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ACCA P2 Paper

ACCA P2 Paper, Corporate Reporting is the second paper of the professional level module and it aims to enable the candidate apply knowledge, skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

This paper builds on F3 and F7 and the paper P7 is based on the P2 paper.

By clearing this paper, you will learn:

  • Discuss the professional and ethical duties of the accountant

  • Evaluate the financial reporting framework

  • Advise on and report the financial performance of entities

  • Prepare the financial statements of groups of entities in accordance with relevant accounting standards

  • Explain reporting issues relating to specialised entities

  • Discuss the implications of changes in accounting regulation on financial reporting

  • Appraise the financial performance and position of entities

  • Evaluate current developments

ACCA P2 Syllabus:

ACCA P2 syllabus in accordance with the aim of the ACCA P2 paper, acts as the gateway syllabus into the professional level. It sets the other Essentials and Options papers into a wider professional, organisational, and societal context.

ACCA P2 paper learning graph:

ACCA p2 paper

ACCA P2 exam format:

ACCA P2 paper can be taken only as a paper based exam. The exam format of ACCA P2 paper takes into account the fact that the subject matter of the paper is the most fundamental knowledge expected of a professional accountant.


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