ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA APM 2026: Evaluate the Report, Not the Business — The Mistake Costing You 14 Marks
APM candidates keep evaluating the business instead of the performance report — and lose 14 marks. The Sept/Dec 2025 examiner fix, with a worked example.
ACCA AFM 2026: The Beta Mistake That Wrecks Your Whole NPV
ACCA AFM candidates plug the proxy equity beta straight into CAPM. Ungear it, then regear to your project's gearing, or your NPV is wrong.
ACCA SBL 2026: Stop Forcing Lewin Into Every Change Question
Half of SBL candidates fail by answering around the question — not it. The MJ25 examiner's fix: answer the object of the requirement verb.
ACCA SBR 2026: The Deferred Tax Impairment Trap That Scores Zero
ACCA SBR deferred tax: stop asking 'is it deductible?'. Compare carrying amount to tax base to bank the impairment marks — with a worked example.
ACCA FM 2026: The Cost of Debt Mistake That Scores Zero in WACC
ACCA FM candidates score zero using the perpetuity formula on redeemable debt. Cost of debt needs an IRR, market values and a tax adjustment — here's how.
ACCA FR September 2026: The Associate Is Where You're Losing the Consolidation Marks
Nearly half fail FR. The examiner's most common consolidation error? Not the subsidiary — the associate. Equity account it right and bank the marks.