ACCA AAA (Advanced Audit and Assurance) is one of option papers in Strategic Professional Module. P7 is its predecessor. Since September 2018, the exam structure is changed and all questions are compulsory to answer now. The syllabus states its aim is to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments. ACCA Advanced Audit and Assurance pass rates are ranged between 30% and 36%, which is considered to be one of the lowest pass rate papers.