DipIFR Exam Overview

To earn the DipIFR, you need to pass the exam administered by the Association of Chartered Certified Accountants (ACCA).

Exam Format

There are 2 sections to the paper which require a mix of calculations and written answers.
The assessment marks are split as follows:

  • Section A: 1 consolidation question (40 marks)

  • Section B: 3 scenario questions 60 marks (20 marks each)

Testing Windows

You can take the DipIFR exam in hundreds of ACCA exam centers around the world. You will need to schedule your exams to fall within one of the two testing dates each year (June and December)

Exam Time: 3 hours

Topic Areas

  • International Sources of Authority

  • Elements of Financial Statements

  • Presentation of Financial Statements and Additional Disclosures

  • Preparation of External Financial Reports for Combined Entities, Associates & Joint Arrangements 

Exam Requirements

 Find out more about the requirements to acquire your diploma in IFRS

Requirements for Qualified Professionals

If you are a professional accountant or auditor who works in practice or business, and are qualified according to national accounting standards, then you are eligible to take this ACCA financial reporting qualification.


Requirements for Non-Qualified Professionals

If you are working in practice, but not yet qualified, then you may still be eligible. You will need to prove that you have one of the following:

  • Two years of relevant accounting experience and a relevant degree (attracting at least ACCA qualification exemptions for the Applied Knowledge and Corporate and Business Law (LW) exams)

  • Two years of relevant accounting experience and an ACCA Certificate in International Financial Reporting

  • Three years of relevant accounting experience

  • ACCA affiliate status