ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA FR 2026: The Consolidation Mistake That Fails Candidates (PUP Markup vs Margin)
The 20-mark FR group question is where passes are won. Here's the unrealised profit error costing candidates marks — and the markup vs margin fix.
ACCA AA 2026: How to Write Audit Procedures That Actually Score Marks
ACCA AA candidates rote-learn generic audit procedures and score half marks. Name the source document, state the standard, tailor to the scenario for full marks.
ACCA APM 2026: Evaluate the Report, Not the Business — The Mistake Costing You 14 Marks
APM candidates keep evaluating the business instead of the performance report — and lose 14 marks. The Sept/Dec 2025 examiner fix, with a worked example.
ACCA AFM 2026: The Beta Mistake That Wrecks Your Whole NPV
ACCA AFM candidates plug the proxy equity beta straight into CAPM. Ungear it, then regear to your project's gearing, or your NPV is wrong.
ACCA SBL 2026: Stop Forcing Lewin Into Every Change Question
Half of SBL candidates fail by answering around the question — not it. The MJ25 examiner's fix: answer the object of the requirement verb.
ACCA SBR 2026: The Deferred Tax Impairment Trap That Scores Zero
ACCA SBR deferred tax: stop asking 'is it deductible?'. Compare carrying amount to tax base to bank the impairment marks — with a worked example.