Turning the ACCA ATX Examiners Advice into Marks
Examiners Reports
These are goldmines of information for any ACCA exam, but not exactly the briefest of documents!
So in this post, we've broken down the key elements of the most recent ACCA ATX Examiners Report for you, so you get exactly what you need, quickly :)
Advice on How To Maximise Model Answers
Copy The Style of an exemplar answer: Notice how they use headings, short sentences and specific layouts. Adopt these to structure your own answers.
Train your Eye for Clues or Trigger Words in the Questions: For every point you missed, ask yourself: Which word or phrase in the scenario should have alerted me?
Keep a running “trigger list” (for example., “non-resident director → consider UK residence, DTAs, source rules”; “gift of shares to adult child → IHT PET/CLT? CGT disposal?”).
Section A Blueprint: The Section A question in ATX (UK) is usually a long, scenario-based case worth around 40–50 marks.
You’ll usually see a communication from your manager (e.g. an email or memo) asking you to draft advice, prepare calculations, or write a briefing note for the client. That document isn't just scene-setting, it should be used as the blueprint to your response.
Mirror their communication style and tone. Reflect professionalism back to them and prioritise what the manager hints at as being the most important issue to the client.
Address The Requirement - Answer The Question!
Remember to allow, in general, 2 minutes per mark.
The Examiners Report states: “Marks are awarded only for satisfying the requirements set out in one of the documents — usually the communication from the manager.”
So, stick to what's being asked of you.
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Find the exhibits quickly They're usually on the left hand side of the screen in tabs. Use them as a task list to tick off.
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Match the Command Words of the requirement:
Calculate → show clear, labelled figures (add a brief note only if something is exempt/restricted).
Explain/Advise → concise written analysis supported by calculations where relevant. Calculations alone will not earn full credit. -
Exclude what's Excluded!: Sounds obvious, but if the question tells you not to cover X then don't waste time covering it! You'd be surprised how many students don't fully read the question.
Plan Your Time
A minute or two spent planning will save you time as you can refer back to your plan to keep on track: Jot bullet points: issues, reliefs, risks, and outline your answer structure.
Finish sections on time. An incomplete but well-answered part of a question can score more than a perfect opening followed by a rushed ending.
Show Your Workings
You'll gain method marks even if your calculation isn't 100% accurate.
Layout Is key: Use subtotals, labels (e.g. “Base cost,” “Indexation where applicable,” “Annual exempt amount,” “Restriction applied”).
Keep your workings visible in the Word area or spreadsheet Avoid doing everything on the calculator and only showing the final total or figure. Let the marker see how you got to that final figure and earn some method marks along the way.
As You Study
Keep this examiners advice fresh in your mind as you study and practise.
Compare your answers with the model answers provided on the aCOWtancy site.
Best of all, get expert feedback and exam tips when submitting your answers to our Ultra marking hub - it's been a game changer for students who've used it and passed first time.