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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA FM 2026: Money Market Hedge — Do You Borrow Dollars or Euros?
ACCA FM money market hedge: receiving foreign currency? Borrow it, convert, deposit at home — and pro-rate the rates. Worked MJ24 examiner example.
ACCA PM September 2026: Planning vs Operational Variances — The 10 Discussion Marks You're Throwing Away
Planning vs operational variances decide 10 discussion marks in ACCA PM. How to split the variance, who's accountable, and what markers actually reward.
ACCA AAA 2026: The Materiality Marks You Throw Away Every Sitting
AAA fell to 39% in June 2026. The SD25 examiner on materiality: use the benchmark you were given, justify your threshold, then actually apply it.
ACCA FR 2026: The Consolidation Mistake That Fails Candidates (PUP Markup vs Margin)
The 20-mark FR group question is where passes are won. Here's the unrealised profit error costing candidates marks — and the markup vs margin fix.
ACCA AA 2026: How to Write Audit Procedures That Actually Score Marks
ACCA AA candidates rote-learn generic audit procedures and score half marks. Name the source document, state the standard, tailor to the scenario for full marks.
ACCA APM 2026: Evaluate the Report, Not the Business — The Mistake Costing You 14 Marks
APM candidates keep evaluating the business instead of the performance report — and lose 14 marks. The Sept/Dec 2025 examiner fix, with a worked example.