Effective June 2026 exams - SCAQ Foundation Programme (FP) Multiple-Choice Question MCQ Practice Papers (June 2026 Exam Format)

From June 2026, all Foundation Programme (FP) modules will adopt an objective testing assessment format using Multiple-Choice Question (MCQ) exams, providing a more consistent and accessible assessment experience.

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Fri, 21-Nov-2025

Course description

Dear Candidates

Starting June 2026, Foundation Programme (FP) exams will move to a multiple-choice question (MCQ) format. This change allows for broader and more consistent coverage of the syllabus. Candidates will still be expected to show the same level of understanding, critical thinking and application. The rigour and standards of the FP will remain unchanged.


Key dates to note:

  • Dec 2025: Final exam session with the current open-ended exam format.
  • Jun 2026: First exam session with the new MCQ format.

The module syllabus and programme structure will remain the same.

You may access sample MCQ questions and full practice papers that mirror the new format to build confidence on exam day. Please click on the links below to access the practice papers in the Cirrus e-Exam platform:


Accounting for Decision Making (ADF) 
Advanced Financial Reporting (AFF)
Assurance (ASF) 
Financial Management (FMF)
Principles of Financial Reporting (PFF)
Singapore Taxation (TXF)

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