Free for life. Everything, for everyone who joins now. No card, no trial, no upgrade later.

The full ACCA FR and AA course. Free, for life.

The whole thing: question bank, section B cases, timed mocks, and written answers marked line by line against a marking scheme. Nothing is held back and nothing turns into a paid plan for you later. Sign up with your email and it is yours, permanently.

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FR and AAFinancial Reporting and Audit and Assurance, international variant (IFRS and ISAs)

2,000+objective-test questions per paper, each with the rule and why each wrong option is wrong

20-marksection C questions marked against a scheme, with your own sentences quoted against each line

$0, foreverfor everyone who joins now. Not a trial, not a free tier: the full course, for life

What you get

The exam has three sections. You practice all three here, and the tracker tells you which syllabus areas are ready and which are not.

Section A

Objective tests by syllabus area

Pick an area or mix them, 10 to 60 at a time. Every question explains the rule with its IAS, IFRS or ISA reference, and why each wrong option is wrong.

Section B

Case questions

One scenario, five questions on it, the way the exam does it. Timed or untimed.

Section C

Written answers, marked

Type your 20-mark answer. A minute later you get a mark per scheme line with your sentence quoted beside it, the lines you missed, and three changes for next time.

Mocks

Timed mock exams

Sections A and B under the clock, with the result broken down by area.

Tracker

Readiness by area

Questions attempted, accuracy, recency and a marked written answer per syllabus area. A predicted score once you have done enough.

Keep going

Streaks, duels, rivals

How many in a row before a miss. The same ten questions another student just did. A study rival on your paper who sees your week and you see theirs.

A marked answer

A real 20-mark FR answer with two planted mistakes, and the mark sheet it got back. The scheme lines are fixed per question, so two students on the same question are marked the same way.

(b) Recoverable amount is the higher of fair value less costs of disposal and value in use. Fair value less costs of disposal is $420,000 less $20,000 = $400,000. Value in use is $110,000 × 4 = $440,000. So recoverable amount is $440,000. Impairment loss = $589,500 less $440,000 = $149,500. The loss is charged to profit or loss and the machine is written down. Depreciation in future years is based on the new carrying amount over the remaining useful life.

Green: earned the mark. Red: the error that cost it.

Recoverable amount is the higher of FVLCD and value in use1 / 1

FVLCD $400,0001 / 1

Value in use discounted: $110,000 × 3.170 = $348,7000 / 2

Recoverable amount $400,000 (FVLCD is higher)0 / 1

Impairment loss, own figures accepted1 / 1

Loss to profit or loss; future depreciation on the new carrying amount1 / 1

Part (b)4 / 7

Missed: the cash flows had to be discounted with the factor given in the question. An undiscounted total is never value in use.

Why is it free for life?

Because right now we want data more than money: which questions are too easy, which areas students get wrong, how often the marker agrees with a person. You using it is how we get that. So the deal is simple: everyone who joins now keeps the full course free for life. If we ever charge, it will only be for people who sign up after that, and your account stays free. Accuracy and marker agreement are published on the numbers page every month, good or bad.

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