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ACCA FR – Frequently Asked Questions


1. When should I ideally sit the Financial Reporting (FR) exam?

Most students attempt FR in March, June, September, or December.
Pick a session where you can comfortably complete 6–8 weeks of preparation.

2. Is FR difficult for first-time students?

First-time students mostly struggle with IFRS adjustments, consolidations,
and presentation-style questions — but with practice it becomes manageable.

3. What topics do students usually need the most help with?

Consolidations, Financial Instruments, Leases (IFRS 16), and Revenue (IFRS 15)
are usually the most troubling areas for students.

4. What if I’m retaking FR?

Retake students mostly struggle with exam technique, time management, and
structured workings. Targeted practice helps raise marks quickly.

5. How will my form information be used?

Your details are only used to contact you regarding your FR enquiry and are
never shared with anyone else.

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