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Study Zone


Timely releases from the ACCA

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.


March 2017

Previously, 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 PQs. 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 exam sittings of P2. So it being there in the December exam, be it only worth eight marks, should have been no surprise.
Edwards (pictured) also stressed the value of the bank of articles available online to students. She explained these are regularly reviewed, so all are 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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