Professional Level Financial Accounting and Reporting IFRS

The Financial Accounting and Reporting IFRS module covers the following topics:

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

Ensure you order the correct edition of the materials. The 2024 edition is aligned with the syllabus and exams for 2024 only. The 2025-26 edition is aligned with the syllabus and exams for 2025-26 only. You risk losing exam marks if you use a different edition.

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