Professional Level Assurance, Risk and Reporting

Before purchasing your learning materials, please check the transitional exam arrangements guidance to ensure you select the correct materials. If you are unsure which exams you should sit, please speak to your tuition provider, employer, or contact Student Support.

The Assurance, Risk and Reporting module covers the following topics:

Part A: Assurance and Risk

• Legal and other professional regulations, ethics, accepting and managing engagements
• Planning and performing engagements
• Concluding and reporting on engagements

Part B: Reporting

• Accounting and reporting concepts, sustainability and ethics
• Single entity financial statements

Ensure you order the correct edition of the materials. This edition is aligned with the Next Generation ACA syllabus and are for exams in 2025-2026 only. You risk losing exam marks if you use the incorrect edition.

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