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ACCA Strategic Professional   Optional

Advanced Audit and Assurance (AAA)


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Course Overview

Advanced Audit and Assurance (AAA) has a wide ranging syllabus, which includes the audit of historical financial information (‘audit’) and other specific assignments.

It builds on the Audit and Assurance and Strategic Business Reporting (SBR) exams, by introducing more complex topics and covering the basic topics from different angles to reflect the challenges auditors will face in their professional life.

Current issues, exposure drafts and developments in audit including emerging technologies also feature.

Questions are set in the context of single entities, groups and private or public sector organisations.

To prepare for AAA effectively you need to understand the nature of the exam and what you will be asked to do.

AAA is one of the four optional courses in the Strategic Professional level. You have to pick two of the four optional papers.

The Learnsignal guide to passing Advanced Audit and Assurance:

  • Study with an Approved Learning Partner
  • Make use of ACCA resources available
  • Focus on learning how to apply and use knowledge
  • Practice planning questions, writing full answers and reviewing them thoroughly
  • Practice using a CBE tool to get prepared for your exam


Complete your Ethics and Professional Skills module prior to Strategic professional courses.


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