ACCA F8 - Audit and Assurance Revision Kit 2016

About this Practice & Revision Kit
ACCA will start to transition F5–F9 to computer based examination (CBE), beginning with a pilot in limited markets
in September 2016. Students will initially have the choice of CBE or paper exams and as a result, changes will be
made to BPP’s learning materials to ensure that we fully support students through this transition.
This Practice & Revision Kit is valid for exams from the September 2016 sitting through to the June 2017 sitting
and in this Practice & Revision Kit you will find questions in both multiple choice question (MCQ) and objective
testing question (OTQ) format. OTQs include a wider variety of questions types including MCQ as well as number
entry, multiple response and drag and drop. More information on these question types will be available on the ACCA
website.
OTQs will only appear in computer based exams but these questions will still provide valuable practice for all
students whichever version of the exam is taken. These are clearly marked on the contents page as CBE style OT
cases.
In addition please note that the specimen paper based exam paper has been included as Mock Exam 3 in this
Practice & Revision Kit. The questions in Sections A are MCQ only whereas in the computer based exam these
sections will contain OTQs.
More information on the exam formats and can be found on page xiv
At the time of going to print, ACCA had not yet announced the proposed duration of the computer-based exam and
so all timings given throughout this Practice & Revision Kit are based on the paper-based exam which is 3 hours
and 15 minutes long. Time management is a key skill for success in this exam and so we recommend you use these
indicative timings when attempting questions.
ACCA are recommending that all students consult the ACCA website on a regular basis for updates on the launch of
the new CBEs.
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