Exam technique

Common Mistakes & Examiner Insights

The errors ACCA examiners name every sitting, for every paper — drawn straight from the examiner's reports, not guesswork. Pick your paper below.

ACCA · Applied Knowledge
BT Common Mistakes

Confusing similar theories, testing formal study vs common sense, and the coaching/mentoring/counselling distinction.

6 points→
 ACCA · Applied Knowledge
MA Common Mistakes

Per-unit vs total cost, NPV/IRR/payback, standard cost variances, and favourable vs adverse errors.

8 points→
 ACCA · Applied Knowledge
FA Common Mistakes

Bank reconciliations, full vs proportional consolidation, cash flow movements, and adjusting events.

7 points→
 ACCA · Applied Skills
PM Common Mistakes

Mix and yield variances, planning vs operational variances, throughput, and transfer pricing.

8 points→
 ACCA · Applied Skills
FR Common Mistakes

Intragroup unrealised profit, associates, amortised cost, and IFRS 16 lease exemptions.

9 points→
 ACCA · Applied Skills
TX Common Mistakes

Payments on account, BADR 14% under FA 2025, the personal allowance taper, and share identification rules.

10 points→
 ACCA · Applied Skills
AA Common Mistakes

Vague procedures, tests of controls vs substantive procedures, and exact reporting terminology.

13 points→
 ACCA · Applied Skills
FM Common Mistakes

IRR interpolation sign errors, real vs nominal cash flows, sensitivity analysis, and WACC.

9 points→
 ACCA · Applied Skills
LW Common Mistakes

Leading cases, contract formation rules, and the new failure to prevent fraud offence.

7 points→