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Free Practice Questions for Sudan Chartered Accountant (AAPC) Exam

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Key Facts: Sudan Chartered Accountant (AAPC) Exam Exam

16 Papers

Subjects across Level 1 (F1–F3), Level 2 (F4–F9), and Level 3 (P1–P7); candidates sit 14

AAPC Fellowship pages (aapc.gov.sd/services/fellowship and /services/fellowship-courses)

100,000 SDG

Official examination fee per paper (الامتحان للمادة)

AAPC Official Fee Schedule (aapc.gov.sd/services/fees)

2 Sittings / Year

June and December examination sessions; 1 to 4 papers permitted per session

AAPC Examinations Introduction (aapc.gov.sd/examinations/introduction)

3 Hours + 15 Min

Writing time plus reading and planning time printed on AAPC's 2025–2026 papers

AAPC Past Papers (aapc.gov.sd/examinations/examples)

3 Years

Minimum uninterrupted audit-office experience for registration as a Statutory Auditor

AAPC Licensing Requirements (aapc.gov.sd/services/licensing)

17% VAT / 2.5% Zakat

General VAT rate and annual zakat rate on trade assets in the AAPC-hosted F6 tax and zakat reference

AAPC-hosted Tax & Zakat reference (aapc.gov.sd/downloads/levels/2026.pdf)

The Accounting and Auditing Profession Organization Council (مجلس تنظيم مهنة المحاسبة والمراجعة — AAPC / SAAPOC) runs the Sudanese Chartered Accountants Fellowship (زمالة المحاسبين القانونيين السودانية): 16 papers in three levels (candidates sit 14), examined in June and December at 100,000 SDG per paper, with 3 hours of writing per paper. These 100 English MCQs by OpenExamPrep are an independent study adaptation, not an official AAPC paper or a simulation of its written and mixed-format exams.

Sample Sudan Chartered Accountant (AAPC) Exam Practice Questions

Try these sample questions to review concepts for the Sudan Chartered Accountant (AAPC) Exam exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under the IASB Conceptual Framework for Financial Reporting (tested in AAPC Papers F3 and F7), which pair represents the two fundamental qualitative characteristics of useful financial information?
A.Relevance and faithful representation
B.Comparability and verifiability
C.Timeliness and understandability
D.Prudence and historical cost
Explanation: Chapter 2 of the Conceptual Framework for Financial Reporting distinguishes fundamental qualitative characteristics from enhancing qualitative characteristics. Relevance (capable of making a difference in users' decisions through predictive or confirmatory value, considering materiality) and faithful representation (complete, neutral, and free from error) are the two fundamental qualitative characteristics required for financial information to be useful.
2A Khartoum trading enterprise holds 400 units of a spare part at 31 December 2026. Each unit cost 18,000 SDG to purchase plus 2,000 SDG of import freight to bring it to the warehouse. Due to a newer model entering the market, the estimated selling price per unit has fallen to 21,500 SDG, and the enterprise must pay a sales commission and repackaging cost of 3,000 SDG per unit to complete the sale. Under IAS 2 Inventories, at what total amount should this inventory be carried on the statement of financial position?
A.8,000,000 SDG
B.7,400,000 SDG
C.7,200,000 SDG
D.8,600,000 SDG
Explanation: Under IAS 2 Inventories, inventory is measured at the lower of cost and net realizable value (NRV). Unit cost includes purchase price plus import freight required to bring the inventory to its present location and condition: 18,000 + 2,000 = 20,000 SDG per unit (total cost = 400 × 20,000 = 8,000,000 SDG). Unit NRV is estimated selling price less estimated costs to complete and make the sale: 21,500 − 3,000 = 18,500 SDG per unit. Because NRV (18,500 SDG) is lower than cost (20,000 SDG), the inventory is measured at 400 × 18,500 = 7,400,000 SDG, with a 600,000 SDG write-down recognized as an expense.
3While extracting a trial balance at year-end, a bookkeeper discovers that the credit column totals 94,850,000 SDG and the debit column totals 94,310,000 SDG, with the 540,000 SDG difference placed in a suspense account. Investigation reveals that a cash payment of 270,000 SDG to a trade supplier was correctly credited to the cash book but was mistakenly credited to the trade payables control account instead of being debited. What is the balance on the suspense account after correcting this error?
A.540,000 SDG debit
B.270,000 SDG debit
C.Nil (0 SDG)
D.1,080,000 SDG credit
Explanation: Crediting the 270,000 SDG payment to both cash and trade payables caused total credits (94,850,000 SDG) to exceed total debits (94,310,000 SDG) by twice the transaction amount: 2 × 270,000 = 540,000 SDG. The suspense account therefore opened with a debit balance of 540,000 SDG. The correcting journal entry debits the trade payables control account by 540,000 SDG (270,000 SDG to reverse the erroneous credit plus 270,000 SDG to record the required debit) and credits the suspense account by 540,000 SDG, reducing the suspense account balance to Nil (0 SDG).
4Under IAS 10 Events after the Reporting Period, which of the following events occurring between the 31 December 2026 reporting date and the date the financial statements are authorized for issue on 15 March 2027 is an adjusting event for the 2026 financial statements?
A.A major fire on 20 January 2027 that destroys an uninsured production warehouse, without threatening the entity's going concern status
B.The bankruptcy declaration on 4 February 2027 of a major customer whose trade receivable balance was outstanding at 31 December 2026
C.The declaration of an ordinary equity dividend by the board of directors on 18 February 2027
D.A sharp decline in the market fair value of listed equity investments between 1 January 2027 and 15 March 2027
Explanation: Under IAS 10 paragraph 9(b), the bankruptcy of a customer that occurs after the reporting period usually confirms that the customer was credit-impaired and that a loss existed at the end of the reporting period on the trade receivable balance; therefore, it is an adjusting event requiring adjustment of the carrying amount of trade receivables at 31 December 2026.
5Under IAS 7 Statement of Cash Flows, how should cash outflows to acquire property, plant, and equipment and cash inflows from the disposal of such equipment be classified?
A.Both as operating activities
B.Acquisition outflows as financing activities and disposal inflows as operating activities
C.Both as investing activities
D.Acquisition outflows as investing activities and disposal inflows as financing activities
Explanation: Under IAS 7 paragraph 16, both cash payments to acquire property, plant, and equipment (including self-constructed assets) and cash receipts from sales of property, plant, and equipment are classified under investing activities because they represent cash flows relating to resources intended to generate future income and cash flows.
6According to IAS 38 Intangible Assets, how must an entity account for expenditure on an internal project to develop a new production software system before the six development recognition criteria in IAS 38 paragraph 57 are demonstrated?
A.Capitalize the expenditure in a provisional research reserve and transfer it to intangible assets once technical feasibility is proven
B.Capitalize all research and development expenditure and amortize it over a statutory five-year period
C.Defer the expenditure on the statement of financial position until management decides whether the project is commercially viable
D.Recognize the expenditure as an expense in profit or loss when it is incurred, without reinstating it as an asset at a later date
Explanation: Under IAS 38 paragraphs 54 and 71, expenditure during the research phase (or before all six development criteria in paragraph 57 are met) must be recognized as an expense when incurred because the entity cannot demonstrate that an intangible asset exists that will generate probable future economic benefits. Paragraph 71 explicitly prohibits recognizing expenditure initially expensed as part of the cost of an intangible asset at a later date.
7Under IAS 37 Provisions, Contingent Liabilities and Contingent Assets, when is a provision recognized as a liability in the financial statements?
A.Whenever management approves a general reserve for future operating losses expected in the next financial year
B.When a possible obligation arises from past events whose existence will be confirmed only by uncertain future events not wholly within the entity's control
C.When an inflow of economic benefits from a pending legal claim is probable but not yet virtually certain
D.When a past event creates a present legal or constructive obligation, an outflow is probable, and the amount can be reliably estimated
Explanation: IAS 37 paragraph 14 sets out the three mandatory conditions for recognizing a provision: (a) a present obligation (legal or constructive) resulting from a past obligating event, (b) a probable (>50% likelihood) outflow of resources embodying economic benefits to settle the obligation, and (c) a reliable estimate of the obligation amount.
8On 1 January 2024, Blue Nile Manufacturing acquired a specialized processing plant for 120,000,000 SDG with an estimated useful life of 10 years and nil residual value, depreciated on a straight-line basis. On 1 January 2026, the entity adopts the revaluation model under IAS 16 Property, Plant and Equipment and revalues the plant to its fair value of 112,000,000 SDG with no change to its remaining 8-year useful life. Ignoring deferred tax, what are the revaluation surplus recognized on 1 January 2026 and the depreciation expense for the year ended 31 December 2026?
A.Revaluation surplus of 16,000,000 SDG in other comprehensive income; 2026 depreciation expense of 14,000,000 SDG
B.Revaluation surplus of 16,000,000 SDG in profit or loss; 2026 depreciation expense of 12,000,000 SDG
C.Revaluation deficit of 8,000,000 SDG in profit or loss; 2026 depreciation expense of 11,200,000 SDG
D.Revaluation surplus of 8,000,000 SDG in other comprehensive income; 2026 depreciation expense of 14,000,000 SDG
Explanation: Annual depreciation for 2024 and 2025 is 120,000,000 / 10 = 12,000,000 SDG per year. At 1 January 2026 (after 2 years), accumulated depreciation is 24,000,000 SDG and carrying amount is 120,000,000 − 24,000,000 = 96,000,000 SDG. Revaluing the asset to 112,000,000 SDG creates a revaluation surplus of 112,000,000 − 96,000,000 = 16,000,000 SDG, which is credited to other comprehensive income and accumulated in equity under IAS 16 paragraph 39. Depreciation for 2026 is based on the revalued amount spread over the remaining 8-year life: 112,000,000 / 8 = 14,000,000 SDG.
9On 1 July 2026, a Sudanese telecom distributor enters into a bundled contract with a corporate customer to deliver a router immediately and provide 12 months of network support from 1 July 2026 to 30 June 2027 for a single package price of 1,800,000 SDG. The distributor regularly sells the router alone for 600,000 SDG and the 12-month network support contract alone for 1,400,000 SDG. Under IFRS 15 Revenue from Contracts with Customers, how much total revenue should the distributor recognize in the year ended 31 December 2026?
A.900,000 SDG
B.1,170,000 SDG
C.1,200,000 SDG
D.1,800,000 SDG
Explanation: Under IFRS 15 Step 4, the transaction price of 1,800,000 SDG is allocated to the two distinct performance obligations in proportion to their stand-alone selling prices. Total stand-alone selling prices = 600,000 + 1,400,000 = 2,000,000 SDG. Allocation to the router (satisfied at a point in time on 1 July 2026) = (600,000 / 2,000,000) × 1,800,000 = 540,000 SDG. Allocation to the 12-month support service (satisfied over time) = (1,400,000 / 2,000,000) × 1,800,000 = 1,260,000 SDG. For the 6 months from 1 July 2026 to 31 December 2026, support revenue recognized = 1,260,000 × (6 / 12) = 630,000 SDG. Total 2026 revenue = 540,000 + 630,000 = 1,170,000 SDG (with 630,000 SDG deferred as a contract liability).
10On 1 January 2026, a lessee enters into a 4-year equipment lease requiring annual lease payments of 10,000,000 SDG payable in arrears on 31 December each year. The interest rate implicit in the lease is 10% per annum, and the present value of the four lease payments at 1 January 2026 is 31,699,000 SDG. The lessee also pays initial direct legal costs of 801,000 SDG on 1 January 2026 and receives no lease incentives. Under IFRS 16 Leases, what are the carrying amount of the right-of-use asset and the closing total lease liability at 31 December 2026?
A.Right-of-use asset of 23,774,250 SDG; closing lease liability of 21,699,000 SDG
B.Right-of-use asset of 24,375,000 SDG; closing lease liability of 21,699,000 SDG
C.Right-of-use asset of 24,375,000 SDG; closing lease liability of 24,868,900 SDG
D.Right-of-use asset of 32,500,000 SDG; closing lease liability of 24,868,900 SDG
Explanation: Under IFRS 16 paragraphs 24 and 26: (1) Initial lease liability at 1 January 2026 = 31,699,000 SDG. In 2026, finance cost at 10% = 3,169,900 SDG, and the cash lease payment on 31 December 2026 is 10,000,000 SDG, leaving a closing lease liability at 31 December 2026 of 31,699,000 + 3,169,900 − 10,000,000 = 24,868,900 SDG. (2) Initial right-of-use (ROU) asset cost includes the initial lease liability plus initial direct costs: 31,699,000 + 801,000 = 32,500,000 SDG. Depreciated straight-line over 4 years (32,500,000 / 4 = 8,125,000 SDG per year), the ROU asset carrying amount at 31 December 2026 is 32,500,000 − 8,125,000 = 24,375,000 SDG.

About the Sudan Chartered Accountant (AAPC) Exam Exam

The Sudanese Chartered Accountants Fellowship (زمالة المحاسبين القانونيين السودانية) is the national professional accountancy and auditing qualification of the Republic of the Sudan, supervised and awarded by the Accounting and Auditing Profession Organization Council (مجلس تنظيم مهنة المحاسبة والمراجعة — AAPC, also cited as SAAPOC) under its 2004 law. Its 16-paper curriculum follows the F1–F9 and P1–P7 structure and adapts it to Sudan, including Corporate and Business Law (F4) and Taxation and Zakat (F6/P6) under Sudanese law. AAPC publishes past papers and model answers in Arabic and, for most papers, English; the papers mix MCQs, objective-test items, written calculations, financial statement preparation and case analysis depending on the paper. This OpenExamPrep question bank is an independent English-language MCQ study adaptation of the fellowship topics — not an official AAPC paper or translation, a simulation of the written and mixed-format papers, or a substitute for written problem-solving and case practice.

Exam sponsor: Accounting and Auditing Profession Organization Council (مجلس تنظيم مهنة المحاسبة والمراجعة — AAPC / SAAPOC). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Administered by the Accounting and Auditing Profession Organization Council (مجلس تنظيم مهنة المحاسبة والمراجعة — AAPC / SAAPOC), the qualification spans three levels: Level 1 Foundation (F1 Accountant in Business, F2 Management Accounting, F3 Financial Accounting); Level 2 (F4 Corporate and Business Law under Sudanese law, F5 Performance Management, F6 Taxation and Zakat under Sudanese law, F7 Financial Reporting, F8 Audit and Assurance, F9 Financial Management); and Level 3 (compulsory P1 Governance, Risk and Ethics, P2 Corporate Reporting and P3 Business Analysis, plus options from P4 Advanced Financial Management, P5 Advanced Performance Management, P6 Advanced Taxation and P7 Advanced Audit and Assurance). Exemptions are granted to accounting graduates and diploma holders. Sessions run in June and December, candidates sit 1 to 4 papers per session, and each paper allows 3 hours for writing plus 15 minutes for reading and planning. Past papers are published in Arabic and, for most papers, English.

Time Limit

3 hours for writing plus 15 minutes for reading and planning per paper

Passing Score

Not published by AAPC (results approved per paper by the Council)

Exam / Certification Fees

100,000 SDG per paper (الامتحان للمادة); 50,000 SDG per exempted paper; 100,000 SDG fellowship registration; 100,000 SDG fellowship card; registration and exemption packages from 200,000 to 400,000 SDG

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

Not published

Financial Accounting & Corporate Reporting (Papers F3, F7 & P2)

Conceptual framework, double-entry bookkeeping, trial balance and suspense adjustments, single-entity financial statements (IAS 1, IAS 2, IAS 7, IAS 8, IAS 10, IAS 12, IAS 16, IAS 20, IAS 21, IAS 33, IAS 36, IAS 37, IAS 38, IFRS 5, IFRS 9, IFRS 15, IFRS 16), consolidated group financial statements (IFRS 3, IFRS 10, IAS 28: goodwill, non-controlling interest, intra-group adjustments, associates), and financial statement ratio analysis.

Not published

Management Accounting & Performance Management (Papers F2, F5 & P5)

Cost classification and behavior, absorption versus marginal costing, job/batch/process costing, activity-based costing (ABC), target costing, life-cycle costing, throughput accounting, CVP and multi-product break-even analysis, limiting-factor decisions, pricing, risk and uncertainty, budgeting and learning curves, standard costing variances (mix, yield, planning, operational), divisional performance (ROI, RI, EVA), and transfer pricing.

Not published

Sudanese Taxation & Zakat (Papers F6 & P6)

Business Profits Tax under the Income Tax Act 1986 (Schedule III rates by type of business, allowable and disallowed deductions, tax depreciation, five-year loss carry-forward), personal income and real-estate rental income tax, Capital Gains Tax (taxable gain and clearance certificate), VAT under the VAT Act 2001 (17% general rate, reduced rate on local oils, exemptions, zero-rated exports, input tax rules, monthly returns), stamp duty, deduction and addition (الخصم والإضافة), transfer pricing, and zakat on trade assets, income-generating assets (المستغلات) and crops.

Not published

Audit, Assurance, Governance & Professional Ethics (Papers F8, P1 & P7)

Audit regulation in Sudan, the IESBA Code of Ethics (fundamental principles, threats, and safeguards), audit planning, materiality, audit risk model (AR = IR × CR × DR), internal control evaluation and tests of controls, audit evidence, assertions and sampling, subsequent events (ISA 560), going concern (ISA 570), unmodified and modified audit opinions (ISA 700/705/706), group audits (ISA 600 (Revised)), corporate governance, board committees, enterprise risk management, and ethical decision frameworks (Tucker and AAA models).

Not published

Financial Management, Sudanese Business Law & Business Strategy (Papers F1, F4, F9, P3 & P4)

Working capital management (cash operating cycle, EOQ, Baumol and Miller-Orr models), investment appraisal (NPV, IRR, payback, equivalent annual cost), cost of capital (CAPM, WACC), Islamic finance instruments (Murabaha, Mudaraba, Musharaka, Salam, Sukuk), APV and foreign-exchange hedging; the Sudanese legal system, contract, agency, sale, companies and partnerships, labour and social insurance, arbitration, and banking and insurance law (Paper F4); and business organization and strategic analysis (PESTEL, Porter's Five Forces, Ansoff, value chain).

Preparing for the Sudan Chartered Accountant (AAPC) Exam Exam

What You Need to Know

  • Passing score: Not published by AAPC (results approved per paper by the Council)
  • Assessment: Administered by the Accounting and Auditing Profession Organization Council (مجلس تنظيم مهنة المحاسبة والمراجعة — AAPC / SAAPOC), the qualification spans three levels: Level 1 Foundation (F1 Accountant in Business, F2 Management Accounting, F3 Financial Accounting); Level 2 (F4 Corporate and Business Law under Sudanese law, F5 Performance Management, F6 Taxation and Zakat under Sudanese law, F7 Financial Reporting, F8 Audit and Assurance, F9 Financial Management); and Level 3 (compulsory P1 Governance, Risk and Ethics, P2 Corporate Reporting and P3 Business Analysis, plus options from P4 Advanced Financial Management, P5 Advanced Performance Management, P6 Advanced Taxation and P7 Advanced Audit and Assurance). Exemptions are granted to accounting graduates and diploma holders. Sessions run in June and December, candidates sit 1 to 4 papers per session, and each paper allows 3 hours for writing plus 15 minutes for reading and planning. Past papers are published in Arabic and, for most papers, English.
  • Time limit: 3 hours for writing plus 15 minutes for reading and planning per paper
  • Exam / certification fees: 100,000 SDG per paper (الامتحان للمادة); 50,000 SDG per exempted paper; 100,000 SDG fellowship registration; 100,000 SDG fellowship card; registration and exemption packages from 200,000 to 400,000 SDG Official sources

Using Our Practice Resources

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Sudan Chartered Accountant (AAPC) Exam: Suggested Study Strategy

1Learn the structure of Sudanese Business Profits Tax (ضريبة أرباح الأعمال): Schedule III of the Income Tax Act 1986 sets rates by type of business, and finance laws amend them, so confirm the rates in force for your sitting. Practise adding back disallowed items such as general bad-debt provisions, fines and personal expenses, deducting zakat paid, and applying the five-year loss carry-forward.
2Practise Sudanese VAT computations (17% general rate, half rate on local oils, zero-rated exports, exempt supplies, input tax only with tax invoices, excess input carried forward, monthly return within 15 days) and zakat on trade assets: zakatable assets less obligations due within the zakat year, at 2.5% once the 85-gram gold nisab is reached.
3Work through multi-step IFRS financial reporting calculations for single entities and groups (Papers F3, F7, and P2), including goodwill and non-controlling interest on acquisition (IFRS 3), unrealized profit on intra-group inventory and asset transfers, lease liabilities and right-of-use assets (IFRS 16), five-step revenue recognition (IFRS 15), and deferred tax (IAS 12).
4Review standard costing variances, activity-based costing (ABC), target costing, throughput accounting ratios, limiting-factor contribution analysis, and divisional ROI/RI/transfer pricing for Papers F2, F5, and P5.
5Use AAPC's past papers and model answers (Arabic and English) to practise written answers, and connect audit risk (AR = IR × CR × DR), assertion-level substantive procedures, and modified audit opinions (ISA 705) with the IESBA Code's fundamental principles and threats tested in Papers F8, P1, and P7.

Frequently Asked Questions

Who regulates the accounting and auditing profession and administers the Fellowship exams in Sudan?

The Accounting and Auditing Profession Organization Council (مجلس تنظيم مهنة المحاسبة والمراجعة — AAPC, also cited as SAAPOC) was established on 28 June 2004, succeeding the former Chartered Accountants Council, and is supervised by the Ministry of Cabinet Affairs. Under its 2004 law it approves accounting and auditing standards, keeps the registers of practitioners and the Permanent Accounting Number (الرقم المحاسبي) register, licenses accountants and auditors, and supervises and awards the Sudanese Chartered Accountants Fellowship (زمالة المحاسبين القانونيين السودانية).

How is the Sudanese Chartered Accountants Fellowship curriculum structured?

According to the AAPC syllabus (aapc.gov.sd/services/fellowship-courses), the curriculum has 16 papers in three levels, of which candidates sit 14: Level 1 (F1 Accountant in Business, F2 Management Accounting, F3 Financial Accounting); Level 2 (F4 Corporate and Business Law under Sudanese law, F5 Performance Management, F6 Taxation and Zakat under Sudanese law, F7 Financial Reporting, F8 Audit and Assurance, F9 Financial Management); and Level 3 (compulsory P1 Governance, Risk and Ethics, P2 Corporate Reporting and P3 Business Analysis, plus options from P4 Advanced Financial Management, P5 Advanced Performance Management, P6 Advanced Taxation and P7 Advanced Audit and Assurance). Holders of accounting degrees and diplomas receive exemptions.

When are the Fellowship exams held, and how long is each paper?

Under AAPC's examination rules (aapc.gov.sd/examinations/introduction), fellowship examinations are held twice a year in June and December, and a candidate may sit between 1 and 4 papers in a session. AAPC's December 2025 and June 2026 papers allow 3 hours for writing plus 15 minutes for reading and planning. AAPC lists centres in Khartoum, Port Sudan, El Fasher, Kassala, El Obeid, Wad Madani, El Geneina, Nyala, Gedaref and Al Fula.

What are the official AAPC examination, registration, and licensing fees?

On the AAPC fee schedule (aapc.gov.sd/services/fees), the examination fee is 100,000 SDG per paper (الامتحان للمادة) and the exemption fee is 50,000 SDG per paper. Fellowship registration is 100,000 SDG, the fellowship card is 100,000 SDG, and the Permanent Accounting Number is 100,000 SDG. Registration packages are 400,000 SDG for B.Sc. Accounting holders (4 exempted papers, registration and card), 300,000 SDG for Technical Center diploma holders (2 exempted papers, registration and card), 200,000 SDG for Sudan School Certificate holders (registration and card), and 250,000 SDG for other majors (registration, card and exemption fees depending on the papers exempted). Level certificates cost 150,000 SDG (Foundation Knowledge or Foundation Skills) and 200,000 SDG (Professional Membership). A Statutory Auditor licence (مراجع قانوني) costs 800,000 SDG (renewal 500,000 SDG) and a Certified Auditor licence (مراجع معتمد) 500,000 SDG (renewal 300,000 SDG).

In what language and format are the official AAPC exams, and how should I use this practice bank?

AAPC publishes past papers and model answers in Arabic and, for most papers, English (aapc.gov.sd/examinations/examples), and its online practice tests are offered in both languages. Formats vary by paper, from the all-MCQ F1 paper to mixed objective-test and constructed-response papers such as F7 and fully written papers such as F6 and F8. This OpenExamPrep resource is independent English-language multiple-choice practice on the fellowship topics, including IFRS reporting, management accounting, financial management, auditing, Sudanese business law, and Sudanese tax and zakat computations. It is not an official AAPC paper or translation and does not replace practice at written calculations and case answers.