A curated practice resource
for serious exam candidates.

ACCA Is Changing: Fewer Papers, One Options Exam, and a Data Science Professional Exam — What the 2027 Redesign Means If You Are Studying Now

ACCA announced a full qualification redesign in June 2025, taking effect from September 2027. The paper count drops, only one options exam is required, and a brand new Data Science Professional paper is added. Here is what it means for current candidates.

IFRS 18 Has Replaced IAS 1 in ACCA FR and SBR — What Changed and What You Must Now Know

IFRS 18 Presentation and Disclosure in Financial Statements became examinable in ACCA FR and SBR from September 2025. IAS 1 is no longer in scope. Here is exactly what changed and what candidates need to know.

ACCA BT Cheat Sheet: Governance, Ethics, and Organisational Frameworks

Key models, frameworks, and ethical principles for the ACCA Business Technology paper — stakeholder theory, corporate governance, and organisational behaviour.

ACCA MA Cheat Sheet: Costing, Budgeting and Variance Formulas

Key formulas and decision rules for the Management Accounting paper — absorption vs marginal costing, break-even analysis, and standard cost variances.

ACCA FA Cheat Sheet: Double Entry, Financial Statements and Key Adjustments

The core double-entry rules, financial statement structures, and adjustments most commonly tested in the ACCA Financial Accounting paper.

ACCA LW Cheat Sheet: Company Law, Contract, and Directors' Duties

Core legal rules for the ACCA Corporate and Business Law paper — company formation, directors' duties under CA 2006, shareholder rights, employment, and insolvency.

ACCA PM Cheat Sheet: Variance Analysis, Transfer Pricing and Decision-Making

Every formula and decision rule for ACCA Performance Management — mix/yield variances, limiting factor analysis, transfer pricing bounds, and throughput accounting.

ACCA TX Cheat Sheet: Income Tax, NIC, Corporation Tax and CGT

Key UK tax rates, thresholds, and computation frameworks for the ACCA Taxation paper — employment income, trading income, corporation tax, and capital gains.

ACCA AA Cheat Sheet: Audit Risk, Evidence and Reporting

ISA-based frameworks for the ACCA Audit and Assurance paper — audit risk model, materiality, assertions, evidence procedures, and audit report modifications.

ACCA AFM Cheat Sheet: Advanced Techniques and Decision Frameworks

Key formulas, option pricing models, and decision frameworks for the ACCA Advanced Financial Management paper — with the examiner failure patterns that cost candidates marks at 44% pass rate.

ACCA FR Cheat Sheet: Key IFRS Standards and Adjustments (Updated for IFRS 18)

A structured reference covering every major IFRS standard tested in ACCA FR — updated for IFRS 18 (the new income statement standard that replaced IAS 1 from September 2025).

ACCA SBL Cheat Sheet: Strategy Frameworks, Risk and Governance

The strategic models, risk frameworks, and governance structures most frequently tested in ACCA Strategic Business Leadership — an integrated case-study exam.

ACCA SBR Cheat Sheet: IFRS 18, Consolidation and Sustainability Reporting

Key IFRS standards for ACCA Strategic Business Reporting — IFRS 18 income statement, IFRS 9 financial instruments, IFRS 15/16 revenue and leases, and IFRS S1/S2 sustainability.

ACCA APM Cheat Sheet: EVA, Performance Frameworks and Reward Systems

Key formulas and frameworks for ACCA Advanced Performance Management — EVA calculation, Building Block model, Balanced Scorecard, and performance hierarchy design.

ACCA ATX Cheat Sheet: Corporation Tax Groups, IHT and Advanced CGT

Advanced UK tax rules for ACCA ATX — group relief, consortium claims, IHT periodic charges, BADR, and double tax relief for multinational structures.

ACCA AAA Cheat Sheet: Quality Management, Ethics and Advanced Audit Reporting

Key ISA and ISQM frameworks for ACCA Advanced Audit and Assurance — ISQM 1 quality management, ethical threats, group audits, going concern, and modified audit opinions.

FM Walkthrough: NPV with Tax and Inflation — Step by Step

A fully worked ACCA FM investment appraisal question incorporating tax-allowable depreciation, specific inflation rates on revenues and costs, and working capital recovery — the most common source of dropped marks in Section C.

FR Walkthrough: Group Statement of Financial Position — Goodwill and NCI

A step-by-step worked example of an ACCA FR consolidation question: goodwill under IFRS 3, non-controlling interest at fair value, post-acquisition retained earnings, and inter-company eliminations.

PM Walkthrough: Mix and Yield Variance Analysis — Step by Step

A fully worked ACCA PM variance analysis question covering material mix and yield variances, with a complete operating statement reconciliation from budgeted to actual profit.

AA Walkthrough: Planning Materiality and Significant Audit Risks

A structured worked example of an ACCA AA audit planning question — calculating planning materiality, identifying significant risks from financial data, and proposing audit responses.

TX Walkthrough: Employment Income, Benefits in Kind and Income Tax

A fully worked ACCA TX personal tax question — computing employment income with benefits in kind, applying tax bands with pension extension, and calculating the final income tax liability.

APM Walkthrough: Divisional Performance — ROI, RI and EVA Compared

A worked ACCA APM question calculating ROI, residual income and EVA for a division, evaluating a proposed investment under each measure, and advising which metric best promotes goal congruence.