OGExamPrep

Mock exam

Financial Reporting (FR) mock exam

25 objective test questions plus 2 constructed-response questions in one continuous 3h 15m session — matching the official ACCA FR question count and time. There's no answer feedback during the exam, just like the real thing; you'll get an instant score for the objective test questions once you submit, then self-assess the constructed-response questions against a model answer to complete your score. Each attempt draws a fresh random set from our 100-question bank, shuffled into a new order, so you can retake it without seeing the same paper twice.

Note: The real FR exam has Section A/B (25 OTQs, 50 marks) and Section C (2 constructed-response questions, 50 marks). This mock includes both: the 25 OTQs first, then 2 constructed-response questions drawn at random from our bank and self-assessed on your results page against a model answer. The real Section C questions are fixed each sitting; this mock samples uniformly at random instead, and your score is a plain correct/total count rather than weighted marks.

Question bank coverage

Breakdown of the full 100-question bank this mock samples from — not every attempt draws from every area.

A1The Conceptual Framework: Recognition and Measurement5
A2Regulatory Framework5
A3Concepts of Capital Maintenance5
B1Tangible Non-Current Assets6
B2Intangible Assets and Impairment6
B3Inventory5
B4Financial Instruments5
B5Leasing5
B6Provisions, Contingencies, and Events After the Reporting Period5
B7Taxation5
B8Reporting Financial Performance5
B9Revenue5
B10Foreign Currency Transactions5
C1Limitations of Financial Statements and Interpretation Techniques4
C2Calculation and Interpretation of Ratios4
C3Specialised, Not-for-Profit, and Public Sector Entities4
D1Single Entity Financial Statements7
D2Statements of Cash Flows7
D3Consolidated Financial Statements7