SUMMARY OF KEY CHANGES
ACCA FIA FA2 – Maintaining Financial Records
Change in format of assessment
Syllabus content changes
Changes in style of question
Other changes
1. No change in format – the examination will continue to be
assessed by 50 compulsory questions of 2-marks each.
2. No change in assessment time allowed – two hours
3. No change to the pass mark – 50%
4. Examination will continue to be available in either a paper-
based or computer-based format
No major changes to the syllabus, but there are some minor
changes as follows
 Updated to include the new qualitative characteristics
of useful information from the Framework document
 Changed wording of “income statement” to “statement
of profit or loss” to be consistent with IAS 1
Presentation of Financial Statements
None
Not applicable