ACCA December Day Three and Four feedback

How bad where day three and four of the December ACCA sitting? Was your paper so bad you had to eat a whole packet of Tunnock wafer biscuits, or did you opt for the Nutella? It seems SBR was that bad…


Not many sitters thought this was an ‘OK’ exam! Some 62% of PQs in the Open Tuition poll said it the December exam was either ‘Hard’ or a ‘Disaster’.

The exam left many students with not a clue of how it went. One sitter said: “I honestly don’t know what to feel after this. Not a lot tested on the major topics. My performance was not okay, I have done other papers and never felt this way.”

Students also pointed out that the paper did not reflect any of the past papers. “There’s 4 past papers on the ACCA platform for PM, Paper 1, 2, Specimen paper and Dec 21 Mock. Out of all 4 papers only like 5% came up in this exam,” said one disgruntled PQ.

And, another explained: “It was very hard, and to be frankly honest it was pointless to release pre-December mock exam. The amount information in every question was overwhelming. Section A was ok but section B was so hard. I am not pleased with the exam and not motivated to retake it for a quit good while. It is so frustrating that all hard work is gone down to drain.”

There were also complaints about the size of the computer screens.


Many felt this was a challenging paper, ands struggled with their time management was tough. Some PQs just didn’t know what was being asked in some of the questions: “What about the Q3…I read it like 10 times and I couldn’t tell what was being asked.” Another sitter said: “Overall I don’t expect to pass and I am completely exhausted.”

Another ‘compliant’ was the narrow scope of the December paper: “Considering how broad the syllabus is. It only tested almost only on three areas.”


Over 40% of sitters on the Open Tuition poll said this paper had been a ‘disaster’. It’s not surprising then that many students said this was a ‘tough’ exam, and ‘just not fair’.  It was so bad that one PQ admitted to going home and eating a whole packet of Tunnock’s chocolate bars. It was that horrible! This was only matched by someone who ate four Nutella sandwiches.

Another sitter vented: “What a complete mess of a paper. An entire question based around cryptocurrency which does even have an accounting standard, what a joke…There were just too many out of this world scenarios and I fail to believe how we are expected to link them back to what’s taught in the syllabus.”

For yet another PQ this was: ‘The worst ACCA exam I’ve sat’. The B questions were stupidly hard, the scenarios were way too complex and I ran out of time. This is the first ACCA exam where I have struggled with time management. It took about 15/20 mins to understand what was actually going on in the question.”


There was a lot of consolidation questions throughout this paper, for some. But, generally thought to be tough but fair…