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Study Zone

ACCA to phase in new CBE exams

ACCA students should now have discovered the ‘approved’ learning partners for the first phase of the introduction of CBE exams for papers F5 to F9, due to begin this September.

Get on a course!

ACCA says optional pass rates will improve only when students sign up to a proper course.

Style + effort = substance

How do you exploit your learning style to your best advantage? James Taylor explains all

Exam results dates: straight from the horse's mouth

Alan Hatfield wrote to PQ about exam results dates. Here's what he said…

ACCA exams: 15 minutes added via RAPT changes

The ACCA is removing the exam restrictions relating to the 15 minutes’ reading and planning time.

How to get those four easy marks

So where are the ACCA professional marks awarded?

CIMA assessment: a step too far?

Educators must empower students to think flexibly and take control of their exam journey, says Mark Foley

ACCA signs deal with British Council

The ACCA has unveiled the new partner to provide its global exam centre network for the introduction of the ACCA’s CBE and paper-based exams – the British Council. The agreement means the British Council will provide a secure network in the UK and in over 100 countries where the Council operates.

How to pass P2

A short revision course will not guarantee you success in the ACCA P2 papers, says the examiner in the latest Examiner’s report.

‘Fab Four’ exam sittings

ACCA has moved from two to four exam sittings this year. Rebecca Evans outlines what this means for you

CBE exams are coming

It’s full steam ahead for the introduction of CBE exams this September, says ACCA Director of Qualifications Catherine Edwards.

We want a fixed exam date please!

The time has come for the ACCA to have an official day for exam results, say both students and tutors.

A quick look at... rollover relief

Rollover relief is an important relief available to both companies and sole traders, but there are some twists to watch out for.

ACCA F4 paper: Dismissal – rules and remedies

Nicola Floater explains what you need to know about employment law to get a pass in F4

ACCA PER changes: less is more

The ACCA is introducing a new PER policy in 2016, and it is promising a new, more user-friendly recording tool as part of the update.

Time for an ACCA student council

Do ACCA PQs need a student council to represent the views of all students?

ACCA P2: taming the beast

Clare Finch explains how you can pass the P2 Corporate Reporting paper

What ACCA examiners want

So how do you impress the people that matter – the examiners? Here’s what they thought of your September efforts – straight from the horse’s mouth


LSBF's top team give their tips for the up and coming exams...


Here are First Intuition's tips for the December sitting


Here are what BPP's top tutors think might 'appear' this winter

PQs vent frustrations as ACCA scraps exam Q&As

What has happened to the ACCA exam questions and answers?

F9 sitters demand drastic changes to ‘lottery’ paper

The call has come from F9 sitters for the ACCA to seriously look at what they expect student to do in three hours.

F9: There is no substitute for syllabus knowledge

If you can understand the F9 exam format – and the examiner’s philosophy – then you are well on the way to passing this paper, says top tutor Matt Holden

F7: no room for error

Changes to the Financial Reporting paper have made it a tougher one to pass. Clare Finch explains all

ACCA examiners’ reports for June

Here is our take on the ACCA examiner’s reports for June. You really have to read what the examiner thought if you want to get ahead and get qualified!

Crimes and punishments

How do the accountancy bodies dish out punishment for students who misbehave? Here PQ pulls out some cases for comparison. Please note that some of these cases may be subject to appeal

P5 students don’t listen to me, claims examiner

The P5 examining team are a worried bunch. For eight sittings the quality of answers have not improved, and at the June sitting the pass rate was just 28%.

A question of support

ACCA wants its students to achieve their goal of ACCA membership and is focused on enhancing the support available, explains Ros Leah

Eat your way to resilience

To be a success in life – and, of course, in accountancy exams – you need to develop resilience. CABA’s Nicki Cresswell explains how you can do this

IFRS 13: a sense of fair play

Tom Clendon explains the international standard regarding Fair Value Measurement by setting you a question

Consolidating your P&L knowledge

Jenny Winstanley explains the consolidated statement of profit and loss

Building on the right foundations: F5, F8 & F9

Here is our take on the ACCA examiners’ reports for June. You really must read what the examiners had to say

ACCA pass rates tumble in June

Just 28% of ACCA students sitting the June P5 exam managed to scrape a pass, according to the latest pass rates released by ACCA. Many who failed will be pleased they get another chance to pass at the new September sitting!

FRC updates mean ‘landmark changes’ for smaller UK firms

The Financial Reporting Council (FRC) has issued a suite of changes it is hoping will simplify accounting standards for micro-entities and small businesses in the UK.

ACCA exemption policy ‘needs to get better’

The FRC has put the ACCA’s exemption processes on ‘high priority’ for 2015.

Islamic finance deserves wider syllabus coverage

Mezbah Uddin Ahmed argues that ACCA should include more on Islamic finance within the qualification

Management information: a capital idea

How much working capital should a company have? Jan Weston has the answer

Opening year rules: get your dates right

Liz Hulls explains the opening year rules that continue to cause so much trouble for part qualifieds

F5 - BPP's September exam tips

Here are BPP's September 2015 F5 exam tips

F6 - BPP's September exam tips

Here are BPP's tips for passing the F6 exam this September

F7 - BPP's September exam tips

BPP's top team take a look at the September F7 exam. What do you need to do?

F8 - BPP's September exam tips

The clock is ticking - what should you know about F8 for September. Here are what the experts of BPP say...

F9 - BPP's September exam tips

Need some reassurance? Here's what F9 this September will be all about...

P1 - BPP's September exam tips

The first-ever September P1 exam will soon be upon you...

P2 - BPP's September exam tips

What can you expect at the September sitting? BPP's top team runs you through it all.

P3 - BPP's September exam tips

September is nearly here - what do BPP tutors think you must know?

P4 - BPP's September exam tips

What can you expect in September when it comes to P4? We give you the steer

P5 - BPP's September exam tips

Here you P% sitters - BPP's advice for the September sitting

P6 - BPP's September exam tips

BPP's top tips for the up and coming test

P7 - BPP's September exam tips

P7 tips just for you...

No more published MCQs for F papers

That’s it folks – ACCA students sitting the F papers will no longer be able to see section A of the exam they have just sat!

Bringing the brand to life

PQ spoke to ACCA’s director of strategy and brands, David Grint

IFRS: Don’t let bad debts get you down

Martin Jones explains the whys and wherefores of the new IFRS 9

Ethics = trust

Alan Hatfield explains why the ACCA puts a premium on taking an ethical approach – and argues all organisations should do likewise

IASB completes review of IFRS for smaller UK firms

The International Accounting Standards Board (IASB) has issued limited amendments to the IFRS for SMEs following a comprehensive review. The Standard, which was specifically developed for small and medium-sized entities, has seen remarkable uptake, with millions of companies using it worldwide. The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was developed in response to international demand for the IASB to develop global standards for SMEs.

IASB breaks ground with mission statement

The International Accounting Standard’s Board has unveiled a new mission statement.

IFRSs and revenue recognition: a new five-step approach

Martin Jones tells you all you need to know about IFRS 15

F6, F8 and P4: some sound advice

PQ magazine attended both days of the ACCA Global learning providers’ conference in London, bringing you the examiners’ thoughts

A quick look at…Henry Mintzberg’s emergent strategies

Successful organisations design and choose strategies to maximise their profits, providing continuous and lucrative growth in a competitive market.

LSBF's June 2015 Exam Feedback

LSBF's top team give their paper-by-paper rundown for June 2015 exam

First Intuition June 2015 Exam Feedback

First Intuition give their views on the summer's exams

Kaplan's June 2015 Exam Feedback

Here's a summary of what Kaplan's team thought of the June exams

Becker's June 2015 Exam Feedback

Becker Professional Education provide us with their feedback of the June sitting


BPP's experts run the rule over the June F5 sitting


BPP tutors give their insight into the JUne test


BPP provides feedback on the June F7 exam


BPP's top tutors give their indepth view of the F8 test


What did tutors at BPP think of this one?


How did your experience compare to that of a BPP expert?


BPP lecturers delve into the P2 paper


What was this summer's test really like. BPP experts explain...


BPP's experts examine the P4 optional paper set in June


What was the June test really like? We get the expert view from BPP


BPP tutors explain the 'ins' and 'outs' of this June's paper


BPP tutors give the P7 exam the once over

ACCA JUNE 2015 EXAM TIPS - First Intuition

Here are what the experts at First Intuition think is going to come up this June. The tips come with the usual warning!


Here are the key examinable areas for the June sittings, courtesy of LSBF

International standards: IFRS 3

Phil Dunn explains IFRS 3, which deals with business combinations

Risk analysis: it’s more than just the numbers

Matt Holden tackles the thorny topics of risk analysis/management and warns: don’t ignore the written stuff

A quick look at... the cost of equity

Equity is the name given in finance to the capital an owner puts into a business. Intuitively, we can appreciate that this form of capital has a cost. However, it is not at all clear how this cost should be calculated.

ACCA interview: Alan Hatfield

Alan Hatfield was unveiled as the new executive director in charge of students’ lives at the recent ACCA Global learning providers’ conference. We decided we needed a chat!

ACCA learning conference: F5. P3, P5, F2 & P7

Section A now has 20 MCQs worth two marks each. Section B has three questions worth 10 marks each and two questions worth 15 marks each.

September 2015: to sit or not to sit?

Paul Merison explains how the move to four exam sittings a year could affect ACCA students


Here are BPP's exam tips for F5 to F9


Here are BPP's tips for P1 through to P7 for June 2015

The P6 paper: technique is crucial

Helen Forster offers expert advice on passing P6 – a tough nut to crack

A quick look at... VAT registration

Ask yourself the following questions: How confident are you? Are you sure about the treatment of supplies, standard, exempt and zero-rated? Do not fall into the trap of thinking that a business making wholly exempt supplies can voluntarily register – it can’t. A business making a mixture of supplies can register, but may be partially exempt, which affects the recovery of input tax.

Essential economics, part 2

In part two of his guide to essential economics, OU lecturer Jonathan Winship looks at economic profit and accounting profit. Part one on accounting cost and economic cost was in February’s issue of PQ magazine

Exam skills: improve your answer booklet

Currently, most accountancy exams – apart from computer-based ones – have to be answered in booklets which are then scanned and marked by humans on a computer. Examiners and markers alike constantly criticise the layout and quality of students’ scripts.

F7: what do ACCA examiners want?

PQ magazine recently attended both days of the ACCA Global learning providers’ conference in London, giving you a unique insight into what you need to do to get a pass straight from the horse’s mouth – the examiner's

F1: what do ACCA examiners want?

PQ magazine recently attended both days of the ACCA Global learning providers’ conference in London, giving you a unique insight into what you need to do to get a pass straight from the horse’s mouth – the examiner's

P2: What do ACCA examiners want?

PQ magazine recently attended both days of the ACCA Global learning providers’ conference in London, giving you a unique insight into what you need to do to get a pass straight from the horse’s mouth – the examiner's

P1: What do ACCA examiners want?

PQ magazine recently attended both days of the ACCA Global learning providers’ conference in London, giving you a unique insight into what you need to do to get a pass straight from the horse’s mouth – the examiner's

ACCA PQs facing seven-year rule

P paper sitters could fall foul of new clawback rules

Financial reporting: clear and concise

A new FRC initiative aims to ensure that annual reports provide relevant information for investors

Study tips: give it a rest!

Are you overloading the one thing that can ensure a pass in those exams – your brain?

IFRS: recycling equals double counting

Martin Jones tackles the concept of recycling and corporate reporting

F6: it needn’t be taxing…

Danielle Evans explains the ins and outs of the new-look F6 paper

F7: in with the new…

The Financial Reporting paper now has multiple choice at its heart, so here Tom Clendon puts you to the test

The return of F4

In the second part of her article on F4 (ENG), Debbie Crossman’s test focuses on the issues arising in section B

Essential economics: back to basics

OU lecturer Jonathan Winship has written a guide to essential economics for PQs

How to read the financial press

Matt Holden explains why it’s important that you keep up-to-date with the business press – and that includes PQ magazine!

Are you ready for F4?

Confident about F4 (ENG)? Take Debbie Crossman’s test and find out where your gaps are for the Corporate and Business Law paper. The answers are at the bottom of this article

P1: the gateway to success

Gary Leyshon discusses the ins and outs of the Governance, Risk and Ethics paper as PQ tackles the ‘Ps’

Corporate governance: raising the bar

The FRC has issued an updated version of the UK Corporate Governance Code, which raises the bar for risk management

PESTEL control

Stating the obvious will help you score the necessary marks, says Matt Holden

Using the media: Tesco's troubles

The accounting scandal at Tesco made headlines, and Paul Merison explains why you must follow this story

Take control of your future

Every accountancy student needs to have their own personal study plan that maps out the time it will take them to qualify, say leading tutors.

F4: Be a legal eagle

Sue Tuffnell explains the changes PQs will face in the all-new F4 Corporate and Business Law paper

Helping PQs to succeed

Alan Hatfield, ACCA Director – Learning, wants to help students pass. Here’s what he is planning to help them turn a fail into a pass

Equity accounting is here to stay

Martin Jones argues against ‘boring’ equity accounting

Understanding balance performance measures

Matt Holden explains how you can balance performance measures

Kaplan's ACCA exam tips for December 2014

What do the experts at Kaplan Financial think is going to come up in this winter's diet

BPP ACCA exam tips

Here are your key examinable areas from BPP tutors for December 2014

LSBF's exam tips for December

What is coming up in the December exam is anyone's guess! We asked LSBF's award winning lecturers to second-guess for us anyway

First Intuition's ACCA exam tips

December is fast approaching. What do the team at First Intuition think is coming up?

Becker's December Exam Tips

We summarise Becker's exam tips - they have more great stuff in their site

MMU's exam tips for the December 2014 sitting

Manchester Met Uni provides students with its exam tips for the December sitting

Access ACCA: changes ahead

The ACCA recently held a virtual conference to highlight the latest developments in its qualification. So what did we learn?

ACCA exam feedback: the June diet

How fair were the June exams? We asked the experts for their opinions

ACCA exams: P5 the problem paper, yet again

P5 was the paper picked out by students as being the least pleasant, writes LCA’s Tony Mock

ACCA F7 paper: why standards are so important

Adam Deller explains the marking changes to the Financial Reporting paper – one of the toughest of the lot

Are you ready for F7?

Take Danusia Wysocki’s test and find out where your knowledge gaps are for the Financial Reporting paper

ACCA F9 paper: management issues

Zoe Robinson outlines changes to the Financial Management exam

Working capital: a split decision

Taking a two-pronged approach to working capital questions will really pay dividends, says Peter Woolley

Your new-look F4

An insight into how the examiner sees the changes to the F4 paper

How does the ACCA improve optional pass rates?

Something has gone wrong with the optional papers and the ACCA is looking to provide additional learning support. In the meantime, here’s what the experts suggest you do to help yourself with the dreaded ‘P’ papers

ACCA P7 paper: now do your reading

It might be a cliché, but when it comes to P7 practice really does make perfect, says Paula McGrath

IFRS: reforming number nine

The IASB completes the reform of financial instruments accounting with the release of a new-look IFRS 9, which replaces IAS 39

Financial Reporting Council at a glance

What is the Financial Reporting Council all about? We let them explain…

Breaking bad: could the MLRs snare Walter White?

The AIA’s Tim Pinkney explains the intricacies of the money laundering regulations and how they affect you

The moral maze

Gareth Owen explains how the ACCA aims to put ethics at the heart of the qualification

ACCA changes coming

The ACCA has begun to implement some of the changes outlined at recent conferences and during consultations with tutors and PQs.

ACCA P4: Figure it out

Kaplan’s Andrew Howarth tackles the technically tough P4 paper

ACCA P3: Model answers

Kaplan’s Paul Anderson explains how the P3 paper is a test of exam technique as well as knowledge

ACCA F3: Calculators at the ready!

Kaplan’s Tony Sweetman explains the ins and outs of the F3 syllabus – so get your calculator out

June 2014 exam feedback - BPP

What did the tutors at BPP think of the summer diet?

What were they like?

Kaplan Financial looks at the June papers and provides its feedback


How fair were the June exams? We asked the experts at Becker


LSBF provides its feedback for the June diet warts and all

F9 - Rationing continues

Sunil Bhandari provides expert commentary on the June F9 sitting

P4 June - Return of the King

Top tutor Sunil Bhandari takes an in-depth look at 4

P5 - the problem paper?

LCA's Tony Mock provides his take on the P5 June paper

F5 - can a paper be too easy?

ACCA F5 sitters beware. Don't say how easy it was, warns LCA's Tony Mock

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