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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.

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ACCA AAA Materiality: The Audit Risk Mistake That Keeps Costing Marks

Richard Clarke

AAA candidates keep getting the audit risk-materiality relationship backwards. The Sep/Dec 2025 examiner flagged it again. Here's what to do instead.

ACCA APM Section A: 4 Mistakes Costing You Marks in June 2026

Richard Clarke

APM March 2026 pass rate hit 40% — lowest in ACCA. Fix these 4 Section A mistakes from the SD 2025 examiner report before June 2026.

ACCA SBL Professional Skills: 5 Mistakes Costing You 20 Marks (June 2026)

Richard Clarke

The 5 SBL professional skills hand out 20 marks free. Sept/Dec 2025 examiner exposed how candidates throw them away. Fix it before June 2026.

ACCA AFM Acquisitions: Why Students Get the Percentage Gain Wrong (2026)

Richard Clarke

AFM acquisitions questions test valuation, not theory. The 5 mistakes from Sep/Dec 2025 examiner report that cost students marks in Halstock Co.

ACCA SBR Question 3: The Lowest-Scoring Question on the Paper (June 2026)

Richard Clarke

SBR Q3 is the lowest-scoring question on the paper. The examiner says candidates restate standards instead of applying them — fix it for June 2026.

ACCA AA Audit Risk: 4 Mistakes Costing You Marks in June 2026

Richard Clarke

AA examiners flag the same mistakes every sitting. Candidates copy scenario facts instead of identifying real risks. Fix these 4 errors before June 2026.

Showing 1 to 6 of 192