ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA AAA December 2026: Group Audits Under ISA 600 (Revised) — The Marks Students Keep Handing Back
ISA 600 (Revised) is a Section A favourite in AAA. Here is exactly what the group auditor must do, and the three answers that score zero marks.
ACCA SBL December 2026: The 2-Mark Point You're Only Getting 1 Mark For
SBL gives up to 2 marks per point — but only if you develop it. Here's exactly what a developed point looks like, straight from the examiner's report.
ACCA PM December 2026: Planning vs Operational Variances — Where the 10 Discussion Marks Go Missing
Most ACCA PM candidates nail the planning and operational variance calculations, then lose the 10 discussion marks. Here's what the examiner wants.
ACCA FR December 2026: Why the CBE Calculator Is Costing You Marks (Own-Figure Rule Explained)
ACCA FR examiners award own-figure marks only when workings are visible. Use the CBE spreadsheet, not the calculator — here's how to show workings.
ACCA AFM December 2026: The Black-Scholes Real Options Error That Doubles Your Answer
AFM real options: most candidates feed the wrong Pa into Black-Scholes and overstate project value by millions. Here is the fix, with a worked example.
ACCA AA December 2026: Why Your Control Recommendation Only Scores Half a Mark (SD25 Examiner Report)
AA control deficiency questions: the examiner says "ensure that…" scores nothing. The 4-step structure for all 18 marks, with wrong vs right answers.