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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA FR December 2026: Why the CBE Calculator Is Costing You Marks (Own-Figure Rule Explained)
ACCA FR examiners award own-figure marks only when workings are visible. Use the CBE spreadsheet, not the calculator — here's how to show workings.
ACCA AFM December 2026: The Black-Scholes Real Options Error That Doubles Your Answer
AFM real options: most candidates feed the wrong Pa into Black-Scholes and overstate project value by millions. Here is the fix, with a worked example.
ACCA AA December 2026: Why Your Control Recommendation Only Scores Half a Mark (SD25 Examiner Report)
AA control deficiency questions: the examiner says "ensure that…" scores nothing. The 4-step structure for all 18 marks, with wrong vs right answers.
ACCA FR September 2026: Why "Gross Margin Has Increased" Scores Zero in the Interpretation Question
The FR examiner says stating a ratio moved earns nothing. Here's what scores in the 20-mark interpretation question, with a wrong vs right answer.
ACCA APM September 2026: The 25-Mark Data Analytics Question Is Now Guaranteed — Here's How to Answer It
From Sept 2026 one APM Section B question must come from Data Science & Technology. What changed, which models were cut, and a regression worked example.
ACCA SBR September 2026: IFRS 15 Contract Modifications — The Q3 Topic Almost Nobody Answered
SBR Q3 contract modifications: separate contract, prospective, or catch-up? The 3-way test, a worked example, and why the five-step model scores zero.