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PassITExams: Your Best Preparation Partner for the 1D0-1087-26-D Exam

Keeping your Oracle certification current shouldn’t mean starting from scratch. The 1D0-1087-26-D is Oracle’s free Delta exam; built specifically for professionals who’ve already earned their Oracle Account Reconciliation Implementation Professional credential and need to validate their knowledge of the newest platform features. At PassITExams, our 1D0-1087-26-D dumps are designed to make that process straightforward and effective.

We’ve seen where most candidates run into trouble: they assume the Delta exam is easy because it’s shorter and free, so they under-prepare. Oracle’s scenario-based questions are genuinely challenging; they require applied knowledge, not surface-level recall. That’s why our preparation materials go deep on the real topics Oracle tests, with questions written by practitioners who actually work in Oracle Cloud EPM. No recycled content, no guesswork; just targeted, current preparation that puts you in the best position to pass on your first try.

How PassITExams Gets You Ready for the 1D0-1087-26-D

Here’s how we approach exam preparation; and why it works.

Our question bank is built around the actual topics Oracle covers in the 1D0-1087-26-D Delta exam, with particular focus on the new features and changes introduced across releases 25A through 26A. Each question is crafted to reflect the difficulty and format of the real exam; scenario-based, multiple choice questions that ask you to apply your knowledge to a realistic implementation situation.

Every single answer comes with a full explanation. Not just “Option B is correct,” but a clear breakdown of the reasoning behind it; and why the other options fall short. This is how candidates build genuine understanding instead of just memorizing answers.

Our accuracy standard is non-negotiable. Every question goes through review by a second Oracle-certified professional before it’s added to the question bank. When Oracle releases platform updates, our content gets updated too. You’ll always be working with materials that reflect the current exam, not last year’s version.

On the format side, you get PDF dumps for studying offline, a browser-based exam simulator that mirrors the real Oracle testing interface with a live countdown timer, and mobile-friendly access for on-the-go review. If you want to check the official exam page before you register, visit the Oracle 1D0-1087-26-D exam page.

Oracle Account Reconciliation 2026 Implementation Professional – Delta (1D0-1087-26-D): Everything You Need to Know

Who This Exam Is For

According to Oracle’s official exam documentation, the 1D0-1087-26-D is designed for three primary groups:

• EPM Account Reconciliation Implementation Consultants who configure and deploy Oracle ARCS for enterprise clients and need their credentials to reflect current platform knowledge.
• IT Admins responsible for managing, maintaining, and supporting the Oracle Account Reconciliation Cloud environment within an organization.
• Functional Leads who oversee reconciliation operations, manage close cycles, and guide business teams through the implementation and adoption of Oracle ARCS.

If you already hold an Oracle Account Reconciliation Implementation Professional or Specialist certification; from any year dating back to 2019; this exam is your path to the Oracle Account Reconciliation 2026 Certified Implementation Professional credential.

Exam Format and Structure

Here are the verified official details for the 1D0-1087-26-D, taken directly from Oracle’s exam page:

This is a focused, efficient exam. 25 questions in 60 minutes gives you roughly two and a half minutes per question; enough time to read carefully and reason through the scenarios, but not enough to second-guess yourself repeatedly. At 68% to pass, you need to answer at least 17 out of 25 questions correctly.

The questions are a mix of simple factual questions and scenario-based questions. The scenario questions describe a real-world business or implementation situation and ask you to select the right approach, configuration step, or outcome. These are the trickier ones, and they’re where preparation makes the biggest difference.

After finishing, your score appears on screen immediately. You’ll also receive an email confirmation, and your full score report is available in Oracle CertView.

Eligibility and Cost

The 1D0-1087-26-D Delta exam is completely free; a significant benefit that Oracle provides to encourage certified professionals to keep their credentials current.

To qualify for the free exam, you must have previously earned an Oracle Account Reconciliation Certified Implementation Professional or Specialist certification from 2019 onwards, regardless of whether your current credential is still active or has since lapsed. Your certification doesn’t need to be live; even an expired credential from 2019 or later makes you eligible.

If you haven’t yet earned the baseline credential, you’ll need to take the full Oracle Account Reconciliation 2026 Implementation Professional certification exam first. You can check whether your certification qualifies and verify your active credentials by logging into Oracle CertView. For a full overview of Oracle’s update and recertification rules, the Oracle Cloud Recertification Policy explains exactly how Delta exams fit into the certification lifecycle.

Exam Topics: What the 1D0-1087-26-D Tests

The 1D0-1087-26-D focuses specifically on new product features introduced in Oracle Account Reconciliation’s quarterly releases from 25A through 26A. The exam is structured around the core Oracle Account Reconciliation implementation blueprint, with emphasis on the changes and additions that experienced practitioners need to know.

Below is a full breakdown of the topic areas covered, written to reflect how Oracle actually tests this material.

• Solution Overview and Reconciliation Methods

This topic area covers the foundational understanding of how Oracle Account Reconciliation works; but at the level expected of an experienced implementation professional. You’re not being asked to define what reconciliation is. You’re expected to explain the full five-step Reconciliation Compliance process, distinguish between all six reconciliation methods (Balance Comparison, Account Analysis, Variance Analysis, Balance Comparison with Transaction Matching, Account Analysis with Transaction Matching, and Transaction Matching Only), and identify the right method for a given business scenario.

Key areas to know here include the distinction between Reconciliation Compliance and Transaction Matching as functional modules, how user roles and application roles differ in their permissions, and which reconciliation method fits which type of account or business requirement. Scenario questions in this area often describe a client’s situation; the type of accounts they’re reconciling, whether they’re doing subledger matching; and ask you to select the appropriate method.

• Configuring Reconciliation Compliance

This is a hands-on configuration topic. The exam tests your ability to build and manage the structures that drive the reconciliation process: Formats, Profiles, and Teams.

Formats define the layout and rules for how a reconciliation is presented and completed. Profiles sit on top of Formats and represent the specific reconciliation instructions for a given account or group of accounts; including thresholds, instructions, workflow settings, and rules. You should know how to create a new profile, copy an existing one, adjust change thresholds, export and import profile data, and delete profiles when appropriate. Team configuration; including importing and exporting teams; also falls in this area.

Questions here tend to be scenario-based: a client needs to modify threshold behavior, or needs to clone a profile for a new entity. You should know exactly which settings live where inside a Format versus a Profile.

• Managing Reconciliations

This area covers the full operational lifecycle; how reconciliations are created, managed, and moved through the approval workflow.

Oracle Account Reconciliation supports individual reconciliations, group reconciliations, and summary reconciliations. You should understand when each type is appropriate and how they interact. Day-to-day management tasks; creating and deleting reconciliations, managing period status, and transferring reconciliations between users when someone is unavailable; are all tested here.

The workflow side is particularly important: how reviewers and preparers interact with reconciliations, what happens when a reconciliation is approved or rejected, how reopening a reconciliation works and who can do it, and the implications of each workflow action. These are practical operational questions that Oracle tests with real-world scenarios.

• Loading Data

This domain gets technical. Oracle offers multiple methods for getting balance and transaction data into Account Reconciliation, and the exam tests your knowledge of each one.

The three primary loading approaches are: manual pre-mapped data loads, Data Management, and Data Integration. You should also understand the role of EPM Automate for scripting and automating data loads, and the basics of REST APIs for integration scenarios. A common exam question in this area describes a specific data loading requirement; a particular source system, automation need, or data format; and asks which method is most appropriate.

Know the difference between pre-mapped and non-pre-mapped data, when to use Data Management versus Data Integration, and how EPM Automate commands are structured for Account Reconciliation tasks.

• Creating and Managing Rules

Rules control what Oracle Account Reconciliation requires and validates during the reconciliation process. This topic covers the types of rules available, how they’re added to Formats and Profiles, and how calculated attributes and filters work.

You should understand the difference between rules added at the Format level (which apply broadly across all profiles using that format) versus rules added at the Profile level (which are specific to individual accounts or groups). Calculated attributes let you derive new data values from existing fields; for example, comparing a current period balance to a prior period balance. Filters allow you to narrow the data visible within a reconciliation or rule.

Publishing filters; making a filter available for use across multiple profiles; is a specific operational task that appears in exam questions. Know how filters are created, when they need to be published, and the difference between local and published filters.

• Configuring Transaction Matching

Transaction Matching is consistently one of the most tested areas of the Oracle Account Reconciliation certification track. This topic covers the full setup of a Transaction Matching environment: building Match Types, configuring Match Processes, setting up matching rules, and creating the Formats and Profiles that Transaction Matching reconciliations use.

A Match Type defines the data sources, attributes, and transaction types involved in matching. A Match Process defines the logic; which rules fire, in what order, and what the matching tolerances are. Getting this setup right is critical to a functional Transaction Matching implementation, and Oracle tests it in detail.

You should also know how to export and import Match Types (useful for migrating configurations between environments) and how to import transactions to their respective data sources. Questions here are almost always scenario-based.

• Performing Transaction Matching

Once the configuration is done, this topic covers the operational execution of the Transaction Matching process. The four steps are: load transaction data, run Auto Match, confirm suggested matches, and create manual matches for anything the automated process doesn’t catch.

You should understand two common use cases: Clearing or Accrual Reconciliations (matching transactions that should net to zero, like intercompany or clearing account entries) and Debits and Credits reconciliations (matching offsetting entries across subledgers). Know how to export unmatched items or confirmed adjustments as journal entries for posting in the general ledger.

• Analyzing Transaction Matches

This shorter but important topic covers how to evaluate and validate the results of the Transaction Matching process at period end.

The five balancing scenarios; known as the Golden Rules; define the conditions under which a Transaction Matching reconciliation is considered balanced. You need to know all five scenarios and be able to apply them to a given situation. Period-End Balancing review is also tested; how to confirm that matched and unmatched transaction amounts reconcile to the expected source and subsystem balances.

This is a topic where memorization of the five Golden Rules pays off directly.

• Setting Up the System

System setup covers the foundational configuration that happens before any reconciliations or Transaction Matching processes can run. This includes Profile Segments (how accounts are organized and identified within the system), Currency Rates and Currency Buckets (supporting multi-currency reconciliation environments), and the organizational structure: Organization Units, Calendars, and Periods.

Teams are also configured here; setting up preparer, reviewer, and other functional teams that get assigned to profiles and reconciliations. These configurations set the stage for everything else, so Oracle tests your knowledge of the sequence and dependencies between these setup tasks.

• Visualizing and Analyzing Data

This final topic area covers Oracle Account Reconciliation’s reporting and analysis capabilities. The three main tools are Views, Custom Dashboards, and Reports.

Views provide filtered, customized perspectives on reconciliation lists; they’re how users focus on their specific workload. Custom Dashboards let administrators and managers build KPI-style summaries across the reconciliation population. Reports provide formatted outputs for both operational use and audit documentation.

You should know the difference between these tools, when each is appropriate, and how to configure and use them. This area tends to be lighter in terms of question volume, but it does appear consistently.

For complete exam details and topic guidance, always refer to the official Oracle 1D0-1087-26-D exam page.

Why the 1D0-1087-26-D Certification Matters in 2026

Holding a current Oracle Account Reconciliation certification is a different thing from holding a dated one. Employers and clients know that Oracle updates its cloud platform on a quarterly cadence, and a credential that’s two or three years old doesn’t tell them much about your current platform knowledge. The 1D0-1087-26-D fixes that; it validates specifically that you understand what Oracle Account Reconciliation can do today, including features that didn’t exist in prior releases.

On the career side, the Oracle EPM market is active. Oracle EPM consultants with ARCS expertise are being hired by Accenture, Deloitte, Infosys, and dozens of boutique implementation firms. Compensation for ARCS-specialized roles ranges from around $70,000 for entry-level consulting positions up to $87,000–$266,000 for senior manager and principal consultant roles at major firms, depending on geography and experience. Contractors billing hourly in this space are seeing rates from $54 to $125+ per hour.

The fact that this Delta exam is free makes the return on investment straightforward. A few weeks of focused preparation, no exam fee, and you walk away with a 2026 credential that confirms you’re working with the current version of the platform. That matters whether you’re pitching a client, applying for a new role, or simply maintaining professional credibility.

For salary data and open positions, check current Oracle EPM listings on Glassdoor and ZipRecruiter.

Proven Study Strategies for the 1D0-1087-26-D Delta Exam

Because this is a Delta exam, your approach should be different from how you’d study for a full certification exam. Here’s what actually works.

• Start with the release notes: The 1D0-1087-26-D covers features introduced in releases 25A through 26A. Your first step should be identifying what’s new in those releases; Oracle publishes release readiness content and what’s-new documentation for each quarterly update. Knowing which features are genuinely new in this window gives you a clear target.
• Don’t overlook the foundational topics: Even on a Delta exam, Oracle tests the core implementation framework. Transaction Matching configuration, reconciliation workflow management, and data loading methods appear consistently across every version of this exam. Strong foundational knowledge makes the new-feature questions easier to understand in context.
• Use a 3-week plan: You don’t need six or eight weeks for a 25-question Delta exam. A realistic structure looks like this:
• • Week 1; Review Oracle’s 25A–26A release notes and what’s new documentation. Go through the Solution Overview, Configuration, and Managing Reconciliations topics in the PassITExams materials.
  • Week 2; Focus on Transaction Matching (configuration and execution), Loading Data, and Rules. Run a timed practice test at the end of the week. Review everything you got wrong.
  • Week 3; Cover System Setup and Reporting topics. Run two more full practice tests under realistic conditions. Spend the final two days reviewing weak areas only; don’t re-read content you already know.
• Practice under real conditions: Use PassITExams’ exam simulator with the timer running and no reference materials open. The goal isn’t to get 100% right in practice; it’s to simulate the pressure and pacing of the actual exam so nothing surprises you on test day.
• Read the explanations thoroughly: When you get a question wrong, don’t just note the correct answer and move on. Read the full explanation. Understand why the right answer works and why the wrong ones don’t. This is how you build the kind of applied knowledge Oracle’s scenario questions are designed to test.
• Know the Golden Rules cold: The five balancing scenarios for Transaction Matching are specifically tested, and they’re the kind of detail that distinguishes prepared candidates from unprepared ones. Memorize them, then practice applying them to sample scenarios.

PassITExams Features That Set You Up to Pass

• Real, Verified Exam Questions: Every question in our bank is written to reflect the actual style, difficulty, and format of Oracle’s exam. Our materials are built around what Oracle actually tests; not generic EPM content that happens to mention ARCS.
• 3 Months of Free Updates: When Oracle modifies the 1D0-1087-26-D, your access updates automatically. You’ll never be working from outdated content.
• Clear, Detailed Answer Explanations: Every question includes a full explanation; not just the correct answer, but the reasoning behind it. This is what builds understanding, not just score.
• 100% Money-Back Guarantee: If you prepare with our materials and still don’t pass, we’ll give you a full refund. No conditions, no complications.
• Crafted by Certified Professionals: Our question bank is written by practitioners who are Oracle certified and actively working in Oracle Cloud EPM. Every question is reviewed before it goes live.
• Multiple Study Formats: Downloadable PDF dumps for offline study. A browser-based simulator with a live timer for exam practice. Mobile-friendly access for quick review sessions. You study the way that works for your schedule.
• 99%+ Verified Accuracy: Two rounds of expert review before any question is published. Continuous monitoring against Oracle’s release notes and exam updates.
• Exam Simulation Environment: The practice test interface mirrors Oracle’s actual exam layout. Familiar interface, real timer, scenario-based questions; you’ll know exactly what to expect when you sit the actual exam.
• Progress Tracking Across Sessions: See your scores by topic area over time, so you know where to spend your final preparation hours.
• 24/7 Customer Support: Questions about your materials, access issues, or study guidance; we’re available around the clock.

Frequently Asked Questions About the 1D0-1087-26-D

Is the 1D0-1087-26-D actually free?

Yes; completely free. Oracle offers this Delta exam at no cost to encourage certified professionals to keep their credentials current. You don’t pay anything to register or sit the exam.

How many questions are on the 1D0-1087-26-D?

The exam has 25 questions, completed within 60 minutes. That’s about 2.5 minutes per question, which is enough time to read carefully but not enough to overthink things.

What score do I need to pass?

You need 68%, which means answering at least 17 out of 25 questions correctly.

Am I eligible to take this Delta exam?

You’re eligible if you’ve earned an Oracle Account Reconciliation Certified Implementation Professional or Specialist certification at any point from 2019 onwards; even if that credential has since lapsed. If you’re unsure, log into Oracle CertView to check your certification history.

What does this exam actually test?

The 1D0-1087-26-D focuses on new features introduced in Oracle Account Reconciliation releases 25A through 26A. If you’re already working with the platform, you’ll recognize most of the topics. The exam is checking whether you’ve kept up with what Oracle has added and changed in the most recent quarterly releases.

How hard is the 1D0-1087-26-D?

It’s not a throwaway exam just because it’s free and short. Oracle’s scenario questions require real applied knowledge. Candidates who prepare with current practice materials and review the 25A–26A release updates generally find it manageable. Candidates who assume it’s easy and skip preparation often don’t pass on the first try.

What happens if I don’t pass?

Oracle’s standard retake policy requires a 14-day waiting period before you can reschedule. If you used PassITExams materials and still didn’t pass, our 100% money-back guarantee applies.

What format are the questions?

Multiple choice questions; a mix of straightforward factual questions and scenario-based questions that present a business or technical situation and ask you to pick the correct implementation approach.

Where do I see my results?

Your score appears on screen immediately after you finish the exam. You’ll also get an email confirmation, and your full score report is available in Oracle CertView.

Which topics should I focus on most for the Delta exam?

Transaction Matching; configuration and execution; is consistently the most heavily tested area in Oracle Account Reconciliation exams. After that, focus on the new features introduced in 25A–26A specifically, Reconciliation Compliance configuration, and the five Golden Rules for Transaction Matching balancing. These topics appear across multiple question types.

Do PassITExams materials get updated when Oracle changes the exam?

Yes. Our team actively monitors Oracle release notes and exam updates. When the 1D0-1087-26-D content changes, we update the question bank; and those updates push to your account automatically within your 3-month access period.

After I pass, what certification do I earn?

Passing the 1D0-1087-26-D earns you the Oracle Account Reconciliation 2026 Certified Implementation Professional credential, which replaces and supersedes your prior version of the certification.