SOCPA Accounting Technician Exam
The SOCPA Accounting Technician exam needs 60 out of 100 to pass, and it is in Arabic only. We've handpicked 337 questions covering most topics on the latest syllabus, to help you push for a top score before test day!
Try 10 free questions and see your levelTake a full mock exam
- 60 questions in 150 min, like the real test
- 337 questions covering the main scoring topics, with explanations
- 60 pass mark, with targeted practice on your weak spots
See the gap to your target score Practise the units costing you the most marks A full mock exam like the real one
Every option explained so you understand why
If your exam were today, would you pass?
Try 10 free questions without signing up. Get your score and find your weak areas as soon as you finish.
اكتشف محاسب أن تقدير المخصصات الذي يطلبه رئيسه سيؤدي إلى بيانات مضللة، ولم تتوفر أي إجراءات وقائية تخفض التهديد إلى مستوى مقبول. ما التصرف الأنسب وفق الميثاق؟
All 10 free questions with answers and an explanation for every option
What you get
- 337questions in the bankPractise with the answer shown right away, or sit a full timed mock
- 4unitsSplit by the exam syllabus
- 52flashcardsTo lock in terms and definitions
- 71quick review pointsEach unit in a few key lines
Unit map
- 01Conceptual framework, professional standards, presentation and disclosure10 questions
- 02Elements of the financial statements: recognition, measurement, valuation, presentation and disclosure30 questions
- 03Nature and systems of cost accounting and measurement concepts15 questions
- 04Decision analysis5 questions
Exam facts
SOCPA Accounting Technician Exam — Number of questions: 60 questions. Exam time: 150 minutes. Pass mark: 60 out of 100. Exam fee: SAR 1,200 per attempt, excluding VAT. Next test: 22 November 2026. Source: Saudi Organization for Chartered and Professional Accountants (SOCPA) (Last verified: 2026-10-31). Question bank: full mock exams of 60 questions in 150 minutes, like the real test with a result for every unit, plus 337 explained questions across 4 units, every option explained, a review of your mistakes, and two ways to practise: see the answer right away, or sit a full timed mock. Free questions: a 10-question diagnostic test covering the main units, no sign-up; at the end we compare your score with the pass mark and show your weakest units.
- Exam language
- Arabic
- Number of questions
- 60 questions Source
- Exam time
- 150 minutes Source
- Pass mark
- 60 out of 100 Source
- Exam fee
- SAR 1,200 per attempt, excluding VAT Source
- Registration
- Four sittings a year, each with a five-day registration window. The 2027 sittings: 3 February (registration 20–24 December 2026), 9 May, 8 August and 31 October Source
- Results
- Results for the 22 November 2026 sitting come out on 17 December 2026, and for the 3 February 2027 sitting on 4 March 2027 Source
- Retakes
- You may resit an unlimited number of times after at least three months, at SAR 1,200 each time. You may ask to postpone at least 25 days before the exam date, provided you register for the next sitting or the one after Source
Last verified: 2026-10-31
Where other sources differ
- The four official topics are all accounting: the conceptual framework, professional standards, presentation and disclosure (14–20%), financial statement elements (41–60%), cost accounting (20–30%) and decision analysis (5–10%). The exam does not include zakat, tax or commercial law.
- The exam is held in Arabic only. The questions here are in Arabic with an English translation, for anyone who studied accounting in English and wants to match the terms.
- The Human Resources Development Fund (Hadaf) refunds the Accounting Technician exam fee up to SAR 1,380 after you obtain the certificate.
How to register
- Check eligibility: an accounting bachelor's student who has completed more than 50% of the study plan, an associate diploma or higher in accounting, a bachelor's in economics, finance or administrative sciences with 6 accounting credit hours, a bachelor's in any field with 9 accounting credit hours plus SOCPA's preparatory programme, or one of the international professional fellowships SOCPA accepts. Only qualifications recognised by the Ministry of Education are accepted.
- Register on SOCPA e-services and activate your account, then choose Professional Tests, Register, then Apply.
- During the announced registration window (five days each sitting), enter your details, upload a photo, your certificate (and passport for non-Saudis) and the declaration form, choose your test city, then pay SAR 1,200. Applications are processed within ten working days.
- After final approval, choose your test venue on the National Center for Assessment e-services 21 days before the sitting starts, within a five-day window; candidates who do not choose a venue are counted as absent.
- Bring a valid ID on exam day. The exam runs from 8:30 to 11:00 am, and results come out on the date set for each sitting.
Exam body
Saudi Organization for Chartered and Professional Accountants (SOCPA): Official website: Saudi Organization for Chartered and Professional Accountants (SOCPA)
Study guides
Frequently asked questions
How many questions are there and how long is the exam?
60 multiple-choice questions in 150 minutes, from 8:30 to 11:00 am, in Arabic only.
Can I try SOCPA Accounting Technician questions for free?
Yes. Free questions: a 10-question diagnostic test covering the main units, no sign-up; at the end we compare your score with the pass mark and show your weakest units. The free practice test page lists the same questions with answers and an explanation for every option. The rest of the questions and the full mock exams come with a pass from SAR 26.
What makes this SOCPA Accounting Technician question bank different?
Question bank: full mock exams of 60 questions in 150 minutes, like the real test with a result for every unit, plus 337 explained questions across 4 units, every option explained, a review of your mistakes, and two ways to practise: see the answer right away, or sit a full timed mock. Every question is reviewed and referenced, ready to practise on your phone. Try the free questions and read the explanations before buying full access.
What is the pass mark?
60 out of 100. If you fall short you can resit after at least three months, with no limit on the number of attempts.
What topics does the exam cover?
Four topics with official weights: the conceptual framework of financial accounting, professional standards, presentation and disclosure (14–20%); financial statement elements, from cash, inventory and fixed assets to revenue and leases (41–60%); the nature and systems of cost accounting (20–30%); and decision analysis: cost-volume-profit and financial ratios (5–10%).
Does the exam include zakat, tax or law questions?
No. SOCPA's topic list for the exam (November 2024 version) has four accounting topics only. If you read that zakat and tax make up 25% and law 15%, that information is out of date.
How much is the exam fee, and can I get it back?
SAR 1,200 per attempt, excluding VAT. The Human Resources Development Fund (Hadaf) refunds up to SAR 1,380 after you obtain the certificate.
When is the next exam?
The 22 November 2026 sitting (registration closed on 12 October). The next is 3 February 2027, with registration from 20 to 24 December 2026, then 9 May, 8 August and 31 October 2027.
Who can apply?
Accounting bachelor's students who have completed more than 50% of the plan, holders of an associate diploma or higher in accounting, bachelor's holders in economics, finance or administrative sciences with 6 accounting hours, bachelor's holders in any field with 9 accounting hours plus the preparatory programme, and holders of fellowships such as AICPA, ACCA and ICAEW.
Which standards are the questions here based on?
On the IFRS as endorsed in Saudi Arabia and the Conceptual Framework for Financial Reporting, the international code of ethics as endorsed in Saudi Arabia, and the basics of cost accounting and financial analysis. Each explanation names the standard and paragraph.
Is this site part of SOCPA?
No. This is an independent exam preparation site with no link to SOCPA, the National Center for Assessment or any government body. Always rely on what the official bodies announce.
Is this an official site, and how do I pay?
It is an independent site, not part of Qiyas or any government body, and every question is reviewed before it is published. You pay once, with no automatic renewal, through Waffo Pancake (the merchant of record) by Visa, Mastercard, Apple Pay or Google Pay, and your statement shows "WAFFO". If you were charged twice or the pass did not open, email support@saudiexams.com.
Study material sample: Conceptual framework, professional standards, presentation and disclosure
Summary
This is the first unit of the Accounting Technician exam. Its official weight is 14–20%, about 10 of the 60 questions. It has five sections: professional ethics (the five fundamental principles, threats and safeguards), the 2018 Conceptual Framework (objective, qualitative characteristics, elements, recognition and measurement), the accounting cycle (double entry, books and posting), trial balance, adjustments and closing (errors a trial balance cannot detect, period-end entries), and presentation and disclosure (IAS 1, IAS 8 and IAS 10). Questions rely on exact definitions and on telling close concepts apart, so review the qualitative characteristics and the difference between adjusting and non-adjusting events carefully.
What the exam focuses on
- The five fundamental principles of the IESBA Code of Ethics: integrity, objectivity, professional competence and due care, confidentiality, professional behavior.
- The five categories of threats to compliance: self-interest, self-review, advocacy, familiarity, intimidation.
- The two fundamental qualitative characteristics in the 2018 Framework, relevance and faithful representation, and the four enhancing ones: comparability, verifiability, timeliness and understandability.
Show 5 more
- The Conceptual Framework definitions of asset, liability, equity, income and expenses.
- Debit and credit rules and their effect on assets, liabilities, equity, revenue and expenses, plus the accounting equation.
- Errors a trial balance does not reveal: complete omission of a transaction, compensating errors, errors of principle and errors of commission.
- Period-end adjusting entries: accrued and prepaid expenses, accrued and unearned revenue, depreciation and bad debts.
- IAS 8 treatment of policy changes, estimate changes and errors, and the classification of events after the reporting period under IAS 10.
Common traps
- Confusing faithful representation with reliability: the 2018 Framework uses faithful representation, which requires completeness, neutrality and freedom from error.
- Treating relevance and comparability as the same kind of characteristic: the first is fundamental and the second is enhancing, and enhancing ones cannot make up for a missing fundamental one.
- Assuming a balanced trial balance means error-free books, while omitting an entry entirely or posting to the wrong account leaves it balanced.
Show 5 more
- Reporting revenue received in advance as revenue: it is a liability until the service is performed or the goods are delivered.
- Mixing up a change in policy (retrospective) with a change in estimate (prospective): changing a useful life is an estimate, not a policy.
- Adjusting for any event after the period without checking its nature: one confirming a condition at the reporting date is adjusting, one arising afterward is non-adjusting and only disclosed.
- Classifying a liability as non-current when the entity has no right at period end to defer settlement for at least 12 months.
- Forgetting that assets and expenses increase with debits while liabilities, equity and revenue increase with credits, which reverses the entries.
Try the flashcards
Tap a card to see the answer
What are the five fundamental ethical principles?
Integrity, objectivity, professional competence and due care, confidentiality and professional behavior.
What are the five types of threats to compliance?
Self-interest, self-review, advocacy, familiarity and intimidation.
Which two qualitative characteristics are fundamental?
Relevance and faithful representation.
What are the enhancing qualitative characteristics?
Comparability, verifiability, timeliness and understandability.
What does faithful representation require?
The depiction must be complete, neutral and free from error.
Define an asset under the 2018 Framework.
A present economic resource controlled by the entity as a result of past events.
What are the measurement bases in the Framework?
Historical cost and current value (fair value, value in use, fulfilment value and current cost).
Which accounts increase with a debit?
Assets, expenses and drawings.
Why you can trust these questions
- Published questions: 337. We reviewed every one before publishing it: the answer, the explanation of each option and the source.
- Exam facts last checked against the organiser’s website: 2026-10-31. We check them again every three months and two weeks before each test.
- Found a mistake? Tap "Report an error" under any question in the practice area, or email us at support@saudiexams.com
- Independent website. Not affiliated with ETEC (Qiyas), the Financial Academy or any government body.
Update log
- 2026-10-31 Published the Accounting Technician exam facts from SOCPA's pages: question count, duration, pass mark, fee, topics and the 2026 and 2027 dates.