The aim of FA2 Maintaining Financial Records is to develop knowledge and understanding of the underlying principles and concepts relating to Maintaining Financial Records and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.

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contains the following objective test questions (OTs) -all worth two marks:

– multiple choice questions
– multiple response questions
– multiple response matching questions
– number entry questions


– contains 50 questions

– is out of 100 marks

– has a pass mark of 50%


2 hours

Exam Location

ACE Computer Training Center
312 West 36th Street, 2nd Floor, 2nd Floor,
NEW YORK, NY, USA, 10018

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