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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA SBL September 2026: Copy-Pasting the Exhibits Scores Zero — Here's What To Do Instead
SBL examiners award zero for copied exhibit text. Learn the comment-or-develop rule, see a wrong vs right stakeholder answer, and fix it before September.
ACCA AA September 2026: Auditor's Responses That Score the Full Mark (Not Half)
ACCA's AA examiner gives "increase professional scepticism" just ½ mark. How to write auditor's responses that score full marks in audit risk questions.
ACCA FR September 2026: The IFRS 16 Leases Case Most Candidates Failed (10 Marks)
SD25 FR examiner report: most candidates failed the IFRS 16 leases case. The deposit trap, the exemption rules nobody learned, and the fix.
ACCA AFM September 2026: APV — The Discount Rate Error That Keeps Costing Candidates Marks
APV in ACCA AFM: discount side effects at the risk-free rate, not ungeared Ke. The examiner-reported errors and the issue-cost gross-up trick explained.
ACCA APM September 2026: Evaluate the Report, Not the Performance (The 14-Mark Trap)
APM candidates keep evaluating the company instead of the report. The SD25 examiner flagged it again - here's how to win the 14 marks in Q1.
ACCA SBR September 2026: IFRS 18 Is Now Examinable — And Most Candidates Left It Blank
IFRS 18 is examinable in ACCA SBR. The Sept/Dec 2025 examiner report shows most candidates couldn't define an MPM. What to learn before September 2026.