Chartered Institute of Public Finance and Accountancy

Past Papers and Marking Schemes

This page features Past Papers and Marking Schemes.

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Dec 2009
Exam papers, marking schemes and model answers have now been combined into an ‘Examination Guide’ available in one document available here
June 2009
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Certificate Stage
Past Papers
 
Marking
Schemes
Financial Accounting
Management Accounting
Financial Reporting
Financial Management Systems and Techniques
Diploma Stage
Audit and Assurance
Leadership and Management
Accounting for Decision Making
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting
Final Test of Professional Competence

Strategic Business Management
FMCS pre-seen material/Case Study
FMCS Question 1
FMCS Appendices
Tutorial Guide

 
 
December 2008
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Certificate Stage
Past Papers
 
Marking
Schemes
Financial Accounting
Management Accounting
Financial Reporting
Financial Management Systems and Techniques
Diploma Stage
Audit and Assurance
Leadership and Management
Accounting for Decision Making
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting

Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF

Final Test of Professional Competence

Strategic Business Management
FMCS pre-seen material/Case Study
FMCS Question 1
FMCS Appendices
Tutorial Guide

 
 
June 2008
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.


AAT Fast Track
Past Papers
 
Marking
Schemes
Audit and Assurance/Financial Reporting
Leadership & Management/Fin Management Systems & Techniques
Certificate Stage
Financial Accounting
Management Accounting
Financial Reporting
Financial Management Systems and Techniques
Diploma Stage
Audit and Assurance
Leadership and Management
Accounting for Decision Making
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting

Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF

Diploma Stage - Republic of Ireland
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting

ALL
TO
FOLLOW

Final Test of Professional Competence

Strategic Business Management
FMCS pre-seen material/Case Study
FMCS Question 1
FMCS Questions 2-4
FMCS Appendices
Tutorial Guide

 
 
December 2007
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.


AAT Fast Track
Past Papers
 
Marking
Schemes
Audit and Assurance/Financial Reporting
Leadership & Management/Fin Management Systems & Techniques
Certificate Stage
Financial Accounting
Management Accounting
Financial Reporting
Financial Management Systems and Techniques
Diploma Stage
Audit and Assurance
Leadership and Management
Accounting for Decision Making
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting

Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF

Diploma Stage - Republic of Ireland
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting

Word I PDF
Word I PDF
Word I PDF
Word I PDF

 
Final Test of Professional Competence

Strategic Business Management
FMCS pre-seen material/Case Study
FMCS Question 1
FMCS Nunsuch_Tutorial_Guide
Tutorial Guide

 
 
June 2007
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.


AAT Fast Track
Past Papers
 
Marking
Schemes
Audit and Assurance/Financial Reporting
Leadership and Management/Financial Management Systems and Techniques
 
Certificate Stage
Financial Accounting
Management Accounting
Financial Reporting
Financial Management Systems and Techniques
 
Diploma Stage
Audit and Assurance
Leadership and Management
Accounting for Decision Making
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting

Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
PDF

 
Diploma Stage - Republic of Ireland
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting

Word I PDF
Word I PDF
Word I PDF
PDF

 
Final Test of Professional Competence

Strategic Business Management
FMCS pre-seen material/Case Study
FMCS Question 1
Tutorial Guide

 
 
December 2006
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.


AAT Fast Track
Past Papers
 
Marking
Schemes
Audit and Assurance/Financial Reporting
Leadership and Management/Financial Management Systems and Techniques
 
Certificate Stage
Financial Accounting
Management Accounting
Financial Reporting
Financial Management Systems and Techniques
 
Diploma Stage
Audit and Assurance
Leadership and Management
Accounting for Decision Making
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting

Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF

 
Diploma Stage - Republic of Ireland
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting

Word I PDF
Word I PDF
Word I PDF
Word I PDF

 
Final Test of Professional Competence

Strategic Business Management
FMCS pre-seen material/Case Study all 38 pages
FMCS Morning Question 1
FMCS Afternoon Questions 2, 3 & 4
Tutorial Guide

 
TG - Appendix A
TG - Appendix B1
TG - Appendix B2
TG - Appendix B3
TG - Appendix C1
TG - Appendix C2
TG - Appendix C3
TG - Appendix C4
TG - Appendix D1
TG - Appendix D2
TG - Appendix D3
   
 
June 2006
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.


AAT Fast Track
Past Papers
 
Marking
Schemes
Audit and Assurance/Financial Reporting
Leadership and Management/Financial Management Systems and Techniques
 
Certificate Stage
Financial Accounting
Management Accounting
Financial Reporting
Financial Management Systems and Techniques
 
Diploma Stage
Audit and Assurance
Leadership and Management
Accounting for Decision Making
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting

Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF

 
Diploma Stage - Republic of Ireland
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting

Word I PDF
Word I PDF
Word I PDF
Word I PDF

 
Final Test of Professional Competence
Strategic Business Management
Pre-seen Material
FMCS pre-seen material/Case Study all 38 pages
FMCS Morning Question 1
FMCS Afternoon Questions 2, 3 & 4
Tutorial Guide
 
December 2005
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.


AAT Fast Track
Past Papers
 
Marking Schemes
Audit and Assurance/Financial Reporting
Leadership and Management/Financial Management Systems and Techniques
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Certificate Stage
Financial Accounting
Management Accounting
Financial Reporting
Financial Management Systems and Techniques
Word I PDF
Word I PDF
Word
I PDF
Word
I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
Diploma Stage
Audit and Assurance
Leadership and Management
Accounting for Decision Making
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting
For students in the Republic of Ireland:
Governance and Public Policy
Public Finance
Taxation
Financial and Performance Reporting

Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
PDF

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  Word I PDF
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Final Test of Professional Competence
Finance and Management Case Study Questions 1
Finance and Management Case Study Questions 2 and 3
Case Study Pre seen material pages 1-12
Case Study pages 12-36
Proformas
Tutorial Guide
Appendix 1
Appendix 2
Appendix 3
Strategic Business Management
PDF
PDF
PDF
PDF
PDF




Word I PDF
 




Word
I PDF
Excel
Excel
Excel
Word
I PDF
June 2005
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.


AAT Fast Track
Past Papers
 
Marking Schemes
Audit and Assurance/Financial Reporting
Leadership and Management/Financial Management Systems and Techniques
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Certificate Stage
Financial Accounting
Management Accounting
Financial Reporting
Financial Management Systems and Techniques
Word I PDF
Word I PDF
Word
I PDF
Word
I PDF
  Word I PDF
Word I PDF
Word
I PDF
Word
I PDF
Diploma Stage
Audit and Assurance
Leadership and Management
Accounting for Decision Making
Governance and Public Policy

Public Finance
Taxation
Financial and Performance Reporting

Word I PDF
Word I PDF
Word I PDF
Word I PDF

Word I PDF
Word I PDF
Word I PDF

  Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Final Test of Professional Competence
Strategic Business Management
Finance and Management Case Study Front Page
Finance and Management Case Study (Pages 1-9)
Finance and Management Case Study (Pages 10-16)
Finance and Management Case Study (Pages 17-25)
Finance and Management Case Study (Pages 26-35)
Finance and Management Case Study Question 1
Finance and Management Case Study Questions Afternoon
Pre-seen Material
Tutorial Guide
Appendix 1
Appendix 2
Appendix 3
Appendix 4
Word I PDF
PDF
PDF
PDF
PDF
PDF
PDF
PDF
Word I PDF
Word I PDF
Excel
Excel
Excel
Excel
  Word I PDF




 
December 2004
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Certificate Stage
Financial Accounting
Management Accounting
Financial Reporting
Financial Management Systems and Techniques
Word I PDF
Word I PDF
Word
I PDF
Word
I PDF
 
Diploma Stage
Audit and Assurance
Financial and Performance Reporting
Leadership and Management

Word I PDF
Word I PDF
Word I PDF

  Word I PDF
Word I PDF
Word I PDF
P2
Accounting for Decision Making
Business Strategy and Management
Financial Reporting and Accountability
Public Policy and Taxation
Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
P3
Finance and Management Case Study Front Page
Finance and Management Case Study (Pages 1-9)
Finance and Management Case Study (Pages 10-16)
Finance and Management Case Study (Pages 17-25)
Finance and Management Case Study (Pages 26-36)
Finance and Management Case Study Questions Morning
Finance and Management Case Study Questions Afternoon
Tutorial Guide - Pages 1-7
                           - Pages 8-17
                           - Pages 18-25
PDF
PDF
PDF
PDF
PDF
PDF
PDF
PDF
PDF
PDF
 

 
June 2004
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Certificate Stage
Past
Papers
 
Marking
Schemes
Financial Accounting
Management Accounting
Financial Reporting
Financial Management Systems and Techniques
 
P1
Audit

Word I PDF

 
P2
Accounting for Decision Making
Business Strategy and Management
Financial Reporting and Accountability
Public Policy and Taxation
Financial Reporting and Accountability Republic of Ireland
Public Policy and Taxation Republic of Ireland
 
P3
Finance and Management Case Study Front Page
Finance and Management Case Study
Finance and Management Case Study Questions Morning
Finance and Management Case Study Questions Afternoon
 
 
December 2003
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Foundation
Past
Papers
Marking
Schemes
Financial Accounting
Cost Accounting and Quantitative Analysis
 
P1
Accounting Theory and Practice
Information and Financial Management
Management Accounting
Audit

Word I PDF
Word I PDF
Word I PDF
Word I PDF

 
P2
Accounting for Decision Making
Business Strategy and Management
Financial Reporting and Accountability
Public Policy and Taxation
 
P3 Case Study
Finance and Management Case Study Front Page
Finance and Management Case Study
Finance and Management Case Study Questions Morning
Finance and Management Case Study Questions Afternoon
 
 
June 2003
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Foundation
Past
Papers
 
Marking
Schemes
Financial Accounting
Cost Accounting and Quantitative Analysis
  Word I PDF
Word
I PDF
P1
Accounting Theory and Practice
Information and Financial Management
Management Accounting
Audit

Word I PDF
Word I PDF
Word I PDF
Word I PDF

  Word I PDF
Word I PDF
Word I PDF
Word I PDF
P2
Accounting for Decision Making
Business Strategy and Management
Financial Reporting and Accountability
Public Policy and Taxation
Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
P3 Case Study
Finance and Management Case Study
Finance and Management Case Study Questions 1 & 2
Word I PDF
Word I PDF
  Word I PDF
 

December 2002
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Foundation
Past
Papers
 
Marking
Schemes
Financial Accounting
Cost Accounting and Quantitative Analysis
Word I PDF
Word
I PDF
  Word I PDF
Word
I PDF
P1
Accounting Theory and Practice
Information and Financial Management
Management Accounting
Audit

Word I PDF
Word I PDF
Word I PDF
Word I PDF

 

Word I PDF
Word I PDF
Word I PDF
Word I PDF

P2
Accounting for Decision Making
Business Strategy and Management
Financial Reporting and Accountability
Public Policy and Taxation
Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
P3 Case Study
Finance and Management Case Study Paper 1
Finance and Management Case Study Paper 2
Finance and Management Case Study Paper 3
Appendix A
Appendix B
Appendix C
Word I PDF
Word I PDF
Word I PDF
Excel
Excel
Excel
  Word I PDF
 

June 2002
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Foundation
Past
Papers
 
Marking
Schemes

Financial Accounting
Cost Accounting and Quantative Analysis

Word I PDF
Word I PDF
  Word I PDF
Word I PDF
P1

Accounting Theory and Practice
Information and Financial Management
Management Accounting
Auditing

Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
P2
Accounting for Decision Making
Business Strategy and Management
Financial Reporting and Accountability
Public Policy and Taxation
Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
P3 Case Study
Finance and Management Case Study Paper 1
Finance and Management Case Study Paper 2
Finance and Management Case Study Questions
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
 

December 2001
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.


Foundation
Past
Papers
 
Marking
Schemes
Financial Accounting
Cost Accounting and Quantative Analysis
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
P1
Accounting Theory and Practice
Information and Financial Management
Management Accounting
Auditing
Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
P2
Accounting for Decision Making
Business Strategy and Management
Financial Reporting and Accountability
Public Policy and Taxation
Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
P3 Case Study
Finance and Management Case Study Master
Finance and Management Case Study Questions
Finance and Management Case Study Appendix A
Finance and Management Case Study Appendix B
Finance and Management Case Study Appendix C
Word I PDF
Word I PDF
Excel
Excel
Excel
  Word I PDF
 

June 2001
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Foundation

Past
Papers

 
Marking
Schemes
Financial Accounting
Cost Accounting and Quantative Analysis
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
P1
Accounting Theory and Practice
Information and Financial Management
Management Accounting
Auditing
Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
P2

Financial Reporting in Local Government
Business Strategy in Further and Higher Education
Business Strategy in Housing Associations
Business Strategy in Central Government
Business Strategy in Local Government
Business Strategy in Health Service
Financial Reporting in Central Government and Agencies
Financial Reporting in Further and Higher Education
Financial Reporting in Housing Associations
Financial Reporting in Health Service
Management
Treasury and Tax Management

Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF

 

Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF

P3 Case Study
Finance and Management Case Study Paper 1
Finance and Management Case Study Paper 2
Finance and Management Case Study Questions
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
 

December 2000
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Foundation
Past
Papers
 
Marking
Schemes
Financial Accounting
Cost Accounting and Quantative Analysis
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
P1
Accounting Theory and Practice
Information and Financial Management
Management Accounting
Auditing
Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
P2
Financial Reporting in Local Government
Business Strategy in Further and Higher Education
Business Strategy in Housing Associations
Business Strategy in Central Government
Business Strategy in Local Government
Business Strategy in Health Service
Financial Reporting in Central Government and Agencies
Financial Reporting in Further and Higher Education
Financial Reporting in Housing Associations
Financial Reporting in Health Service
Management
Treasury and Tax Management
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
 

June 2000
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Foundation
Past
Papers
 
Marking
Schemes
Financial Accounting
Cost Accounting and Quantative Analysis
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
P1
Accounting Theory and Practice
Accounting for Decision Making
Information Management and Control
Auditing
Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
P2

Business Strategy in Further and Higher Education
Business Strategy in Housing Associations
Business Strategy in Central Government
Business Strategy in Local Government
Business Strategy in Health Service
Financial Reporting in Central Government and Agencies
Financial Reporting in Further and Higher Education
Financial Reporting in Housing Associations
Financial Reporting in Health Service
Management
Treasury and Tax Management

Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
 

December 1999
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Foundation
Past
Papers
 
Marking
Schemes
Cost Accounting and Quantative Analysis
Financial Accounting
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
P1
Auditing
Accounting for Decision Making
Accounting Theory and Practice
Information Management and Control
Word I PDF
Word I PDF
Word I PDF
Word I PDF
  Word I PDF
Word I PDF
Word I PDF
Word I PDF
P2

Business Strategy in the Health Service
Business Strategy in Further and Higher Education
Business Strategy in Housing Associations
Business Strategy in Central Government
Business Strategy in Local Government
Financial Reporting in Central Government and Agencies
Financial Reporting in Further and Higher Education
Financial Reporting in Housing Associations
Financial Reporting in Health Service
Financial Reporting in Local Government
Management
Treasury and Tax Management

Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF

 
 

June 1999
Past Papers and Marking Schemes

Due to the size of certain Word documents, the download process may take some time - please be patient whilst downloading files.

Foundation
Past
Papers
 
Marking
Schemes
Financial Accounting
Management Accounting
 
P1
Auditing
Accounting for Decision Making
Accounting Theory and Practice
Information Management and Control
 
P2
Business Strategy in the Health Service
Business Strategy in Further and Higher Education
Business Strategy in Housing Associations
Business Strategy in Central Government
Business Strategy in Local Government
Financial Reporting in Central Government and Agencies
Financial Reporting in Further and Higher Education
Financial Reporting in Housing Associations
Financial Reporting in Health Service
Financial Reporting in Local Government
Management
Treasury and Tax Management

Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF
Word I PDF

 
       
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