Credential type: professional designation earned by examination · verified on the issuer's site September 19, 2026 issuer page
Scheduled retirement
ACCA retires ACCA-FR on 2027-06-30. E2 is the named replacement path.
Prepare for E2: current pathFinancial Reporting is an ACCA certification covering the preparation and analysis of financial statements. It addresses the conceptual framework, group accounts, and financial statement interpretation. This exam is part of the ACCA qualification path, though it is scheduled for retirement. The certifying body, ACCA, now directs students toward E2 (Managing Performance) for their professional development and progression in accounting standards and financial reporting practices. Candidates must prepare for the transition to this new curriculum as the current certification reaches its end of life, ensuring they complete the requirements before the final date of 2027-06-30.
This exam is for students pursuing the ACCA qualification who need to demonstrate proficiency in financial reporting. It is suitable for those preparing for advanced roles in accounting, requiring a solid grasp of financial statements and regulatory frameworks before transitioning to the E2 (Managing Performance) successor.
Focus on practicing past exam papers to improve interpretation skills. Use the pre-formatted response areas to structure your workings clearly, as markers require these to award partial credit. Avoid rote learning of ratios; instead, link your analysis to the provided scenario details. Compare your responses to suggested solutions to understand how to connect financial data to business performance effectively. Consistent practice with the linear format will help you manage the 180 minutes available during the assessment, ensuring you are ready to achieve the 50 passing score required for success.
This domain covers the underlying principles and concepts that govern financial reporting standards and the preparation of financial information for various entities, ensuring that students understand the theoretical basis required for professional accounting practice and the application of frameworks.
This domain focuses on the preparation of financial statements for single entities, ensuring adherence to current accounting standards and regulatory requirements while developing the technical skills necessary to produce accurate financial reports that reflect the true economic position of an organization.
This domain involves the technical requirements for consolidating financial information for groups, including the treatment of subsidiaries and associated entities, providing students with the expertise to manage complex accounting structures and ensure that group-level reporting meets all necessary international standards.
This domain requires the interpretation and analysis of financial statements using ratios and scenario-based information to assess entity performance, allowing students to evaluate the financial health of an organization and provide meaningful insights into operational efficiency for various business stakeholders.
Manage your time carefully across the linear exam format. Ensure all workings are shown for ratio calculations to maximize marks. Read the scenario background information before attempting to interpret financial results, as this context is necessary for a complete answer.
The exam uses a linear format consisting of Objective Test Questions and Constructed Response questions. Candidates must address both types to demonstrate their understanding of financial reporting and analysis, ensuring they cover all areas of the syllabus within the allotted time provided for the assessment.
The passing score for this exam is 50. Candidates must achieve this mark to demonstrate sufficient competency in the subject matter and progress toward their professional qualification goals, reflecting a solid understanding of the core financial reporting principles required by the ACCA standards.
The exam has a duration of 180 minutes. Candidates should plan their time to ensure they can complete both the objective and constructed response sections, allowing for a balanced approach to answering all questions effectively within the time constraints set by the examination board.
The exam price is 202 dollars. This fee covers the assessment of your knowledge across the four domains of the syllabus, providing candidates with the opportunity to validate their skills and gain professional recognition before the scheduled retirement of this specific certification path.
Verified 2026-08-30
This editorial was compiled by reviewing official ACCA documentation and verified exam facts to provide accurate guidance on the retirement of the exam and its successor, ensuring that all information presented is consistent with the latest updates provided by the certifying body.