ACCA APM Examiners Debrief December 2025 Exam

The ACCA APM September/December 2025 Examiner’s Report emphasises the familiar pattern that strong technical knowledge alone is not enough. 
Successful candidates applied, evaluated, and stayed laser-focused on the requirement.

What The Examiners Applauded

The high-scoring candidates:

• Used a clear structure in line with the requirement

• Evaluated performance systems and measures and not performance outcomes

• Linked benefits (eg automation, Kaizen) directly to profit and value creation.

• Showed strong professional skills in judgement, scepticism and commercial awareness.

The Biggest Reason Students Failed To Pass

The most common issues were:

1. Not answering the question that was set

2. Weak basic calculations such as ROCE and DPS

3. Recommending actions, when being asked to evaluate

4. Ignoring the question instructions (for example, 'do not suggest new measures')

5. Generalisation - explaining concepts without linking them directly to the scenario.

Key Topics Flagged For Revision

These are the areas many students need to focus on or revisit for resits:

1. Your PM Knowledge - make sure it's solid.

2. Kaizen Costing and Quality Circles

3. The financial implications of automation

4. Cloud Computing (including SaaS and cost impacts)

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