There is no spreadsheet in the FA exam however for workings you will be permitted 2 sheets of blank paper. If you are sitting the exam remotely, you must destroy this in front of the remote proctor at the end of your exam. We recommend accessing the specimen exam to familiarise yourself with the functionality: www.accaglobal.com/lk/en/student/exam-support-resources/fundamentals-exams-study-resources/f3/past-pilot-papers.html#
