I just got an important informtation from Micken(Michael).
In order to be able to run FPC on the RISC OS emulators like RPCemu or VirtualRPC we need to patch the compiler to replace ARM assembler code “BX LR “ to “MOV PC,LR".
This is because the emulators only supports ARMv6 not ARMv7.
I am planing to release a polished ZIP with Micken's Alpha version of FPC in the next days. The alpha version of FPC only accepts one parameter (the filename to compile) so compiler directives must be switched on/off by inline code.