ACCA Blog
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ACCA AA September 2026: Why "Assets Could Be Understated" Scores Zero on Audit Risk
SD25 AA examiner report: 'assets could be understated' earns no credit — name PPE. AA passed 47% in June 2026. The audit risk fix, with a worked example.
ACCA FR September 2026: The Convertible Loan Note Journal Most Candidates Get Wrong
MJ25 FR examiner report: candidates split convertible loan notes correctly, then botch the correcting journal and gearing. The fix, with a worked example.
ACCA APM September 2026: The ROCE Mistake Costing Candidates Easy Marks
APM candidates lose easy marks on ROCE — net assets instead of capital employed, year-end instead of opening. The Sep/Dec 2025 examiner report explains.
ACCA SBR September 2026: Question 3 Is the Worst-Answered Question in the Paper — Here's Why
SBR passed 47% in June 2026, the lowest since Dec 2022. The SD25 examiner: question 3 is the worst-answered in the paper. Why, and how to fix it.
ACCA FM September 2026: The Early Settlement Discount Error That Wrecks a 10-Mark Question
SD25 FM examiner report: the early settlement discount goes on credit sales, not receivables. The receivables errors costing marks in Section C — and the fix.
ACCA AAA September 2026: Why "It’s a Self-Review Threat" Scores Almost Nothing
AAA passed 39% in June 2026, the lowest of the sitting. The SD25 examiner: naming an ethical threat is not the mark. How to score the ethics marks.