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ACCA FR cash flow: purchases of PPE and tax paid are not simply the P&L or SOFP movement. See the wrong vs right workings and fix it before December 2026.

AFM swap questions: the saving is the gap between the two gaps, not the fixed rate difference. Worked example, common errors and 3 exam actions.

ACCA AA audit procedures questions reward specific actions, not vague verbs. See the wrong vs right answer for inventory, and how to earn every mark.

ACCA APM big data: candidates confuse 'variety' with customer diversity. Here's the examiner's point, a wrong vs right answer, and how to fix it.

ACCA FM WACC: use market values, not book values, and D1 not D0 in the dividend growth model. Worked example and 3 fixes for December 2026.

SBR sale and leaseback: recognise only the gain on rights transferred, not the full gain. Worked example, ROU formula and 3 steps to secure the marks.