FCCA - Fellow of the Association of Chartered Certified Accountants Practice Test

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FCCA Practice Test

Updated for October 2026
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FCCA is the fellowship status ACCA gives to members who meet its membership and CPD conditions, so it is reached through membership rather than a sitting. This page explains how fellowship is awarded and kept, and gives you free practice sets on audit, reporting, tax, ethics and CPD to test your knowledge.

  • All ACCA members, FCCA fellows included, pay an annual subscription of £326 for 2026; ACCA lists no separate fee for fellowship.[1]
  • FCCA status lasts as long as ACCA membership is renewed on time each year; a member removed from the register loses continuity and must build up five more consecutive years after re-joining.[2]
  • FCCA fellows on ACCA's unit route complete 40 relevant CPD units each year, at least 21 of them verifiable, and pay the annual subscription due on 1 January.[3]
  • To become an FCCA (Fellow of the Association of Chartered Certified Accountants), you must have been an ACCA member for five consecutive years and have met ACCA's CPD requirements.[2]
  • After the fellowship committee meets, ACCA emails new FCCA fellows to confirm their status and posts a fellowship certificate; members should contact ACCA if it has not arrived within eight weeks.[2]

Numbers in brackets link to the official sources listed under Sources & last verified. Dates that have passed are removed automatically.

FCCA Exam at a Glance

ItemDetailSource · Verified
Exam fee£326 annual subscription (2026)[1]ACCA · Oct 27, 2026
ValidityOngoing while membership is renewed on time each year[2]ACCA · Oct 27, 2026
RenewalAnnually: 40 CPD units (21+ verifiable) + subscription due 1 January[3]ACCA · Oct 27, 2026
Eligibility5 consecutive years of ACCA membership + CPD compliance[2]ACCA · Oct 27, 2026
Score releaseEmail confirmation, then certificate by post; chase if not received within 8 weeks[2]ACCA · Oct 27, 2026
Next exam dateFellowship committee meets at the end of each month[2]ACCA · Oct 27, 2026
Registration opensNo application; awarded automatically[2]ACCA · Oct 27, 2026

What changed for FCCA in 2026

What the FCCA is and how it works

According to ACCA, “You’ll need to be an ACCA member for five consecutive years and meet our CPD requirements.”[2]

FCCA is not a sit-down exam. It is the fellowship status that ACCA confers on members who have met the membership and CPD conditions, so there is no test to book, no sitting date and no score.

To become eligible you need to be an ACCA member for 5 consecutive years and meet the CPD requirements. There is no application. Members do not need to do anything, because ACCA follows your progress and confirms your FCCA status once you qualify. Council's fellowship committee meets at the end of each month, and members who became eligible during that month are confirmed at that meeting.

You then receive email confirmation, followed by a fellowship certificate by post. If the certificate has not arrived within 8 weeks of the confirmation message, contact ACCA.

Keeping the status depends on keeping your membership in good standing. The annual subscription for 2026 is £326, due on 1 January, and each year you complete 40 units of CPD, at least 21 of them verifiable. If you fail to renew on time you are removed from the register of members, which breaks the continuity of your membership.

Details can vary by region and change over time, so check the ACCA fellowship page and the fees page before you act. Our practice sets are study aids written by us. They are not real exam questions and have no effect on your status.

FCCA Practice Test Questions

Prepare for the FCCA - Fellow of the Association of Chartered Certified Accountants exam with our free practice test modules. Each quiz covers key topics to help you pass on your first try.

FCCA Audit and Assurance
FCCA Exam Questions covering FCCA Audit and Assurance. Master FCCA Test concepts for certification prep.
FCCA Continuing Professional Development
Free FCCA Practice Test featuring FCCA Continuing Professional Development. Improve your FCCA Exam score with mock test prep.
FCCA Financial Reporting and Standards
FCCA Mock Exam on FCCA Financial Reporting and Standards. FCCA Study Guide questions to pass on your first try.
FCCA Membership Requirements and Eligibility
FCCA Test Prep for FCCA Membership Requirements and Eligibility. Practice FCCA Quiz questions and boost your score.
FCCA Taxation and Compliance
FCCA Questions and Answers on FCCA Taxation and Compliance. Free FCCA practice for exam readiness.
FCCA Strategic Financial Management
FCCA Mock Test covering Strategic Financial Management. Online FCCA Test practice with instant feedback.
FCCA Career Advancement
Free FCCA Quiz on Career Advancement. FCCA Exam prep questions with detailed explanations.
FCCA Ethics and Professional Conduct
FCCA Practice Questions for Ethics and Professional Conduct. Build confidence for your FCCA certification exam.
FCCA Global Recognition
FCCA Test Online for Global Recognition. Free practice with instant results and feedback.
FCCA Professional Network
FCCA Study Material on Professional Network. Prepare effectively with real exam-style questions.

Worked examples: how to reason through FCCA questions

These are practice questions written for this site, not questions from the real exam. Each explanation shows why the right answer is right and why the others are wrong.

Example 1

Question: An auditor discovers a significant fraud risk. Under ISA 240, what must the auditor do?

  1. Immediately withdraw from the engagement without explanation
  2. Communicate the matter to management and those charged with governance
  3. Issue an adverse opinion automatically
  4. Report directly to shareholders at the next AGM

Answer: B. Communicate the matter to management and those charged with governance

Explanation:

The correct answer is to communicate the matter to management and those charged with governance. ISA 240 expects an auditor who identifies or suspects fraud to raise it with the right level of management and with the people responsible for oversight, so that it can be dealt with and the audit response adjusted.

Withdrawing without explanation is wrong because leaving the engagement is a considered decision, not an automatic first reaction, and it would skip the communication the standard requires. An automatic adverse opinion is wrong because the opinion depends on the effect of misstatements on the financial statements, not on the mere presence of a risk. Reporting straight to shareholders at the AGM is wrong because the auditor's route is through governance first, and disclosure outside the entity is limited by confidentiality and law.

Rule to remember: fraud findings go to management and governance first, and the opinion follows the evidence.

Example 2

Question: How does the FCCA Professional Network support continuing professional development (CPD)?

  1. By offering regular workshops and seminars
  2. By reducing the need for CPD
  3. By granting automatic CPD completion upon receiving FCCA status
  4. By eliminating all CPD requirements for Fellows

Answer: A. By offering regular workshops and seminars

Explanation:

The correct answer is that the network supports CPD by offering regular workshops and seminars. Learning events like these give Fellows a practical way to keep their knowledge current and to build up the CPD they have to record.

Reducing the need for CPD is wrong because the network helps you meet the requirement but does not change it. Granting automatic CPD completion on receiving FCCA status is wrong because CPD is something you complete and record, not something awarded with the status. Eliminating all CPD requirements for Fellows is wrong because the status continues only while membership is renewed on time, and CPD is part of that.

Rule to remember: fellowship does not replace CPD. Networks, events and resources are tools for meeting the obligation, and the obligation stays with you every year.

Example 3

Question: Under ACCA's CPD framework, how many CPD units must an ACCA/FCCA member complete each rolling year?

  1. 10 units
  2. 20 units
  3. 40 units
  4. 60 units

Answer: C. 40 units

Explanation:

The correct answer is 40 units. ACCA's framework asks members, including Fellows, to complete 40 relevant units of CPD in each year, and a portion of those must be verifiable rather than self-assessed.

10 units and 20 units are wrong because they fall well short of the annual requirement, and a member who stopped at those figures would be non-compliant. 60 units is wrong because it overstates the requirement. More learning does no harm, but it is not what the framework asks for as a yearly total.

Rule to remember: the yearly total is 40 units, and the split between verifiable and non-verifiable activity matters as well as the total. When a question gives several plausible round numbers, recall the official figure rather than picking the one that feels moderate.

How to use these practice tests

Start with the official ACCA fellowship and CPD pages, because they set the rules that our questions test. Read them through once and write down in your own words the eligibility condition, the renewal cycle and what happens if you renew late.

Then work through the membership requirements and CPD sets, which cover the rules that apply to you directly. Read every explanation, including for questions you answered correctly, and note any rule you guessed.

Next, move to the technical sets: audit and assurance, financial reporting and standards, taxation and compliance, and strategic financial management. Treat these as refreshers on professional knowledge rather than as a syllabus, since the fellowship itself has no exam. Use the ethics and professional conduct set to practise judging situations where the right step is to communicate, document or decline.

Finish with the career advancement, global recognition and professional network sets. After each session, return to the official pages and check anything you missed. Repeat weak sets after a break rather than straight away, so you are recalling the rule instead of remembering the answer.

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FCCA FAQ

Is there an FCCA exam?

No. FCCA is a fellowship status, not an exam. ACCA confers it on members who have been members for 5 consecutive years and meet the CPD requirements. There is nothing to book and no score to receive. The practice questions here are for building and checking your knowledge, and they are not real exam questions.

How do I apply for FCCA status?

You do not apply. Members do not need to do anything, because ACCA follows your progress and confirms your FCCA status once you have met the requirements. Council's fellowship committee meets at the end of each month and confirms those who became eligible during that month.

What do I receive when I become a Fellow?

You receive an email confirmation, then a fellowship certificate by post. If the certificate has not arrived within 8 weeks of the confirmation message, contact ACCA and let them know. Check the ACCA fellowship page for the current wording on resending certificates.

What does it cost to keep FCCA status?

The annual ACCA subscription for 2026 is £326, payable by all members and due on 1 January. You also need to complete 40 units of CPD each year, at least 21 of them verifiable. Check ACCA's fees page for the current figure and for any regional differences.

What happens if I do not renew on time?

If you fail to renew your membership on time each year, you are removed from the register of members. Removal at any time breaks the continuity of your membership. FCCA status continues only while membership is renewed on time, so renewal dates matter. Contact ACCA directly if you are unsure of your position.

Sources & last verified

  1. ACCA — exam fee (official source). “Annual subscription 2026 £326 An annual fee payable by all ACCA members” Verified Oct 27, 2026 · source checked Oct 23, 2026.
  2. ACCA — validity, eligibility, score release, next exam date (official source). “If you fail to renew your membership on time each year, you will be removed from the register of members. If you’re removed from the…” Verified Oct 27, 2026.
  3. ACCA — renewal (official source). “You’ll complete a total of 40 relevant units of CPD each year, comprising: at least 21 verifiable units; and up to 19 non-verifiable units.” Verified Oct 27, 2026.

How we verify: editorial & fact-checking policy. Report an error: contact us.

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