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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
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.
ACCA FR 2026: Why 'The Ratio Went Up' Scores Zero in the Analysis Question
ACCA FR's interpretation question rewards scenario use, not ratio spotting. The MJ25 examiner report shows why generic answers fail — and how to score.
ACCA SBR 2026: How to Answer the New IFRS S1 & S2 Sustainability Question
New to SBR in 2026: IFRS S1 & S2 sustainability. The Dec 2024 examiner report shows why generic answers score zero — and how to pass it.
ACCA PM 2026: Half Your Section C Marks Are Words — Why 'ABB Is Costly' Scores Zero
ACCA PM Section C gives half its marks for discussion, not calculation. The MJ25 examiner report shows why one-line answers score zero — and the fix.
ACCA AAA Audit Risk 2026: Why Long Risk Lists Score Badly (SD 2025 Examiner Report)
ACCA AAA examiners want depth on 2-3 significant risks, not a long shallow list. How to earn the professional marks on audit risk — with a worked example.