ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA PM September 2026: Why "Revenue Fell 9.1%" Scores Zero in Section C (SD25 Examiner Report)
The SD25 PM examiner report shows Section C answers that restate calculations score nothing. Here's the figure + comparator + so-what fix for September.
ACCA SBL September 2026: Copy-Pasting the Exhibits Scores Zero — Here's What To Do Instead
SBL examiners award zero for copied exhibit text. Learn the comment-or-develop rule, see a wrong vs right stakeholder answer, and fix it before September.
ACCA AA September 2026: Auditor's Responses That Score the Full Mark (Not Half)
ACCA's AA examiner gives "increase professional scepticism" just ½ mark. How to write auditor's responses that score full marks in audit risk questions.
ACCA FR September 2026: The IFRS 16 Leases Case Most Candidates Failed (10 Marks)
SD25 FR examiner report: most candidates failed the IFRS 16 leases case. The deposit trap, the exemption rules nobody learned, and the fix.
ACCA AFM September 2026: APV — The Discount Rate Error That Keeps Costing Candidates Marks
APV in ACCA AFM: discount side effects at the risk-free rate, not ungeared Ke. The examiner-reported errors and the issue-cost gross-up trick explained.
ACCA APM September 2026: Evaluate the Report, Not the Performance (The 14-Mark Trap)
APM candidates keep evaluating the company instead of the report. The SD25 examiner flagged it again - here's how to win the 14 marks in Q1.