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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA PM 2026: Relevant Costing — Why That Sunk Cost Is Killing Your Marks
ACCA PM relevant costing trips up candidates who include sunk costs and fixed overheads. Learn the future-incremental-cash test plus the material and labour rules.
ACCA AA 2026: The Going Concern Report Question You Keep Getting Wrong
ACCA AA candidates keep losing auditor's report marks on going concern — wrong opinion, wrong paragraph, or skipping it. The fix from the examiner.
ACCA APM 2026: Why You're Answering the Wrong Question (MJ25 Examiner Report)
APM's biggest mark-loser isn't the maths — it's answering a slightly different question than asked. The MJ25 examiner report shows the fix.
ACCA SBL 2026: Why Copying the Exhibit Scores Zero (And How to Win the 20 Professional Marks)
ACCA SBL gives 20 professional skills marks and rewards developing exhibits, not restating them. The MJ25 examiner report shows why copy-paste fails.
ACCA AFM 2026: Why You're Typing Your Answer in the Wrong Box (SD25 Examiner Report)
ACCA AFM's CBE splits marks across the spreadsheet and word processor. Put discussion in the wrong box or skip the recommendation and lose easy marks.
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.