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ACCA EXAMS – DAY FOUR

07 September 2018

What did sitters think of the Financial Reporting and Strategic Business Reporting exams?

Financial Reporting (FM)
Overall not easy but OK, is how many sitters described this one.
Some PQs felt it might have helped to have a bit more information about what the examiner wants. Another ‘compliant’ was the fact that the ACCA exam spreadsheets don’t work like a normal Excel spreadsheet. “It would make our lives so much easier,” said one trainee.

Strategic Business Reporting (SBR)
Many PQs admitted they weren’t expecting a cashflow in Q4, and what a cashflow it was! There was also a lot of focus on current issues, such as integrated reporting, APM’s and the conceptual framework.
Based on the Open Tuition poll it looks like this paper was a bit of a disaster for many sitters – some 43.36%, in fact. Another 35.25% called it ‘hard”. Only the September Advanced Taxation had a worse poll rating.
That said, one PQ felt it was a nicer paper than P2. Students did complain about how much they had to write – “felt like my hand was going to fall off by the end…”

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