Professional Level Financial Accounting and Reporting IFRS

The last sitting of this exam will be in September 2026.

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 Financial Accounting and Reporting IFRS module covers the following topics:

• accounting and reporting concepts and ethics
• single entity financial statements
• consolidated financial statements

For more information and resources, please visit icaew.com/examresources.