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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA SBL September 2026: Scepticism Isn't Asking Questions (SD25 Examiner Report)
SD25 SBL markers saw more answers phrased as questions than ever — and marked them down. What scepticism marks actually reward in September 2026.
ACCA AA September 2026: Why "Misstated" Scores Zero in the 16-Mark Audit Risk Question
AA passed 47% in June 2026. If a balance is clearly overstated, writing "misstated" scores zero. The examiner's audit risk rule, with a worked example.
ACCA FR September 2026: The Mid-Year Acquisition Error That Scores Zero (15 Marks)
FR passed 52% in June 2026. Consolidating a mid-year subsidiary for the full year is a fundamental error — zero consolidation marks. The examiner's fix.
ACCA AFM September 2026: The 9-Mark Acquisition Gain — Why Most Candidates Only Calculate One
AFM passed 47% in June 2026. Candidates calculated only one gain and deducted the wrong target value. The SD25 examiner's fix, with a worked example.
ACCA APM September 2026: Kaizen Costing — Why "Evaluate the Impact" Isn't a List of Benefits
APM passed 42% in June 2026. "Evaluate the impact" means the change, not the technique — and almost nobody mentioned quality circles. The 12-mark fix.
ACCA SBR September 2026: Why Current Assets in Your CGU Kill the 8-Mark Impairment
SBR passed 47% in June 2026. Current assets don't belong in the CGU carrying amount. The examiner's IAS 36 rule, with a worked example.