ACCA Blog
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ACCA AAA December 2026: Why Generic Audit Procedures Score Zero
ACCA AAA pass rate was 42% in March 2026. Generic audit procedures earn almost nothing. Here is the four-part structure that markers actually reward.
ACCA SBL December 2026: The One Word That Cost Marks in Task 3(b)
SBL Task 3(b) lost marks on one word: 'responsible'. See what the examiner flagged and how to read requirements so you don't repeat it.
ACCA PM December 2026: Transfer Pricing Never Changes Group Profit (Examiners Keep Marking It Wrong)
ACCA PM transfer pricing: a price change shifts profit between divisions, never group profit. The examiner-report mistake and the minimum price formula.
ACCA FR December 2026: Why Your Cash Flow Statement Figures Are Wrong (PPE and Tax Paid)
ACCA FR cash flow: purchases of PPE and tax paid are not simply the P&L or SOFP movement. See the wrong vs right workings and fix it before December 2026.
ACCA AFM December 2026: The Interest Rate Swap Saving Is Not What You Think
AFM swap questions: the saving is the gap between the two gaps, not the fixed rate difference. Worked example, common errors and 3 exam actions.
ACCA AA December 2026: Why "Check" and "Review" Score Zero in Audit Procedures
ACCA AA audit procedures questions reward specific actions, not vague verbs. See the wrong vs right answer for inventory, and how to earn every mark.