Audit & Assurance
Learn how auditors test the numbers and form the opinion the public relies on.
After payment we set up your CharterFlow LMS account and email your login within one business day.
(ACCA's own exam and subscription fees are separate)
Who this is for
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Suited to ACCA students moving through Applied Skills after Financial Accounting, and to working professionals who want a live, technique-focused route through one of the most heavily scenario-tested papers in the qualification.
Course overview
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AA covers the full audit process: accepting an engagement, assessing risk, testing controls and evidence, and forming the audit opinion. It's a heavily scenario-based paper where technique matters as much as knowledge. CharterFlow teaches AA live with dedicated exam strategy sessions, a practice platform of exam-standard questions, and recorded videos of every class.
What you'll learn
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Audit framework and regulation
Audit vs assurance, the regulatory environment, corporate governance, ACCA Code of Ethics
Planning and risk assessment
Accepting engagements, audit risk and materiality, understanding the entity, fraud, audit planning and documentation
Internal control
Control systems, testing controls, internal audit, reporting deficiencies to management
Audit evidence
Assertions and procedures, substantive testing, sampling, key account balances, data analytics, using others' work
Review and reporting
Subsequent events, going concern, written representations, final review, the auditor's report
Employability and technology skills
Exam software navigation, spreadsheets and word processing tools, professional answer presentation
Content follows the ACCA syllabus and study guide for the September 2026 to June 2027 sitting.
Skills tested
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Marks come from applying knowledge to the scenario, not reciting theory: identifying the specific risk rather than risks in general, designing procedures tailored to the client, evaluating controls and recommending fixes, applying professional scepticism, and communicating findings in the right format, whether a report, a letter, or briefing notes. Command words (identify, explain, evaluate, recommend) each demand a different answer.
| Sec | What it is | Qs | Mk | Weight |
|---|---|---|---|---|
| A | Three case-based questions, 10 marks each. Each case carries five objective test questions worth 2 marks | 3 cases | 30 | |
| B | One 30-mark and two 20-mark scenario questions, mainly on planning and risk, internal control, and audit evidence | 3 | 70 |
10 minutes reading time before the exam starts.
Exam formats follow the current ACCA syllabus. Always confirm on accaglobal.com.
Where the marks sit
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Section B is 70 of the 100 marks, and ACCA states it is drawn mainly from three areas: planning and risk assessment, internal control, and audit evidence. Those are the topics to make automatic, because they are where the long questions come from almost every sitting.
That does not make the rest optional. Section A ranges across the whole syllabus, so ethics, going concern and the auditor's report still cost you marks if skipped. The sensible approach is full coverage for Section A, with heavier drilling on the three areas that carry Section B.
What's included
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Live classes in batches capped at 20 students, full session recordings, access to the practice platform, marked mock exams with feedback, and doubt support on WhatsApp and through the LMS, available anytime.
Why CharterFlow
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Batches are capped at 20 students, so you're in a room small enough to ask questions and have your answers looked at properly. Live classes with a real focus on exam strategy, every session recorded so you can revisit any topic, plus a practice platform of exam-standard questions and marked mocks to build application skills.
How to enrol
- 1Message us on WhatsApp to confirm your seat.
- 2Pay the ₹10,000 tuition fee.
- 3We set up your CharterFlow LMS account and email your login within one business day.
Common questions
Why is AA tricky despite feeling “wordy”?
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Because marks live in the application, not the definition. Generic textbook points score little in Section B, answers need to be built around the scenario. Practising scenario-based questions is what makes the right risk, control, or procedure jump out.
Is AA taught live, and can I catch up if I miss a class?
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Yes, live classes with a strategy focus. Every class is recorded, so you can catch up or revisit any session, and you get a practice platform for extra questions between classes.
How big are the batches?
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Every batch is capped at 20 students. AA is a paper where your answer technique has to be corrected individually, and that only works if the tutor can actually get to your script and your questions. A cap is the point, not a limitation.
Can I ask doubts outside class hours?
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Yes. You can send doubts on WhatsApp or post them in the LMS at any time, so you're never stuck waiting for the next class to move forward.
Do I need to pass any other paper before attempting AA?
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ACCA doesn't lock AA behind another paper, but it builds directly on Financial Accounting (FA), so we recommend having FA cleared or well understood before starting AA.
How is AA different from Advanced Audit and Assurance (AAA)?
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AA covers the fundamentals of the audit process. AAA, at Strategic Professional level, builds on it with more complex, judgment-heavy scenarios including group audits and more advanced reporting issues. AA is the foundation you need before AAA makes sense.
What if I don't pass on my first attempt?
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AA runs in all four exam sessions each year, so the next sitting is never far away. Applied Skills passes never expire either, so a first attempt that doesn't go your way costs you time, not progress. The seven-year completion rule only starts once you pass your first Strategic Professional exam.
Which topics are most important in AA?
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Planning and risk assessment, internal control, and audit evidence. ACCA states these are the main source of the Section B questions, which carry 70 of the 100 marks. Ethics, going concern and the auditor's report appear regularly in Section A, so they still have to be covered.
How do I pass AA?
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Practise full scenario questions rather than reading notes. AA marks application, so the reliable route is writing answers to past-style questions, having them marked against the ACCA scheme, and fixing the technique gaps that shows up. Knowing the standards is necessary but on its own it does not pass this paper.
Do I book the ACCA exam myself, or does CharterFlow do it?
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You book and pay for the ACCA exam directly with ACCA. The ₹10,000 CharterFlow fee covers tuition only, ACCA's exam and subscription fees are separate.
Other papers in this level
Ready to start this paper?
This paper is open for enrolment now. Message us on WhatsApp and we'll share the next batch timings.
After payment we set up your CharterFlow LMS account and email your login within one business day.