Screenshots of Office 2013 for Android and iOS have been leaked and it appears the software is nearing completion. According to The Verge who spoke with 'several sources', the applications are indeed real and will be released in early 2013.
The software suite will be free-of-charge for users who have a Microsoft account on both platforms, with limited functionality. Users will be able to view Excel, PowerPoint and Word documents on the move; however, editing functions will be exclusively reserved for users with an Office 365 subscription. Microsoft will allow iOS users to purchase an Office 365 subscription within the app, or let organizations issue product codes to their users so as to enable Office Mobile editing for their usage.
The Verge reported that these applications will allow basic editing but will not be able to replace the full functionalities of their desktop counterparts. Just last month, we reported on the rumor of the availability of Office 2013 for these popular mobile operating systems. Office 2013 for iOS is expected to be available in late February or early March next year, while the Android version will appear later in May.
(Source: The Verge)