ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA AAA September 2026: One Audit Opinion, Not Three — The Aggregation Mistake in the Completion Question
AAA examiner: candidates gave a different opinion per misstatement in Q3. Aggregate, test pervasive, give one opinion. Wrong vs right answer inside.
ACCA PM September 2026: The Multi-Product CVP Mistakes the SD25 Examiner Flagged in Kaylene Co
Multi-product CVP in ACCA PM: SD25 examiner on the weighted C/S ratio, decimal places and the (c)(ii) trap that cost Kaylene Co candidates marks. Example.
ACCA SBL September 2026: The Mendelow Mistake That Made Task 2(b) the Worst-Answered in the Exam
SD25 SBL examiner: Task 2(b) Mendelow was the worst-answered in the exam. Unjustified power and interest scores zero. The 3-marks-per-group fix inside.
ACCA AFM September 2026: The 40.4 Contracts Mistake That Costs Marks in Every Currency Futures Hedge
AFM examiner: you cannot sell 40.4 futures contracts. Round to whole contracts, state buy/sell and month, get unexpired basis right. Worked example inside.
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.