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Timely releases - ACCA to review policy

01 March 2017

ACCA has said that it will look at reinstating a clear policy of releasing information around exam times, says director of qualifications, Catherine Edwards in an exclusive interview with PQ magazine.

In the old days, when the ACCA had two sittings a year the policy was for no ‘announcements’ a month before or after the exams.

The ACCA is now considering an information embargo of two weeks before and after each sitting.

She acknowledged that the releasing of an IFRS 13 article by the P2 exam team a few days before the December sitting may have unduly worried some students.
However, she emphasised that the IFRS 13 piece was released because students performed so badly in the 25-mark question set in March 2016. Edwards stressed it was also very basic and aimed primarily at students sitting P2 in 2017.
Fair values is, however, an important topic and has appeared in all but two of the nine sittings of P2, so it being there in the December exam, be it only worth eight marks, should have been no surprise.

Edwards also stressed the value of the bank of articles available online to PQs. She explained these are regularly reviewed so all are completely relevant to the next sitting.

There are certain triggers that lead to an article release. It could be a new area, or have been done badly in an exam, or there may be a change of focus.

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