ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA FR IFRS 16 Leases: The Section B Traps Most Candidates Fall Into (June 2026)
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)
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)
FM examiners say most students failed the working capital funding strategy question. Here are the 3 mistakes costing candidates marks in June 2026.
ACCA AAA Audit Procedures: Why Most Candidates Score Zero (June 2026)
The Dec 2025 AAA examiner report reveals why most audit procedure answers earn zero marks — and what strong answers look like. Fix this before June 2026.
ACCA SBR IAS 36 Impairment: 4 Mistakes the Examiner Keeps Flagging (June 2026)
ACCA SBR March 2026 pass rate: 50%. IAS 36 impairment keeps tripping candidates up. Here are the 4 examiner-flagged errors to fix before June 2026.
ACCA AA June 2026: Why Candidates Lose Marks on Procedures Questions (SD 2025 Examiner Report)
AA candidates fail not from knowledge gaps but technique. The SD 2025 examiner report reveals the same errors sitting after sitting — and how to fix them.