ACCA Blog
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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.
ACCA SBL 2026: How to Write Presentation Slides With Notes — The Task Everyone Answers Worst
SBL passed 51% in June 2026. Slides need brief bullets; the notes must explain them, not repeat them. The SD25 examiner's fix, with a worked example.
ACCA APM September 2026: Why "Critically Compare" Isn't Two Lists (The 12-Mark Trap)
APM fell to 42% in June 2026. 'Critically compare' means one theme at a time, not two separate descriptions. Here's the structure that scores.