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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA SBR IFRS 9 Expected Credit Loss: What the Examiner Says You're Getting Wrong (2026)
The SBR Dec 2025 examiner says most candidates lack sufficient knowledge of IFRS 9 ECL. Here's the model explained, with the marks you're missing.
ACCA AAA Q1 Risk Evaluation: 3 Examiner Checks That Save Your June 2026 Pass
AAA hit 42% in March 2026 — its best since 2010. Most still fail Q1 by missing direction, assertion, or materiality. 3 checks fix it before June.
ACCA FM Investment Appraisal: 3 NPV Errors Costing You Marks in June 2026
FM examiners flag the same NPV mistakes every sitting. Here's exactly what they are and how to fix them before your June 2026 exam.
ACCA APM March 2026 Pass Rate: 40% — Why Students Failed (and What to Fix Before June)
APM had the lowest pass rate of any ACCA paper in March 2026 at 40%. Here's what went wrong and what to change before June.
ACCA AA Audit Risk: The Mistake Costing You Marks in June 2026
ACCA AA examiners flag the same audit risk error every sitting. Here's the three-step framework, with a worked example, for the June 2026 exam.
ACCA FM WACC: 5 Errors That Wreck Your NPV (June 2026)
ACCA FM examiner flags the same 5 WACC errors every sitting. One wrong input wipes out the whole NPV. Fix them before June 2026.