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CAIE 9706 Accounting Paper 3 Past Papers

Cambridge International (CAIE) AS & A Level 9706 Accounting Paper 3: written paper, 75 marks, 90 minutes. 20 past papers from 2023 to 2025; 5 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 31 = v1, Paper 32 = v2, Paper 33 = 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 v19706/31/O/N/25–––soon
Oct/Nov 2025 v29706/32/O/N/25–––soon
Oct/Nov 2025 v39706/33/O/N/25–––soon
May/June 2025 v19706/31/M/J/2575–A 44 / C 32 / E 24soon
May/June 2025 v29706/32/M/J/25753A 44 / C 32 / E 24online
May/June 2025 v39706/33/M/J/2575–A 44 / C 32 / E 24soon
Feb/March 2025 v29706/32/F/M/2575–A 47 / C 33 / E 17soon
Oct/Nov 2024 v19706/31/O/N/2475–A 40 / C 30 / E 17soon
Oct/Nov 2024 v29706/32/O/N/2475–A 42 / C 32 / E 19soon
Oct/Nov 2024 v39706/33/O/N/24753A 42 / C 32 / E 19online
May/June 2024 v19706/31/M/J/2475–A 42 / C 29 / E 21soon
May/June 2024 v29706/32/M/J/2475–A 42 / C 29 / E 21soon
May/June 2024 v39706/33/M/J/24753A 42 / C 29 / E 21online
Feb/March 2024 v29706/32/F/M/24753A 47 / C 35 / E 19online
Oct/Nov 2023 v19706/31/O/N/2375–A 47 / C 36 / E 23soon
Oct/Nov 2023 v29706/32/O/N/2375–A 47 / C 36 / E 23soon
Oct/Nov 2023 v39706/33/O/N/2375–A 47 / C 36 / E 23soon
May/June 2023 v19706/31/M/J/2375–A 42 / C 30 / E 23soon
May/June 2023 v29706/32/M/J/23753A 42 / C 30 / E 23online
May/June 2023 v39706/33/M/J/2375–A 42 / C 30 / E 23soon

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 / 754436322721
Percent58%48%43%36%29%

Topic coverage (all verified papers)

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%
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