ACCA Blog
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ACCA FR September 2026: Why "Gross Margin Has Increased" Scores Zero in the Interpretation Question
The FR examiner says stating a ratio moved earns nothing. Here's what scores in the 20-mark interpretation question, with a wrong vs right answer.
ACCA APM September 2026: The 25-Mark Data Analytics Question Is Now Guaranteed — Here's How to Answer It
From Sept 2026 one APM Section B question must come from Data Science & Technology. What changed, which models were cut, and a regression worked example.
ACCA SBR September 2026: IFRS 15 Contract Modifications — The Q3 Topic Almost Nobody Answered
SBR Q3 contract modifications: separate contract, prospective, or catch-up? The 3-way test, a worked example, and why the five-step model scores zero.
ACCA FM September 2026: Money Market Hedge vs Forward Contract — The Two Errors That Score Zero in Section B
FM examiner-flagged errors in money market hedge and forward contract questions: unprorated rates and wrong direction. Worked example with the correct fix.
ACCA AAA September 2026: One Audit Opinion, Not Three — The Aggregation Mistake in the Completion Question
AAA examiner: candidates gave a different opinion per misstatement in Q3. Aggregate, test pervasive, give one opinion. Wrong vs right answer inside.
ACCA PM September 2026: The Multi-Product CVP Mistakes the SD25 Examiner Flagged in Kaylene Co
Multi-product CVP in ACCA PM: SD25 examiner on the weighted C/S ratio, decimal places and the (c)(ii) trap that cost Kaylene Co candidates marks. Example.