Here’s our feedback from the first day of the September ACCA exams:


Initial feedback is the OTQs were ‘tough’, but overall the exam did not seem very difficult!

For many time management was an issue, and comments included: “it all went so fast” and “all seems like such a blur”.

Among the questions were audit risk, engagement letter, ratios, substantive procedures, bank cash balances and payroll, and operating profits.

One sitter thought the audit risk question was ‘juicy’.

Open Tuition instant poll: 7% ‘easy, 54% ‘OK’, 29% ‘hard’, and 10% ‘disaster’.


As One PQ put it: “I thought it was quite predictable, but completely ran out of time!” So, a typical AAA exam then.

They went on: “I wouldn’t say it was easy, it’s quite a lot of exam technique and the syllabus has changed now so it is difficult to gauge how I have done as there are 20 professional marks. I personally have found it harder than ATX, SBR and SBL.”

Some also felt the going concern and forecast question was overloaded with data and numbers.

Another sitter said it was an odd exam: “barley any information relating to what they were asking us to answer. I don’t have high hopes of a pass.”

Open Tuition instant poll: 3% ‘easy’, 44% ‘OK’, 37% ‘hard’, and 16% ‘disaster’.

Remebre to send your feedback to us at: