ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA SBL 2026: Stop Forcing Lewin Into Every Change Question
Half of SBL candidates fail by answering around the question — not it. The MJ25 examiner's fix: answer the object of the requirement verb.
ACCA SBR 2026: The Deferred Tax Impairment Trap That Scores Zero
ACCA SBR deferred tax: stop asking 'is it deductible?'. Compare carrying amount to tax base to bank the impairment marks — with a worked example.
ACCA FM 2026: The Cost of Debt Mistake That Scores Zero in WACC
ACCA FM candidates score zero using the perpetuity formula on redeemable debt. Cost of debt needs an IRR, market values and a tax adjustment — here's how.
ACCA FR September 2026: The Associate Is Where You're Losing the Consolidation Marks
Nearly half fail FR. The examiner's most common consolidation error? Not the subsidiary — the associate. Equity account it right and bank the marks.
ACCA PM 2026: Relevant Costing — Why That Sunk Cost Is Killing Your Marks
ACCA PM relevant costing trips up candidates who include sunk costs and fixed overheads. Learn the future-incremental-cash test plus the material and labour rules.
ACCA AA 2026: The Going Concern Report Question You Keep Getting Wrong
ACCA AA candidates keep losing auditor's report marks on going concern — wrong opinion, wrong paragraph, or skipping it. The fix from the examiner.