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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA FM September 2026: Why Working Capital Wrecks Your NPV (MJ25 Examiner Report)
ACCA FM's biggest NPV mark-loser is working capital. The MJ25 examiner report shows the incremental-change fix that turns easy zeros into full marks.
ACCA FR 2026: Why 'The Ratio Went Up' Scores Zero in the Analysis Question
ACCA FR's interpretation question rewards scenario use, not ratio spotting. The MJ25 examiner report shows why generic answers fail — and how to score.
ACCA SBR 2026: How to Answer the New IFRS S1 & S2 Sustainability Question
New to SBR in 2026: IFRS S1 & S2 sustainability. The Dec 2024 examiner report shows why generic answers score zero — and how to pass it.
ACCA PM 2026: Half Your Section C Marks Are Words — Why 'ABB Is Costly' Scores Zero
ACCA PM Section C gives half its marks for discussion, not calculation. The MJ25 examiner report shows why one-line answers score zero — and the fix.
ACCA AAA Audit Risk 2026: Why Long Risk Lists Score Badly (SD 2025 Examiner Report)
ACCA AAA examiners want depth on 2-3 significant risks, not a long shallow list. How to earn the professional marks on audit risk — with a worked example.
ACCA AA 2026: How to Answer an Audit Risk Question (Sep/Dec 2025 Examiner Report)
AA's audit risk question carries the most marks. The Sep/Dec 2025 examiner report shows how to score: name the balance, commit to over or understated.