ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA AFM Acquisitions: Why Students Get the Percentage Gain Wrong (2026)
AFM acquisitions questions test valuation, not theory. The 5 mistakes from Sep/Dec 2025 examiner report that cost students marks in Halstock Co.
ACCA SBR Question 3: The Lowest-Scoring Question on the Paper (June 2026)
SBR Q3 is the lowest-scoring question on the paper. The examiner says candidates restate standards instead of applying them — fix it for June 2026.
ACCA AA Audit Risk: 4 Mistakes Costing You Marks in June 2026
AA examiners flag the same mistakes every sitting. Candidates copy scenario facts instead of identifying real risks. Fix these 4 errors before June 2026.
ACCA FM NPV: Why You're Losing Marks on the Profit-to-Cash-Flow Adjustment
The FM examiner flagged this mistake in both 2025 sittings. Learn exactly how to convert profit figures to cash flows for NPV — with a worked example from the real exam.
ACCA FR IFRS 16 Leases: The Section B Traps Most Candidates Fall Into (June 2026)
FR Sept/Dec 2025 showed most candidates fail IFRS 16 Section B. Here are the 3 specific traps costing marks — and how to fix them for June 2026.
ACCA PM Relevant Costing: 4 Mistakes Losing You Easy Section C Marks (June 2026)
ACCA PM relevant costing is a Section C banker, but 4 mistakes keep costing marks: sunk costs, materials, opportunity cost and overheads. June 2026.