DipIFR
Diploma in International Financial Reporting
The qualification that puts you in demand
Why you should choose this course?
Diploma in International Financial Reporting (DipIFR) is an international qualification in IFRS developed by the leading professional accounting organisation – Association of Chartered Certified Accountants (ACCA) – which helps to develop knowledge in the area of International Financial Reporting Standards (IFRS). The growing use of IFRSs around the world makes it vital for professionals to get an in-depth understanding of these standards and their proper application.
Why should you choose this course?
This program is intended for professionals working in accounting, audit and finance who want to take a qualification exam in International Financial Reporting and broaden their knowledge of the theoretical and practical aspects of IFRS. Getting certified under this program will acquire:
Obtain an in-depth understanding of key IFRS standards and rules.
Acquire the knowledge of IFRS requirements for recognition, measurement, presentation and disclosure of financial statement components.
Enhance your skills in the field of preparing financial statements under IFRS, including consolidated financial statements.
Develop your experience in developing professional judgment based on the proper understanding of IFRS using some practical examples.

Who gives the DipIFR exam?
The ACCA is the Association of Chartered Certified Accountants. It has around 250,000 members. Their member-base continues to grow in 179 countries. The ACCA upholds the highest professional and ethical values.
DipIFR exam topics
The Diploma in International Financial Reporting (DipIFR) is assessed by a single three-hour, 15 minute written exam. You will need to achieve a 50 per cent mark or above to complete the paper. The exam is held twice a year – in June and December at ACCA’s exam centers.
There are two sections to the paper which requires a mix of calculations and written answers. The assessment marks are split as follows:
Section A | 1 x 25 mark question | 25 |
Section B | 3 x 25 mark questions | 75 |
Total | 100 |
Exam Format and Passing Scores
DipIFR is assessed by a three-hour written exam held twice a year with a pass mark of 50 per cent. The exam is held twice a year – in June and December at ACCA’s exam centres.
In order to sit exams at a specific session, you will need to register for the DipIFR qualification online and upload all supporting documentation by the published registration closing date.

Eligibility Requirements
If you are a professional accountant or auditor who works in practice or business, and are qualified according to national accounting standards, then you are eligible to take the DipIFR qualification.
If you are working in practice, but not yet qualified, then you may still be eligible. You will need to prove that you have one of the following:
- Two years’ relevant accounting experience and a relevant degree (attracting at least ACCA qualification exemptions for the Applied Knowledge and Corporate and Business Law (LW) exams)
- Two years’ relevant accounting experience and an ACCA Certificate in International Financial Reporting
- Three years’ relevant accounting experience
- ACCA affiliate status
When can the DipIFR exam be taken?
Exams are given twice a year in June and December.
What Key Areas are Tested?
The DipIFR exam covers the following main topics:
- International sources of authority
- Elements of financial statements
- Presentation of financial statements and additional disclosures
- Preparation of external financial
reports for combined entities,
associates and joint arrangements
Are you ready?
Contact us today to learn more about the next step to become a Certified Public Accountant.
Connect with us to know the next move
Stay tuned to our latest news and achievements and to any opportunities for elevating your career.