F1 study resources

See the menu to the right for sample exam papers, post exam guides and useful articles.

Download these guides:

• F1 financial operations - a guide for students (PDF 179KB)
• guide to F1 study resources (PDF 33KB).

Look at our archive of questions and answers from past Ask a Tutor events for paper F1.

You can also study for F1 financial operations with CIMAstudy.com.

May 2011 onwards
Download the May 2012 tax rules (PDF 24KB)

Download F1 and F2 examinable legislation (PDF 12KB)

For the purposes of F1 and F2, changes to accounting standards will be fully examinable in the main diet immediately following the date in which the standard or revisions become mandatory for reporting entities.  

For example, the standards having a mandatory adoption date for financial periods beginning on or after 1 January 2013 will be examined in the financial pillar from the May 2013 diet.

Conceptual framework
CIMA will not examine the updated conceptual framework until the majority of new content has been introduced. The new framework will not be examined before May 2013. CIMA will continue to monitor the IASB’s progress with the implementation of the new framework and advise on examinable legislation for examinations from May 2013 by October 2012.

Candidates are expected to be aware of the IASB’s project to update the conceptual framework, particularly in relation to section D of the F2 syllabus (indicative syllabus content 'progress towards convergence').

Candidates should refer to the F1 and F2 syllabus learning outcomes for guidance on the extent to which the detail of the conceptual framework might be examined.