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CAIE 9706 Accounting Past Papers

Cambridge International (CAIE) AS & A Level 9706 Accounting: 4 papers, 79 past papers from 2023 to 2025 (including v1–v3 variants); 29 can be taken online on Sagacia.

Take a past paper online — free once

Pick an open paper to take online, or go straight to a grade estimate for this subject.

Papers

PaperTypeMarksMinutesPapersOnline
Paper 1multiple choice30602020
Paper 2written90105190
Paper 3written7590205
Paper 4written5060204

Past papers by series

Gold = available online; grey = coming soon. Click for the paper page.

SeriesPaper 1Paper 2Paper 3Paper 4
Oct/Nov 2025v1v2v3v1v3v1v2v3v1v2v3
May/June 2025v1v2v3v1v2v3v1v2v3v1v2v3
Feb/March 2025v2v2v2v2
Oct/Nov 2024v1v2v3v1v2v3v1v2v3v1v2v3
May/June 2024v1v2v3v1v2v3v1v2v3v1v2v3
Feb/March 2024v2v2v2v2
Oct/Nov 2023v1v2v3v1v2v3v1v2v3v1v2v3
May/June 2023v1v2v3v1v2v3v1v2v3v1v2v3

Grade threshold overview

Grade thresholds are the minimum raw marks published by the exam board for each series and variant. A single paper has grades A–E (A–G for IGCSE); A* is awarded only on the whole-subject total. The table averages the latest 8 series (all variants).

PaperMaxABCDE
Paper 13022 (74%)18 (59%)15 (49%)13 (42%)11 (36%)
Paper 29060 (66%)50 (56%)41 (45%)31 (35%)21 (24%)
Paper 37544 (58%)36 (48%)32 (43%)27 (36%)21 (29%)
Paper 45034 (67%)30 (61%)25 (50%)20 (40%)15 (30%)

Topic coverage (share of marks)

Based on fully verified past papers, sorted by share of marks.

Paper 1

1.5 Preparation of financial statements139 marks · 23%
1.4 Reconciliation and verification115 marks · 19%
2.1 Costs and cost behaviour91 marks · 15%
1.3 Accounting for non-current assets72 marks · 12%
2.2 Traditional costing methods70 marks · 12%
1.6 Analysis and communication of accounting information61 marks · 10%

Paper 3

3.1 Preparation of financial statements240 marks · 65%
3.3 Business acquisition and merger60 marks · 16%
3.5 Analysis and communication of accounting information42 marks · 11%
3.2 Regulatory and ethical considerations18 marks · 5%
4.4 Investment appraisal10 marks · 3%

Paper 4

4.1 Activity based costing (ABC)76 marks · 38%
4.3 Budgeting and budgetary control70 marks · 35%
4.2 Standard costing28 marks · 14%
4.4 Investment appraisal25 marks · 13%
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