ACCA Blog

ACCA AAA examiners want depth on 2-3 significant risks, not a long shallow list. How to earn the professional marks on audit risk — with a worked example.

AA's audit risk question carries the most marks. The Sep/Dec 2025 examiner report shows how to score: name the balance, commit to over or understated.

ACCA APM's ~33% pass rate is a technique problem. Describing the balanced scorecard scores nothing — here's the scenario application that earns the marks.

ACCA SBL: when a requirement says 'mitigate', describing the problem scores zero. The Dec 2025 examiner's fix, with a worked example.

ACCA FR mid-year acquisition: time-apportion the subsidiary's income and expenses, but consolidate net assets in full. The mistake losing you marks — fixed.

ACCA FM inflation: use the money method when there's tax or cash flows inflate at different rates. Don't discount inflated flows at the real rate — the fix.