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ACCA FA - Financial Accounting
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ACCA FA

Master ACCA FA with confidence — first time.

More practice questions than any other provider. PTA gives you 800+ exam-standard FA questions, timed mocks, and expert video lectures — everything you need to walk into your computer-based exam ready.

800+ practice questions
Up to 3 timed mocks
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ACCA FA exam preparation with Practice Tests Academy
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Before you start practising

Know your exam

ACCA Financial Accounting (FA) is a computer-based exam taken on demand, with no fixed sitting dates. It covers the principles of financial accounting — from double-entry bookkeeping to preparing and interpreting financial statements in line with international standards — and is the third paper in the Applied Knowledge level. Practice Tests Academy offers 837 exam-standard FA questions, up to 3 timed mocks and expert video lectures, with a free trial available and no card required.

Exam Structure

What to expect on exam day

FA is a two-hour computer-based exam, available on demand. It's split into two sections — here's what you're facing:

Format Computer-based, on demand
Duration 2 hours
Section A 35 MCQs — 70 marks
Section B 2 MTQs — 30 marks
Pass mark 50%
Pass rate ~70%
FA Syllabus

What the syllabus covers

FA introduces the principles of financial accounting — from double-entry bookkeeping to preparing and interpreting financial statements. Seven key areas to master:

The context and purpose of financial reporting
The qualitative characteristics of financial information
The use of double-entry and accounting systems
Recording transactions and events
Preparing a trial balance
Preparing basic financial statements
Preparing simple consolidated financial statements
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Third paper in Applied Knowledge. FA is where your ACCA journey really starts to feel like accounting — double-entry, trial balances, and your first financial statements. No prior knowledge is assumed, but it rewards steady practice more than any other knowledge-level paper.

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Ace Your ACCA FA Exam — first time.

Choose the preparation package that fits your study style and budget. All packages include exam-standard questions built around how the examiner actually marks.

All prices shown in GBP — use the currency selector in the top menu to switch to your local currency.

ACCA FA

Mocks

Full-length mock exams to benchmark your readiness

£9Price rounded for display. Precise amount shown in cart and checkout.

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Master FA with Mock #1. Instant access. 100 mark, 120 minutes. Expertly crafted questions. Detailed performance analysis.
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Triple your readiness with 3 mocks! Instant access. In-depth feedback on each attempt. Maximise your scoring potential.
What’s included
  • Up to 3 timed mocks
  • Real exam conditions (60qs, 90 mins)
  • Detailed performance analysis
  • Chapter 1 video lecture (free)
  • Tutor Q&A support
  • 90 days access
Learn More

Popular

ACCA FA

Practice Kit

The question bank + mocks combo most students choose

£45Price rounded for display. Precise amount shown in cart and checkout.

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Tailor Your FA Prep: 800+ Questions & Mock #1. Customise your practice sessions. Immediate access.
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Elevate Your FA Strategy: 800+ Questions & 3 Mocks. Personalise your practice with our chapter-wise question bank.
What’s included
  • 800+ exam-style questions
  • Filter by chapter, weakness, or unattempted yet questions
  • Up to 3 mock exams included
  • Detailed results analysis
  • Chapter 1 video lectures (free)
  • Tutor Q&A support
  • 180 day access
Learn More

ACCA FA

Course

Best Value

Complete video course + practice kit + mocks + tutor

£129Price rounded for display. Precise amount shown in cart and checkout.

Coming soon
What’s included
  • Full interactive video lectures + PDFs
  • Flashcards & end-of-chapter questions
  • 600+ question bank
  • Up to 7 mock exams
  • Mock solution videos
  • Revision module (Ultimate)
  • Assigned personal tutor (Ultimate)
  • Pass guarantee & money-back
  • 1 year access
Coming Soon

Save more when you bundle. All prices in GBP — switch currency from the top menu.

Applied Knowledge

Mocks

Mix and match mocks across BT, MA and FA — and save 10%

from

£32Price rounded for display. Precise amount shown in cart and checkout.

What’s included

  • Choose 1 or 3 mocks per paper
  • 10% saving vs buying separately
  • Newest syllabus, 90 days access
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Applied Knowledge

Practice Kits

Bundle all three Practice Kits and save 25%

from

£124Price rounded for display. Precise amount shown in cart and checkout.

What’s included

  • 3 x 600+ exam-style Q&A + mocks
  • 25% saving vs buying separately
  • Newest syllabus, 180 days access
Configure your bundle

Applied Knowledge

Courses

Best Value

All three full courses — video lectures, questions, mocks — and save 30%

from

£334Price rounded for display. Precise amount shown in cart and checkout.

What’s included

  • BT + MA + FA full courses included
  • 30% saving vs buying separately
  • Interactive lectures, practice kit & more
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ACCA FA

STUDY NOTES

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What’s included

  • Chapter-by-chapter study notes
  • Key concepts highlighted and explained
  • Prepared and illustrated by PTA
COMING SOON

ACCA FA

BPP EBOOKS

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What’s included

  • Official BPP study materials, always up to date
  • Study ebook. exam kit or both
  • Discounted from BPP's retail price
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The complete BPP textbook covering the full FA syllabus. Clear explanations, worked examples and activities to build your knowledge from scratch.
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A comprehensive bank of exam-style practice questions with full solutions. Mapped to the syllabus so you can focus on the areas that need the most work.
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The Coursebook and Exam Kit together at a discounted price — everything you need to study and practise for your FA exam in one purchase.
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ACCA Subscription

  • by ACCA tutors
  • Cancel anytime
Monthly - £29
Annual - £299 (save 14%)

“More practice questions than any other platform I tried. FA felt straightforward on exam day because of PTA.” — David, UAE student

Master-level content for one paper at a time.

Start with your chosen paper (FA) — switch papers when you need to.

  • Video lectures
  • Study notes
  • Interactive Q-bank
  • 3 timed mocks
What's included
Access to the full FA course for one paper at a time: video lectures, syllabus-mapped study notes, an interactive question bank and 3 full mock exams.
Summary notes are included. Tutor-marked mocks are available as a paid upgrade.
Access period: monthly subscribers get rolling monthly access; annual subscribers get 12 months.
Which papers are covered
The ACCA Subscription currently covers BT, MA and FA (Applied Knowledge level), with more papers being added throughout 2026. Your subscription gives you access to one paper at a time — switch between available papers whenever you're ready.
How to switch paper
Switching is simple — just click the switch button in your dashboard and select your next paper. Your access updates instantly. Your progress on the previous paper is saved, so you can return to it later if needed.
Billing, cancellations & refunds
  • Monthly (£29/month): billed every 30 days. Cancel anytime — your access continues until the end of the current billing cycle.
  • Annual (£299/year): one payment for 12 months of access. Save 14% compared to monthly billing.
  • Refunds: annual subscribers can request a full refund within 7 days of purchase if no mock exams have been submitted.
Access & technical
All course content is accessed online through your PTA dashboard — no downloads or special software required. Works on desktop, tablet and mobile. Video lectures can be streamed at any time during your access period. Study notes and flashcards are available directly within the platform.
Add-ons & mock marking
Subscribers can purchase tutor-marked mock exams as a paid add-on. Each mock is marked by an ACCA-qualified tutor with personalised feedback and a detailed debrief — returned within 5 working days.
Support & FAQ
Have a question? Visit our contact page and we'll get back to you within 1 working day. For common questions about access, billing and course content, visit our FAQ page.
Try ACCA FA practice questions free with Practice Tests Academy
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Practise FA for free.

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Justyna Wachulka-Chan — Founder of Practice Tests Academy
Justyna Wachulka-Chan CEO & Founder, Practice Tests Academy

We've got your back.

7-day money-back guarantee

Try any FA package completely risk-free. If you're not satisfied within the first 7 days, we'll refund you in full — no questions asked.

Pass assurance

Complete our materials and still don't pass? We extend your access for free so you can keep practising until you do. Almost nobody needs to claim it — because our students pass.

Exam-standard quality, guaranteed

Every question mirrors the real FA exam. No filler, no guesswork — just focused practice that prepares you for what's actually waiting on exam day.

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Frequently asked questions

Everything you need to know.

Not sure where to start? Here are the answers to the questions ACCA FA students ask us most.


Financial Accounting (FA) is the third paper in ACCA's Applied Knowledge level. It introduces the principles of financial accounting — from double-entry bookkeeping to preparing and interpreting financial statements, including simple consolidations. No prior knowledge is assumed.
FA is a 2-hour computer-based exam, available on demand year-round. It has two sections: Section A — 35 multiple-choice questions (70 marks); Section B — 2 multi-task questions (30 marks), typically one on consolidations and one on accounts preparation. The pass mark is 50%.
FA is where the accounting starts to feel real — double-entry, trial balances, and your first financial statements. It's not conceptually harder than MA, but it does reward steady, consistent practice more than any other Applied Knowledge paper. The more questions you work through, the more natural it becomes.
It depends on your package: Mocks come with 90 day access, the Practice Kit with 180 day access, and the Course with 1 year access. Your access starts from the date of purchase.
Yes. Every FA question is written or reviewed by ACCA-qualified tutors and built to match the format, style and difficulty of real exam questions — including the longer Section B consolidation and accounts preparation tasks. Each question comes with a detailed explanation so you learn as you practise.
Yes. If you start with Mocks or the Practice Kit and decide you'd like to upgrade, get in touch with our team and we'll help you move to a higher package. You'll only pay the difference.
Yes — the PTA platform works on any device with a browser. Practise questions on your phone during your commute, then switch to your laptop for mock exams and consolidation tasks. Your progress syncs automatically.
If you're not satisfied with your purchase, you can request a full refund within 7 days — as long as you haven't used more than 10% of the course materials. Just get in touch and we'll process your refund promptly. Full details are available in our terms and conditions.
Yes — we offer a free FA package so you can see how PTA works before committing. It includes a selection of exam-standard questions, no credit card required, and you get instant access. It's the best way to try the platform risk-free.

Still have questions? Get in touch with our team →

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