ACCA Blog
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ACCA FM September 2026: The Early Settlement Discount Error That Wrecks a 10-Mark Question
SD25 FM examiner report: the early settlement discount goes on credit sales, not receivables. The receivables errors costing marks in Section C — and the fix.
ACCA AAA September 2026: Why "It’s a Self-Review Threat" Scores Almost Nothing
AAA passed 39% in June 2026, the lowest of the sitting. The SD25 examiner: naming an ethical threat is not the mark. How to score the ethics marks.
ACCA PM September 2026: Why "Revenue Fell 9.1%" Scores Zero in Section C (SD25 Examiner Report)
The SD25 PM examiner report shows Section C answers that restate calculations score nothing. Here's the figure + comparator + so-what fix for September.
ACCA SBL September 2026: Copy-Pasting the Exhibits Scores Zero — Here's What To Do Instead
SBL examiners award zero for copied exhibit text. Learn the comment-or-develop rule, see a wrong vs right stakeholder answer, and fix it before September.
ACCA AA September 2026: Auditor's Responses That Score the Full Mark (Not Half)
ACCA's AA examiner gives "increase professional scepticism" just ½ mark. How to write auditor's responses that score full marks in audit risk questions.
ACCA FR September 2026: The IFRS 16 Leases Case Most Candidates Failed (10 Marks)
SD25 FR examiner report: most candidates failed the IFRS 16 leases case. The deposit trap, the exemption rules nobody learned, and the fix.