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acca aa exam tips

ACCA AA Exam Tips (2026): How to Pass First Time

Sophie Macon

6 Aug 2026

ACCA

Audit and Assurance (AA) shifts the balance further toward writing than any Applied Skills paper before it. Only 30% of the marks come from objective test (OT) questions. 3 constructed response (CR) questions forms the majority (70%), focusing on applying audit judgement to a scenario, not recalling audit theory. Quick summary AA is a 3-hour, session-based exam with just two sections: Section A (3 OT cases, 15 questions, 30 marks) and Section B (3 constructed response questions: one 30-mark, two 20-mark, 70 ...