Advanced Higher Accounting
Course Specification (08/09/2025)
Explains the structure of the Course, including its purpose and aims and information on the skills, knowledge and understanding that will be developed.
- Advanced Higher Accounting course specification September 2025
Past Papers and Marking Instructions (08/09/2025)
Access all past papers by subject/level
Additional question papers resources
Illustrates the standard, structure and requirements of the question papers candidates will sit (includes marking instructions).
- Advanced Higher Accounting specimen question paper September 2025
2021
There were no exams in 2021. The 2020-21 question paper resources are, for most subjects, modified papers which reflect the modifications put in place for session 2020-21.
Coursework (08/09/2025)
This section provides information on marking instructions and/or the coursework assessment task(s). It includes information that centres need to administer coursework and must be read in conjunction with the course specification.
- Coursework assessment task for Advanced Higher Accounting September 2025
Advanced Higher Project Template
Understanding Standards (05/09/2023)
Examples of candidate evidence with commentaries
Audio presentation
Changes to Understanding Standards materials
Please note: Understanding Standards materials are regularly reviewed to ensure they remain up to date.
Course reports (01/11/2024)
Course Reports
- 2024 Advanced Higher Accounting course report November 2024
- 2023 Advanced Higher Accounting course report October 2023
- 2022 Advanced Higher Accounting course report September 2022
Formulae and course support (08/09/2025)
- Advanced Higher Accounting formulae sheet for variance analysis September 2025
- Advanced Higher Accounting suggested layouts for financial statements September 2025
- Advanced Higher Accounting resource links November 2024
- Guidance on the use of international Accounting terminology November 2014