Common Mistakes & Examiner Insights
The errors ACCA examiners name every sitting, for every paper โ drawn straight from the examiner's reports, not guesswork. Pick your paper below.
Confusing similar theories, testing formal study vs common sense, and the coaching/mentoring/counselling distinction.
ACCA ยท Applied KnowledgePer-unit vs total cost, NPV/IRR/payback, standard cost variances, and favourable vs adverse errors.
ACCA ยท Applied KnowledgeBank reconciliations, full vs proportional consolidation, cash flow movements, and adjusting events.
ACCA ยท Applied SkillsMix and yield variances, planning vs operational variances, throughput, and transfer pricing.
ACCA ยท Applied SkillsIntragroup unrealised profit, associates, amortised cost, and IFRS 16 lease exemptions.
ACCA ยท Applied SkillsPayments on account, BADR 14% under FA 2025, the personal allowance taper, and share identification rules.
ACCA ยท Applied SkillsVague procedures, tests of controls vs substantive procedures, and exact reporting terminology.
ACCA ยท Applied SkillsIRR interpolation sign errors, real vs nominal cash flows, sensitivity analysis, and WACC.
ACCA ยท Applied SkillsLeading cases, contract formation rules, and the new failure to prevent fraud offence.