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ACCA P2 Exam Format

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

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 Exam Format:

Knowing the ACCA P2 Exam format helps you to prepare more strategically and with more focus. The exam format of ACCA P2 paper takes into account the fact that the subject matter of the paper is the most fundamental knowledge and skills expected of a professional accountant.

ACCA P2 Exam format is briefly as follows:

  • The entire exam is divided into two sections

· Section A comprises of one Compulsory question of 50 marks.

· Question in Section A is scenario based and deals with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting.

· Section B has 3 questions, out of which 2 have to be answered. It could deal with any part of the syllabus.

· 2 questions may be scenario or case study based while the third one would be an essay type which may involve a computation component.


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