confirm current details with ACCA: Financial Accounting (FA/FFA) essentials on one page.
How It Works
Train by Syllabus Area
Seven training sets: context, concepts and double entry, inventories and non-current assets, accruals, receivables and payables, provisions and share capital, reconciliations and the trial balance, financial statements and cash flows, and consolidation and ratios. Questions you miss come back until you have mastered them.
Full-Syllabus Tests
Four tests of 50 Section A style questions across every syllabus area, with the real 50% pass mark. No question appears in more than one test, and every calculation is worked through in the explanation.
Built on the ACCA FA Syllabus
ACCA's FA syllabus has nine areas, A to I, and publishes no weighting for them. Each 50-question test here follows Tigertest's split below, leaning on the areas Section B also tests: accounts preparation and consolidation. The Section B multi-task questions themselves are not modelled.
Help Make Tigertest Better
Have an idea, a topic you'd like covered, or a question that could be clearer? We read every message and use it to improve every test.
Share FeedbackHow to Pass FA
1. Get double entry automatic
Almost every FA question rests on debits and credits: accruals, irrecoverable debts, disposals, suspense accounts, share issues. Write the journal before you work out the figure, and the answer usually follows.
2. Learn the IFRS 18 layout
Since September 2025 statements follow IFRS 18. Know which items sit in the operating, investing and financing categories, how operating profit differs from profit before financing and income taxes, and that the indirect cash flow method now starts from operating profit.
3. Practise consolidation every week
A 15-mark consolidation question appears in every exam. Goodwill with non-controlling interest at fair value, intra-group balances, unrealised profit and mid-year acquisitions are fixed routines worth drilling until they are quick.
4. Prepare for Section B too
Use these questions to make the rules second nature, then practise full multi-task questions on preparing accounts and a consolidated statement. Aim for 70% or better on every test here before you book FA.
ACCA FA Frequently Asked Questions
What is the ACCA Financial Accounting (FA) exam?
Financial Accounting (FA) is one of the three Applied Knowledge exams of the ACCA Qualification, alongside Business and Technology (BT) and Management Accounting (MA). The same exam is called FFA in ACCA's Foundations in Accountancy. It covers double-entry bookkeeping, recording transactions, reconciliations, the trial balance, preparing financial statements for sole traders and companies under IFRS Accounting Standards, basic consolidation and ratio analysis.
How is the FA exam structured and what is the pass mark?
FA is a two-hour computer-based exam with all questions compulsory. Section A has 35 objective test questions worth two marks each, and Section B has two multi-task questions worth 15 marks each, one on consolidation and one on preparing accounts. The pass mark is 50%. ACCA offers FA as an on-demand computer-based exam, so you can book it when you are ready.
Has the FA syllabus changed for 2026-27?
ACCA lists no change to the Financial Accounting syllabus for September 2026 to August 2027. The last changes came in September 2025, when IFRS 18 Presentation and Disclosure in Financial Statements replaced IAS 1: statements are now laid out in operating, investing and financing categories, with operating profit and profit before financing and income taxes as subtotals. Tigertest's questions use those IFRS 18 terms.
Does this practice test include Section B multi-task questions?
No. Tigertest models Section A only, with four-option single-answer questions, and some real Section A questions ask for more than one answer or a typed number. The two 15-mark multi-task questions in Section B, a consolidation and a set of accounts, are 30% of the real exam, so practise full questions as well before you sit FA.
Are these real ACCA exam questions?
No. Every question is original, written by Tigertest from ACCA's FA syllabus and study guide and the IFRS Accounting Standards it covers. Tigertest is not affiliated with ACCA, and this free practice does not replace an ACCA approved learning course or ACCA's own practice platform.
I teach an ACCA tuition class. Can my students use Tigertest?
Yes, for free. Make a class at tigertest.io/teach, post one link, and students join with just their name. You see who practiced, their test scores and the topics your class misses most.
Related practice tests
Every test on Tigertest is free and needs no account to start.
- CPA FAR Practice TestAICPA and NASBA · Uniform CPA Examination, FAR Core section
- CPA REG Practice TestAICPA and NASBA · Uniform CPA Examination, REG Core section
- CPA AUD Practice TestAICPA and NASBA · Uniform CPA Examination, AUD Core section
- AAT Level 2 Practice TestAAT (Association of Accounting Technicians) · Level 2 Certificate in Accounting, Q2022
- CFA Level I Practice TestCFA Institute · CFA Program Level I
Ready to Pass FA?
Free to start. No account required. 200 questions across every area of the ACCA FA syllabus.
Start practicing