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CBE guidance for F9

14 February 2017

A warning has gone out to CBE F9 ACCA sitters from the examiner.

The December Examiner’s Report highlights that having the use of a spreadsheet does not remove the need to show the build up to, for example, an internal rate of return (IRR) or to show the detail of a cost of equity calculation, nor does having the ability to type an answer remove the need to write professionally with good use of English.

In too many cases in December written answers were poorly structured with both grammatical and typographical errors.

The examiner also stressed that it is not sufficient to rely on the fact that formulae are provided in the question paper. You have to know the purpose for which the Fisher formula, purchasing power party, and interest rate parity, are used as well as how they are used. December responses in answers seem to show many candidates are still struggling with the application here.

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