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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
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.
ACCA AA 2026: How to Answer an Audit Risk Question (Sep/Dec 2025 Examiner Report)
AA's audit risk question carries the most marks. The Sep/Dec 2025 examiner report shows how to score: name the balance, commit to over or understated.
ACCA APM 2026: Why 'Describing the Model' Fails (and What Scores Instead)
ACCA APM's ~33% pass rate is a technique problem. Describing the balanced scorecard scores nothing — here's the scenario application that earns the marks.
ACCA SBL 2026: Answer the Verb — Why Describing the Problem Scores Nothing (Dec 2025 Examiner Report)
ACCA SBL: when a requirement says 'mitigate', describing the problem scores zero. The Dec 2025 examiner's fix, with a worked example.