On 1 February 2026, Qualifications Scotland replaced SQA and became Scotland’s new national awarding body. The documents on this page remain current and you can continue to use them. We’ll update them in the style of Qualifications Scotland when they’re next due for review.

Accounting common questions (134 KB) 

We’ve published the 2026 National 5 Accounting assignment and electronic files on our secure website.

You can arrange access to these secure materials through your co-ordinator, who will also confirm uplift details for your centre.  

At the end of their assessment, candidates must check that they have all their printouts to submit to Qualifications Scotland. Teachers and lecturers should support candidates with this. You can find further information in the ‘Instructions for teachers and lecturers’ document.

Reporting ICT issues

If any of your candidates experience ICT issues during the assignment, you can report these to us using our online ICT issues form. Please use this form to report any ICT issues that you think need to be considered during the marking process.   

The ICT issues form is available from our secure website, and you can arrange access to it through your co-ordinator. 

Contact us

For more information on annually released coursework for Accounting, please email qualification.development@qualifications.gov.scot and direct your enquiry to Lindsay Thomson, Qualifications Manager or Kirstie Casson, Qualifications Officer.

We’ll publish the 2026 Higher Accounting assignment and electronic files on our secure site on Monday 9 March.

You can arrange access to these secure materials through your co-ordinator, who will also confirm uplift details for your centre.  

2026 Higher Accounting assignment topics: 

• Overhead analysis 
• Budgeting 
• Partnership 
• Period-end financial statements – Income Statement (appropriation section) 

Contact us

For more information on annually released coursework for Accounting, please email qualification.development@qualifications.gov.scot and direct your enquiry to Lindsay Thomson, Qualifications Manager or Kirstie Casson, Qualifications Officer.