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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA SBL 2026: How to Write Presentation Slides With Notes — The Task Everyone Answers Worst
SBL passed 51% in June 2026. Slides need brief bullets; the notes must explain them, not repeat them. The SD25 examiner's fix, with a worked example.
ACCA APM September 2026: Why "Critically Compare" Isn't Two Lists (The 12-Mark Trap)
APM fell to 42% in June 2026. 'Critically compare' means one theme at a time, not two separate descriptions. Here's the structure that scores.
ACCA SBR 2026: Not Every Convertible Is Compound — The IAS 32 Mistake Costing 11 Marks
SBR fell to 47% in June 2026. The SD25 examiner: convertible loan notes were a liability, not compound. Fixed-for-fixed, and discount at the market rate.
ACCA FM 2026: Money Market Hedge — Do You Borrow Dollars or Euros?
ACCA FM money market hedge: receiving foreign currency? Borrow it, convert, deposit at home — and pro-rate the rates. Worked MJ24 examiner example.
ACCA PM September 2026: Planning vs Operational Variances — The 10 Discussion Marks You're Throwing Away
Planning vs operational variances decide 10 discussion marks in ACCA PM. How to split the variance, who's accountable, and what markers actually reward.
ACCA AAA 2026: The Materiality Marks You Throw Away Every Sitting
AAA fell to 39% in June 2026. The SD25 examiner on materiality: use the benchmark you were given, justify your threshold, then actually apply it.