Best Free Resources for Accountancy Students in 2026

The best free resources for accountancy students in 2026 are the ones published by the exam bodies themselves: syllabi, past papers, examiner reports and practice platforms from ICAP, ACCA, ICAI, CIMA, ICAEW and IMA. They are written by the people who set your exam, cost nothing, and are underused by almost everyone. Add free standards, free question practice and a spaced-repetition habit, and you can prepare seriously without spending heavily on materials.

This list is organised by qualification. Every resource listed was freely available as of October 2026; access rules can change, so check each body's site.

Resources Every Student Should Use

The Official Syllabus and Study Guide

Every body publishes one, and it is the most important document in your preparation. It tells you what can be tested, at what depth, and often with what weighting. Print it, and tick off each learning outcome as you cover it.

Examiner Reports

Examiners describe exactly where candidates lost marks in the last sitting. Reading two or three reports for your paper will improve your answers faster than another chapter of the textbook. Our article on the examiner's mindset explains why.

Accounting and Auditing Standards

• IFRS Standards: the IFRS Foundation provides free access to the required standards on ifrs.org with a free registration.
• International Standards on Auditing: the IAASB publishes its handbook free on iaasb.org.

You do not need to read standards cover to cover, but when a textbook summary confuses you, the original wording usually settles it.

ICAP (Pakistan)

• Syllabus, past papers and suggested answers on icap.org.pk, along with examiners' comments for written papers.
• PRC model papers in the students' secured area, running on the same software as the real PRC test.
• Scheme FAQs, rules and fee schedules, which answer most admin questions before you need to ask anyone.

We have summarised the key rules in ICAP passing marks and exam rules and how to pass PRC.

ACCA

• CBE Practice Platform: specimen exams and practice tests in the real exam software. Use it before every exam.
• Past exam questions and examiner's reports for session exams.
• Technical articles written for each exam, often on topics the examining team considers important.
• The exemptions calculator and fee pages, for planning your route and budget. See our ACCA fees guide.

All of this is on accaglobal.com. Note that ACCA is restructuring the qualification from mid-2027, including the Applied Knowledge level, so check the transition guidance before planning your final exams.

ICAI (India)

• The Board of Studies Knowledge Portal on icai.org publishes study material, Revision Test Papers, Mock Test Papers and past question papers with suggested answers, all free.
• Exam announcements and section-wise weightage for the objective papers.

Our CA Foundation exam pattern guide explains how to use them.

CIMA

• Study and exam guides for each Certificate paper, with syllabus weightings.
• The question tutorial showing objective test question types and on-screen functions.
• The CGMA Study Hub, which offers study plans and practice for registered students.

Find them on cimaglobal.com, and read our CIMA Certificate guide.

ICAEW

ICAEW publishes syllabi and exam information for each ACA module on icaew.com. If you are on the Certificate Level, note that ICAEW introduced renamed Certificate Level modules from September 2025, such as Accounting Fundamentals and Business Insight and Performance. Make sure any material you use matches the current module names and syllabus, and check how earlier credits map across.

US CMA (IMA)

IMA publishes the content specification outlines for both parts, the candidate handbook and its annual salary survey on imaglobal.org. From September/October 2026, the English exam in most regions uses case-based questions instead of essays, so check that your practice material reflects the current format. More in our US CMA guide.

Free Question Practice: The CA Hub

Official material gives you the syllabus and real past exams, but rarely enough short questions to drill a topic until it sticks. That is the gap The CA Hub fills. Every question bank is free, organised by chapter, with explanations:

• ICAP: all three PRC papers and all eight CAF papers, from the practice hub.
• ACCA: BT, MA, FA, LW, PM, FR, AA and FM.
• ICAI: CA Foundation Quantitative Aptitude and Business Economics, plus five CA Intermediate papers from the ICAI hub.
• CIMA: BA1, BA2, BA3 and BA4.
• ICAEW: Certificate Level modules such as Accounting Fundamentals and Business Insight and Performance, from the ICAEW hub.
• US CMA: Part 1 and Part 2.

There is also a free daily ICAP challenge, with versions for ACCA, ICAI, CIMA, ICAEW and US CMA, and a free CA induction CV maker for Pakistani trainees. Practice stays free. Pro is optional and adds unlimited timed exam simulations, no ads and more AI tutor questions per day.

Free Tools That Make Studying Easier

• A spaced-repetition app such as Anki (free on desktop and Android) for definitions, standards and formulas.
• Khan Academy for free refreshers in statistics, algebra and economics, useful before PRC-2, CA Foundation QA, BA1 or MA.
• A spreadsheet. Build your own error log: date, paper, topic, question, why you got it wrong. Review it weekly.

Free Resources to Treat With Caution

• Unsourced pass rates, fees and salaries. If a figure has no date or source, ignore it and check the official body's site.
• Old syllabus PDFs and notes. ICAP, ACCA, ICAI, CIMA and ICAEW have all changed their syllabi or exam structures recently. Notes written for an older scheme can teach you rules that no longer apply.
• Shared "leaked" or "expected" questions. They waste time you could spend on official past papers.

How to Combine Them

• Learn from your study text and the official syllabus.
• Drill each chapter with short questions straight after you study it.
• Apply with official past papers under timed conditions.
• Correct using examiner reports and your error log.

FAQs

Where can I find free ACCA past papers?
On accaglobal.com, along with the CBE Practice Platform and examiner's reports.

Are ICAI study materials free?
Yes. ICAI's Board of Studies publishes study material, RTPs, MTPs and past papers with suggested answers on icai.org.

Is The CA Hub really free?
Yes. All question banks and daily challenges are free. Pro is an optional upgrade.

Can I read IFRS standards for free?
Yes. The IFRS Foundation offers free access to the required standards with a free registration on ifrs.org.