Advanced Higher Accounting
Course Specification
Explains the structure of the Course, including its purpose and aims and information on the skills, knowledge and understanding that will be developed.
Past Papers and Marking Instructions
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 November 2019
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 (18/1/24)
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.
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.
Additional resources session 2020-22
Further information can be found on the Understanding Standards Website.
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 (26/11/2024)
- Advanced Higher Accounting - resource links November 2024
- Advanced Higher Accounting Formulae Sheet for Variance Analysis October 2019
- Suggested layouts for financial statements in the Advanced Higher Accounting course November 2024
- Guidance on the use of international Accounting terminology November 2014