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SAA Audit and Assurance Professional (International)

Written by Fahad Mirza (ACCA)

Syllabus for exams from September 2027 to June 2028. Build the ability to evaluate audit and assurance engagements within the regulatory framework.

About this exam

SAA replaces AAA and builds on E3 Audit, Risk and Control. ACCA also publishes UK, Ireland and South Africa versions, which this site does not cover. The syllabus has a separate section on sustainability and on other assignments. Use the AAA notes for the shared topics.

Exam format

DeliveryComputer-based exam, 3 hours 15 minutes
Section AOne 50-mark scenario-based question focused on the planning stage of the audit (40 technical marks and 10 professional skills marks)
Section BTwo 25-mark scenario-based questions (20 technical marks and 5 professional skills marks each). One focuses on completion, review and reporting
Pass mark50 percent

From ACCA's syllabus and study guide. Questions in the real exam include multiple choice, multiple response (for example choose TWO), number entry and selection questions. This site's questions are single answer multiple choice.

This is the first syllabus for SAA, for exams from September 2027 to June 2028.

Syllabus map

The sections and topic titles below follow ACCA's syllabus. Open ACCA's study guide for the full learning outcomes.

A. Regulatory environment
  • Corporate governance and the auditor
  • Law and regulations
B. Professional and ethical considerations
  • Code of ethics for professional accountants
  • Fraud and error
  • Responsibilities of the auditor
C. Quality management
  • Quality management (firm and engagement level)
  • Professional appointments
  • Fees
D. Planning and conducting an audit of historical financial information
  • Planning, materiality and assessing the risk of material misstatement
  • Evidence and testing considerations
  • Audit procedures and obtaining evidence
  • Using the work of others
  • Group audits
E. Completion, review and reporting
  • Subsequent events and going concern
  • Evidence
  • Quality reviews and the role of the engagement quality reviewer
  • Auditor's report
  • Reports to those charged with governance and management
F. Sustainability
  • The assurance of sustainability information
G. Other assignments
  • Audit-related and assurance services
H. Professional skills
  • Communication
  • Analysis and evaluation
  • Scepticism and judgement
  • Commercial acumen

Official documents

Most topics in SAA are also in AAA. Use the AAA notes and the AAA practice questions for the shared topics.

Practice questions for the new topics

The notes and questions were written for this site from ACCA's syllabus. They are not ACCA material. Check anything you are unsure about against ACCA's study guide and your tuition provider's materials.