Exemption Guide

Short answer no - that shouldn't be necessary - unless you don't remember even the basics of double-entrry bookkeeping.

Relevant topics are effectively revised e.g. you'll see proforma financial statements for companies (no accounting for sole traders or partnerships in FR) and the use of double entry in "T" accounts in the materials. Group accounts (consolidations) are covered from first principles in FR materials (whether using our notes, ACCA's Study Hub or another content provider), so no need to learn the basics from FA.