Is anything from Level 1 testable in Level 2 as well?

Does that mean, readings such as the first two in FRA (inventories and long-lived assets) wouldn’t get tested?

Nope, it’s not really going to be tested. Technically I suppose they would be allowed to, but I doubt they will. There’s too much to test for Level 2!

As @artyeasel says, it’s not really tested. I wouldn’t worry about it unless you need to know it for Level 2 topics.

Not directly @vincentt. There would be indirect assumed knowledge of FRA basics etc of course. But not explicitly testing Level 1 stuff.

@sophie that would be better, don’t want to spend too much time on those topics but of course it’s something that a level 2 candidate should know.