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CAIE 9706 Accounting Paper 1 Past Papers

Cambridge International (CAIE) AS & A Level 9706 Accounting Paper 1: multiple-choice paper, 30 marks, 60 minutes. 20 past papers from 2023 to 2025; 20 can be taken online.

Take a past paper online — free once

Open any series below, then choose “Take this paper online”.

Variants: one series has several variants (v1/v2/v3); the last digit of the paper number is the variant, e.g. Paper 11 = v1, Paper 12 = v2, Paper 13 = v3. The Feb/March series usually has v2 only. Variants contain different questions of similar difficulty.

All series

SeriesCodeMaxQsThresholds (min marks)Online
Oct/Nov 2025 v19706/11/O/N/25–30–online
Oct/Nov 2025 v29706/12/O/N/25–30–online
Oct/Nov 2025 v39706/13/O/N/25–30–online
May/June 2025 v19706/11/M/J/253030A 21 / C 14 / E 11online
May/June 2025 v29706/12/M/J/253030A 22 / C 15 / E 11online
May/June 2025 v39706/13/M/J/253030A 21 / C 14 / E 11online
Feb/March 2025 v29706/12/F/M/253030A 22 / C 15 / E 11online
Oct/Nov 2024 v19706/11/O/N/243030A 22 / C 14 / E 10online
Oct/Nov 2024 v29706/12/O/N/243030A 24 / C 16 / E 11online
Oct/Nov 2024 v39706/13/O/N/243030A 23 / C 15 / E 11online
May/June 2024 v19706/11/M/J/243030A 21 / C 14 / E 10online
May/June 2024 v29706/12/M/J/243030A 21 / C 14 / E 10online
May/June 2024 v39706/13/M/J/243030A 21 / C 14 / E 10online
Feb/March 2024 v29706/12/F/M/243030A 22 / C 16 / E 12online
Oct/Nov 2023 v19706/11/O/N/233030A 23 / C 15 / E 11online
Oct/Nov 2023 v29706/12/O/N/233030A 23 / C 15 / E 11online
Oct/Nov 2023 v39706/13/O/N/233030A 23 / C 15 / E 11online
May/June 2023 v19706/11/M/J/233030A 23 / C 15 / E 11online
May/June 2023 v29706/12/M/J/233030A 23 / C 15 / E 11online
May/June 2023 v39706/13/M/J/233030A 23 / C 15 / E 11online

Grade thresholds (average of latest 8 series)

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.

GradeABCDE
Min marks / 302218151311
Percent74%59%49%42%36%

Topic coverage (all verified papers)

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%
1.2 The accounting system29 marks · 5%
1.1 Types of business entity23 marks · 4%
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