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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
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.
ACCA FM September 2026: Current Price Terms vs Year 1 Price Terms — When Do You Inflate Year 1?
FM passed 48% in June 2026. "Current price terms" means inflate from year 1. "Year 1 price terms" means don't. The examiner's rule, with a worked example.
ACCA PM September 2026: Why Restating Your Calculations Scores Zero in the 15-Mark Analysis
PM passed 41% in June 2026, the lowest Applied Skills paper. Restating a ratio scores zero. The SD25 examiner's fix for PM analysis, with a worked example.
ACCA AAA September 2026: Why Your Due Diligence Procedures Score Zero (25 Marks)
AAA passed 39% in June 2026, the sitting's lowest. The examiner: candidates wrote audit procedures in the due diligence question. What scores instead.