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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.

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ACCA SBR Question 3: The Lowest-Scoring Question on the Paper (June 2026)

Richard Clarke

SBR Q3 is the lowest-scoring question on the paper. The examiner says candidates restate standards instead of applying them — fix it for June 2026.

ACCA AA Audit Risk: 4 Mistakes Costing You Marks in June 2026

Richard Clarke

AA examiners flag the same mistakes every sitting. Candidates copy scenario facts instead of identifying real risks. Fix these 4 errors before June 2026.

ACCA FM NPV: Why You're Losing Marks on the Profit-to-Cash-Flow Adjustment

Richard Clarke

The FM examiner flagged this mistake in both 2025 sittings. Learn exactly how to convert profit figures to cash flows for NPV — with a worked example from the real exam.

ACCA FR IFRS 16 Leases: The Section B Traps Most Candidates Fall Into (June 2026)

Richard Clarke

FR Sept/Dec 2025 showed most candidates fail IFRS 16 Section B. Here are the 3 specific traps costing marks — and how to fix them for June 2026.

ACCA PM Relevant Costing: 4 Mistakes Losing You Easy Section C Marks (June 2026)

Richard Clarke

ACCA PM relevant costing is a Section C banker, but 4 mistakes keep costing marks: sunk costs, materials, opportunity cost and overheads. June 2026.

ACCA FM Working Capital: 3 Examiner-Flagged Mistakes (June 2026)

Richard Clarke

FM examiners say most students failed the working capital funding strategy question. Here are the 3 mistakes costing candidates marks in June 2026.

Showing 121 to 126 of 308