ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA AAA Audit Opinions 2026: Qualified vs Adverse — The Mistake Losing You Easy Marks
ACCA AAA candidates pick adverse when a misstatement is material but not pervasive. It should be qualified. The examiner's rule, with a worked example.
ACCA AA Audit Risk 2026: The 'Fact vs Risk' Mistake Costing You Easy Marks
ACCA AA audit risk: stating a scenario fact isn't identifying a risk. Name the account, the assertion, over or understated — the examiner's fix.
ACCA FR Deferred Tax Explained: The IAS 12 Mistakes Losing You Marks (2026)
ACCA FR deferred tax made simple. Only the movement hits profit, revaluation tax goes to OCI — fix the IAS 12 mistakes costing you marks in 2026.
How to Pass ACCA APM in 2026: Stop Writing Theory, Start Scoring Marks
ACCA APM has a 40% pass rate because candidates write theory, not application. Here's what the examiner rewards — with a worked wrong vs right answer.
ACCA FM NPV: The Cash Flow Mistakes Losing You 10+ Marks (2026)
ACCA FM students lose NPV marks by discounting profit, not cash. Add back depreciation, strip sunk costs — the examiner's fix plus a worked example.
ACCA SBL Time Management 2026: Why You Run Out of Time (And How to Fix It)
Running out of time fails more SBL candidates than weak knowledge. The exam maths, MJ25 examiner findings, and a 3-step time plan to bank the marks.