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ACCA FM September 2026: 5 WACC Errors the SD25 Examiner Flagged (10 Marks)
FM passed 48% in June 2026. The SD25 examiner names five WACC errors - coupon rate as cost of debt tops the list. The fix, with a worked example.
ACCA PM September 2026: Target Costing — Why Raising the Price Never Closes the Cost Gap
PM passed 41% in June 2026. In the SD25 target costing case, raising the price and cutting the ink were both wrong answers. How to close a cost gap properly.
ACCA AAA September 2026: The KAM Question Is in Every Exam — Here's Why Most Answers Fail
AAA SD25 examiner report: how to answer KAM questions — the ISA 701 test, the partner rotation trap, and why reciting IFRS 15 scores nothing.
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.