ACCA Blog
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ACCA FM September 2026: Current Price Terms vs Year 1 Price Terms — When Do You Inflate Year 1?
FM passed 48% in June 2026. "Current price terms" means inflate from year 1. "Year 1 price terms" means don't. The examiner's rule, with a worked example.
ACCA PM September 2026: Why Restating Your Calculations Scores Zero in the 15-Mark Analysis
PM passed 41% in June 2026, the lowest Applied Skills paper. Restating a ratio scores zero. The SD25 examiner's fix for PM analysis, with a worked example.
ACCA AAA September 2026: Why Your Due Diligence Procedures Score Zero (25 Marks)
AAA passed 39% in June 2026, the sitting's lowest. The examiner: candidates wrote audit procedures in the due diligence question. What scores instead.
ACCA FR September 2026: Why “Gearing Is Higher” Scores Zero in the 13-Mark Analysis
FR passed 52% in June 2026. Saying a ratio is 'better' or 'worse' scores nothing. The SD25 examiner's fix for FR interpretation, with a worked example.
ACCA AA September 2026: Why "Ensure That" Costs You Half the Marks on Control Deficiencies
ACCA AA control deficiency questions are worth 18 marks. The examiner says "ensure that" recommendations score half. Here's how to write them properly.
ACCA AFM September 2026: Interest Rate Futures — Why Your Number of Contracts Is Wrong
AFM passed 47% in June 2026. Interest rate futures: scale contracts by loan months ÷ 3, but keep the gain at 3/12. ACCA’s worked example, step by step.