Diploma in International Financial Reporting

Assessment

The Diploma will be assessed by one closed book written examination which lasts three hours. The pass mark is 50%. The initial registration fee of £150 covers the candidate for a period of four examination sessions. The candidate must take their first examination within the first two examination sessions following registration. Resits may be attempted within the registration period, at a cost of £100 per attempt. Any candidate who has not successfully completed the course during the registration period and wishing to continue, would need to re-register for the Diploma paying the appropriate fee.
The Diploma will be examined at one of ACCA's examination centres. ACCA operates over 300 examination centres at each examination session. Special facilities can be arranged for disabled students, and where appropriate - for example in remote areas or where religion places restrictions on attendance at regular examination centres - ACCA will consider requests to set up alternative examination centres.
There are two examination sessions each year - in June and in December.

Examinable documents

A definitive list of examinable documents for the Diploma in International Financial Reporting is issued by ACCA in May and in November each year. These examinable documents apply for the next but one examination session. For example examinable documents issued in November 2004 will apply to the June 2005 examination session, whereas the examinable documents issued in May 2005 will apply to the December 2005 examination session. These examinable documents contain International Financial Reporting Standards and IFRICs which apply to the syllabus and study guide for the Diploma in International Financial Reporting and operate under the six month rule whereby documents within this list are assessable in six months following the last day of the month in which this list of documents is issued. The current list of examinable documents is given below.

Counting towards CPD

ACCA members may claim up to 30 verifiable units of continuing professional development (CPD) for studying for the DipIFR and a further 12 hours of verifiable units upon successful completion of the assessment. Additional verifiable units of CPD (in excess of 21 verifiable units) can be carried forward to the following year.