Advanced Higher Accounting

Course Specification (08/09/2025)

Explains the structure of the Course, including its purpose and aims and information on the skills, knowledge and understanding that will be developed.

Past Papers and Marking Instructions (08/09/2025)

Access all past papers by subject/level

Additional question papers resources

Illustrates the standard, structure and requirements of the question papers candidates will sit (includes marking instructions).

2021

There were no exams in 2021. The 2020-21 question paper resources are, for most subjects, modified papers which reflect the modifications put in place for session 2020-21.

Coursework (08/09/2025)

This section provides information on marking instructions and/or the coursework assessment task(s). It includes information that centres need to administer coursework and must be read in conjunction with the course specification.

Advanced Higher Project Template

Information on the production and submission of Qualifications Scotland assessed coursework for National 5, Higher and Advanced Higher.

Understanding Standards (05/09/2023)

Examples of candidate evidence with commentaries

Audio presentation

Changes to Understanding Standards materials

Please note: Understanding Standards materials are regularly reviewed to ensure they remain up to date.

Course reports (18/09/2025)

Formulae and course support (22/01/2026)

Ushare open learning resources