Master ACCA FR with clarity — not memorisation.
More practice questions than any other provider. PTA gives you 1,200+ exam-standard FR questions, timed mocks, and expert video lectures — everything you need to walk into the exam confident on every standard and financial statement.
The ACCA FR paper — at a glance.
ACCA Financial Reporting (FR) is a 3-hour computer-based exam taken at quarterly sittings. It tests the ability to apply IFRS standards to the preparation and interpretation of financial statements — including consolidated group accounts — and is one of the most content-heavy papers at Applied Skills level. With a global pass rate of around 50%, it rewards students who practise applying standards rather than just memorising them. Practice Tests Academy offers 629 Section A questions, 112 Section B case OT tasks and 72 Section C constructed-response questions, with timed mocks and expert video lectures included.
ACCA FR · Applied Skills
3 hours. 3 sections. IFRS-heavy.
FR is a computer-based exam covering IFRS standards, preparation and interpretation of financial statements, and consolidations. It tests whether you can apply standards — not just memorise them — which is exactly why the right practice matters.
What trips up most FR students — and how we fix it.
FR is all about applying IFRS standards — not memorising them. These are the three mistakes we see most often, and exactly how our course helps you avoid them.
The Challenge
Getting lost in 20+ IFRS standards
The FR syllabus covers 20+ IFRS standards — from leases and impairments to financial instruments and consolidations. Memorising them doesn't work; students drown in detail and can't apply what matters in the exam.
How PTA Fixes It
Standard-by-standard video lectures
Our course breaks every IFRS standard into bite-sized videos, each with worked examples so you don't just know the rules — you know how to apply them under exam pressure.
The Challenge
Freezing on consolidation questions
Section C is 40% of your marks — and the 20-mark questions almost always involve preparing or interpreting consolidated financial statements. Group accounts, intra-group adjustments, goodwill — it's where most students lose the exam.
How PTA Fixes It
72 Section C scenarios — with full debriefs
Our question bank includes every Section C scenario, each with detailed model answers and video debriefs so you learn exactly how to structure a top-scoring consolidation answer.
The Challenge
Running out of time in the exam
FR gives you 3 hours across 3 sections — and Section C's 20-mark questions are time-hungry. Students who haven't practised under timed conditions routinely run out of time, leaving easy marks on the table.
How PTA Fixes It
Timed mocks that train your pacing
Up to 3 full timed mocks under real exam conditions, plus tutor-marked feedback on how you're using your time. Walk in knowing exactly how long to spend on each section.
Pick the FR package that fits your study style.
Whether you need timed mocks, full practice with mocks included, or the complete course with video lectures on every IFRS standard — we've got a package to match. All prices in GBP, one-off payment, no hidden fees.
All prices shown in GBP — use the currency selector in the top menu to switch to your local currency.
ACCA FR
Mocks
€14Price rounded for display. Precise amount shown in cart and checkout.
- Up to 3 full timed mocks
- 3-hour paper, all 3 sections (A, B, C)
- Detailed performance analysis
- Section C model answers included
- Tutor Q&A support
- 90 days access
Popular
ACCA FR
Practice Kit
€63Price rounded for display. Precise amount shown in cart and checkout.
- 1,200+ exam-standard 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 days access
ACCA FR
Course
Most Complete
€182Price rounded for display. Precise amount shown in cart and checkout.
- Expert video lectures, bite-sized
- Flashcards & end-of-chapter tests
- 1,200+ exam-standard questions
- Up to 6 full timed mocks
- 72 Section C model answers
- Video debriefs of past exam papers
- Tutor-marked mocks (Ultimate)
- Pass assurance + money-back
- 1 year access (4 exam sittings)
Save more when you bundle. All prices in GBP — switch currency from the top menu.
Applied Skills
Mocks
Mix and match mocks across LW (GLO), PM, TX (UK), FR, AA and FM — and save 10%
from
€74Price rounded for display. Precise amount shown in cart and checkout.
What’s included
- Choose 1 or 3 mocks per paper
- Mix any of the 6 Applied Skills papers
- 10% saving vs buying separately
- Newest syllabus, 90 days access
Popular
Applied Skills
Practice Kits
Bundle multiple Practice Kits across the Applied Skills papers and save 25%.
from
€283Price rounded for display. Precise amount shown in cart and checkout.
What’s included
- 600+ exam-style questions per paper
- Mix any of the 6 Applied Skills papers
- 25% saving vs buying separately
- Newest syllabus, 180 days access
Applied Skills
Courses
Best Value
Bundle multiple full courses — video lectures, questions and mocks — and save up to 30%.
from
€765Price rounded for display. Precise amount shown in cart and checkout.
What’s included
- PM, FR, AA, TX, LW & FM full courses available
- Mix any 2 or more papers
- 30% saving vs buying separately
- 1 year access (covers up to 4 sittings)
All prices shown in GBP — use the currency selector in the top menu to switch to your local currency.
ACCA FR
STUDY NOTES
€17Price rounded for display. Precise amount shown in cart and checkout.
What’s included
- Chapter-by-chapter study notes
- Key concepts highlighted and explained
- Prepared and illustrated by PTA
ACCA FR
BPP EBOOKS
€37Price rounded for display. Precise amount shown in cart and checkout.
What’s included
- Official BPP study materials, always up to date
- Study ebook. exam kit or both
- Discounted from BPP's retail price
ACCA FR Subscription
- by ACCA tutors
- Cancel anytime
“Section C used to terrify me. PTA’s mocks made it routine — I walked into the exam ready.” — Sarah, UK student
Everything you need to pass FR — in 1 subscription.
Full FR course access — video, notes, questions, and mocks.
- Video lectures
- Study notes
- Interactive Q-bank
- 3 timed mocks
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.
- 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.
From stuck to passing — in their own words.
FR students from around the world share how PTA helped them master IFRS standards, conquer consolidations, and walk into the exam with confidence.
I kept trying to memorise IFRS standards and kept forgetting them by exam day. PTA's approach — learning each standard through worked examples — was a game-changer. Passed FR on my first attempt with 67%.
Consolidations used to terrify me. The step-by-step video debriefs on group accounts finally made it click — goodwill, NCI, intra-group adjustments, all of it. I actually enjoyed Section C in the exam.
I couldn't afford classroom tuition so I was trying to self-study from textbooks and YouTube. PTA gave me everything I'd been missing — structured video lectures, 1,200+ questions, and proper mocks. Passed first time.
Liliya explains tough standards like IFRS 16 and IFRS 9 so patiently and methodically. No rushing, no assuming you already know it. I actually understood why each rule existed — not just what it said.
Start Your ACCA FR Journey for free
Not ready to commit yet? Try our free FR package — a real slice of the course with questions across all three sections, a video lecture, and even a mini mock. No credit card, no strings. Just 30 days of free access to see if we’re the right fit.
What’s Included in Your Free Package (Valid for 30 Days):
Section A Practice
Question bank for Chapter 1 (including 15 exam-like questions).
Section B Practice
Three item sets to help you master scenario-based tasks.
Section C Practice
Two full constructed-response questions to test your technique.
CH1 Video Lecture
Chapter 1 video lectures with integrated questions, flashcards, and TYU exercises.
Mini Mock Exam
One mini mock to test your knowledge and exam readiness.
Expert Guidance
Video walkthrough from our tutor on how to tackle Section C — the section where most FR students lose marks.
30 days of free access — plenty of time to test the platform before committing to a paid package.
Start your free trial now and see exactly how our FR course works — no card, no commitment.
Try it risk-free — we've got you covered.
We're confident our FR course works, and we're willing to back it with two promises. Try any paid package for 7 days — if it's not for you, we'll refund you in full. And if you complete the course but don't pass the exam, we'll extend your access for free so you can resit with confidence.
7-day money-back guarantee
Try your package for a full week. If it's not what you expected, we'll refund you — no questions asked.
Pass assurance
Don't pass after completing the course? We'll extend your access for free so you're ready for your resit.
Everything you need to know — and nothing you don't.
Quick answers to the questions FR students ask most.
Mocks: 90 days
Practice Kit: 180 days
Course (Master or Ultimate): 1 year — enough for 4 ACCA exam sittings
If you don't pass after completing the course, we'll extend your access for free under our Pass Assurance.
Ultimate (£229) adds 2 extra mocks (6 total), 3 tutor-marked mocks with personalised feedback, and the official BPP eBook. Pick Ultimate if you want expert eyes on your consolidation technique before exam day.
Still have questions? Contact us and we'll get back to you within 1 working day.
Your FR success starts with the right practice.
Join thousands of ACCA students who chose PTA for smarter practice, IFRS mastery, and full financial statements preparation — at a fraction of the cost of Kaplan or BPP.