Zamala Exam

How to prepare for the Chartered accountant (SOCPA Fellow) exam (Saudi Arabia)

Zamala Exam · Topics · Exam guide · Sample questions

Key facts

This is a training format: it does not reproduce the official exam format.

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Topics covered

How to prepare

One practice exam per subject

Financial Accounting 60 questions in 180 minutes, Auditing 90 in 180, Zakat and Taxation 70 in 160: each practice exam follows the size and time of that subject's multiple-choice paper.

Zakat and Saudi tax, worked out

Zakat base, VAT, withholding tax, excise and real estate transaction tax, with the article of the ZATCA regulations behind each answer and the calculation laid out step by step.

IFRS, ISA and the IESBA Code

Financial reporting and audit questions cite the standard and paragraph they rely on, so you revise the rule as well as the answer.

Every wrong option explained

Each explanation says why the right answer is right and what mistake leads to each wrong one: the reversed adjustment, the missed proration, the wrong standard.

Progress subject by subject

See your best score, the questions answered and the practice exams completed in each subject before you book the next session.

Frequently asked questions

Are these the questions from the real SOCPA Fellowship exam?

No. Every question is written by us from public sources: the standards applied in Saudi Arabia (IFRS, ISA, ISQM, the IESBA Code, IPSAS), the regulations published by ZATCA and the Saudi laws on the syllabus. No question from a SOCPA examination is reproduced, and no other provider's question bank has been copied.

Do the practice exams reproduce the real exam format?

Only the multiple-choice part. According to SOCPA's 2026 guide and the structure applied since session 3-2025, the multiple-choice papers are: Financial Accounting 60 questions in 180 minutes, Management and Governmental Accounting 36 in 108, Auditing 90 in 180, Zakat and Taxation 70 in 160, Laws and Regulations 50 in 120, Business Environment 50 in 120. The first four subjects also have essay questions, and multiple-choice questions count for 75% of their mark (100% in Laws and Business Environment). The pass mark is 60 out of 100 per subject, with at least 5 out of 25 on the essay part. Our practice exams use the same number of questions and the same time, and apply a 60% threshold to the multiple-choice answers only: treat your score as an estimate.

How many questions are there, and in which subjects?

500 questions in English: Financial Accounting 84, Management and Governmental Accounting 51, Auditing 127, Zakat and Taxation 98, Laws and Regulations 70 and Business Environment 70. The split follows the number of multiple-choice questions SOCPA sets in each subject. This is the whole bank today: in the smaller subjects, repeated practice exams will bring back questions you have already seen.

Does the platform cover the essay questions?

No. Essay questions are part of Financial Accounting, Management and Governmental Accounting, Auditing, and Zakat and Taxation, and SOCPA requires at least 5 out of 25 on that part. This platform trains the multiple-choice part only, which carries 75% of the mark in those subjects and 100% in Laws and Regulations and in Business Environment.

Which standards and laws are the questions based on?

IFRS as endorsed in Saudi Arabia, the International Standards on Auditing and quality management, the IESBA Code, IPSAS, the Zakat Implementing Regulations, the VAT Law and its regulations, excise tax, real estate transaction tax and withholding tax rules, the Companies Law and the other laws on the syllabus, in the versions in force on 21 March 2027, the first session of 2027. SOCPA does not publish a cut-off date for examinable standards, and Saudi tax rules change often: always check the current text before relying on a figure.

Can I take the Fellowship exam in English?

Yes. According to SOCPA, the Fellowship exam is held in Arabic and in English, in test centres in Saudi Arabia. This platform is in English. SOCPA also exempts holders of the AICPA, ICAEW, CPA Canada or CPA Australia qualification, obtained by examination, from Financial Accounting, Management and Governmental Accounting and Auditing: check the conditions with SOCPA.

When are the 2027 exam sessions?

SOCPA has announced four sessions for 2027: 21 to 24 March (registration 4 to 13 February), 20 to 23 June (registration 6 to 15 May), 12 to 15 September (registration 29 July to 7 August) and 5 to 8 December. Dates can change: always confirm them on SOCPA's website before you book.

Which cards can I pay with, and what will I be charged?

You pay by Visa or Mastercard, credit or debit, on Stripe's secure payment page. A mada card that also carries the Visa or Mastercard logo works through that network; a mada-only card without the Visa or Mastercard logo is not accepted. The price shown, SAR 79 a month, is the amount charged on Stripe's payment page: nothing is added at checkout.

Can I cancel?

Yes, at any time from your account, with no notice period and no penalty. The subscription renews every month until you cancel; cancelling stops the next renewal and you keep access until the end of the period already paid for.

Are you affiliated with SOCPA?

No. Zamala Exam is an independent private study platform. It is not affiliated with, authorised or endorsed by the Saudi Organization for Chartered and Professional Accountants (SOCPA) or by ZATCA. Only SOCPA sets and marks the Fellowship examination and grants the Fellowship.

Can I study on my phone?

Yes. The platform works the same on a phone, a tablet or a computer: study notes, practice by subject and timed practice exams.

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