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Subjects · Leaving Cert Accounting

Leaving Cert Accounting: Published accounts

How often Published accounts comes up on the Accounting papers, every year it was asked, and questions to try.

HL Asked on 6 of the last 10 Higher Level papers, most recently in 2026. most years

Published accounts, Higher Level(6 marks)

Quick ones on Published accounts.

(a)Which report gives an independent opinion on a company's accounts?
  1. The directors' report
  2. The auditors' report
  3. The chairperson's statement
(b)An unmodified (clean) audit report says the accounts…
  1. Show a profit
  2. Contain no errors at all
  3. Give a true and fair view
(c)The directors' report is prepared by…
  1. The directors
  2. The Revenue Commissioners
  3. The auditors
Show the answers

(a) The auditors' report

(b) Give a true and fair view

(c) The directors

Your turn: Higher Level questions on Published accounts.

Higher Level

Asked on 6 of the last 10 Higher Level papers, most recently in 2026. most years

Every paper, year by year

YearWhere it came up
2026Q6
2025Not asked
2024Q2
2023Q6
2022Not asked
2021Q6
2019Not asked
2018Q6
2017Not asked
2016Q7

Links open the State Examinations Commission’s paper for that year.

More Published accounts questions

Published accounts, 2 marks

In published accounts, directors' fees are included in…

  1. Distribution costs
  2. Cost of sales
  3. Administrative expenses
Show the answer

Administrative expenses

Directors' fees are part of running and managing the company, so they are administrative expenses.

Published accounts, 2 marks

In published accounts, carriage outwards is included in…

  1. Cost of sales
  2. Distribution costs
  3. Administrative expenses
Show the answer

Distribution costs

Carriage outwards is the cost of delivering goods to customers, so it is a distribution cost.

Published accounts, 2 marks

The note that states depreciation methods and rates is the…

  1. Accounting policies note
  2. Operating profit note
  3. Directors' report
Show the answer

Accounting policies note

It explains the bases used, e.g. stock at lower of cost and NRV, depreciation methods and rates, so users can compare years.

Other Accounting topics

All of Leaving Cert Accounting