AA June 2025
InFocus
Webinar
Erin Morton, Expert Tutor
THINK AHEAD
Public
© ACCA
Manage your approach
Master your exam strategy
THINK AHEAD
Public
© ACCA
Tutor Profile… Erin Morton
•
Over 20 years helping students pass ACCA exams
•
Ex-Auditor (Mazars)
•
Examiner
•
ACCA Expert Tutor
THINK AHEAD
Public
© ACCA
Let’s look at …
▪ How to
present your
exam answers
effectively
▪ Common
student
challenges
▪ FAQ’s
▪ Live Q&A
THINK AHEAD
Public
© ACCA
How to present your exam
answers effectively ?
THINK AHEAD
Public
© ACCA
Take time to
plan your
answer
▪
Read requirement
carefully
▪
Look at marks - How
many points are
needed?
▪
Plan time allocation
▪
THEN read scenario
and consider what is
needed to get marks
▪
Can you copy/paste
text to help with
plan?
THINK AHEAD
Confidential
© ACCA
Items to include:
The purpose is to ensure the
client is aware of
responsibilities and reduces
misunderstandings.
It also confirms the
acceptance of the
engagement.
The objective and scope of the
audit.
Responsibilities of
management.
Responsibilities of the
auditors.
Form and content of any
reports issued.
THINK AHEAD
Public
© ACCA
THINK AHEAD
Public
© ACCA
Be the
markers friend
▪ Present your
answer clearly
▪ Leave spaces
between each point
▪ Use simple
language
THINK AHEAD
Public
© ACCA
THINK AHEAD
Public
© ACCA
Build on plan
to grab more
marks easily
▪ Use full sentences
▪ Add depth to each
point
▪ Explain to the
marker why you
have included your
point
▪ Keep an eye on the
time
THINK AHEAD
Public
© ACCA
THINK AHEAD
Public
© ACCA
Common student challenges
THINK AHEAD
Public
© ACCA
Student challenges
1. Understanding the requirement – Section A
2. Applying knowledge to different scenarios
3. Time management
THINK AHEAD
Public
© ACCA
Section A
1. Requirements need to be read very carefully
2. Enough time should be given to answer Section A
3. Look for distractors in the scenario and answer options
4. Justify WHY the alternative answers are incorrect
THINK AHEAD
Public
© ACCA
‘Candidates who do not spend
sufficient time practising
questions are unlikely to be
successful’.
- AA Examining Team
THINK AHEAD
Public
© ACCA
What does practising mean…
THINK AHEAD
Public
© ACCA
Question
plans and full
attempts!
▪
A mix of both is good
▪
Practice both Sections
A and B
▪
Coverage of more
possible questions
▪
Improves application
skills
▪
Master planning your
answers fast
Hide your
books!
Race the
clock!
▪
Can you get enough
marks without your
notes?
▪
Simulate the real
exam as much as
possible
▪
Learn through practice
– debriefs are another
lesson
▪
Improves time
management
▪
Reduces exam nerves
▪
Improves knowledge
THINK AHEAD
Public
© ACCA
‘I find that the harder I work,
the more luck I seem to have’
- Thomas Jefferson
THINK AHEAD
Public
© ACCA
Frequently asked questions
THINK AHEAD
Public
© ACCA
FAQ 5
Does the examiner expect more perfect answers where the area is regularly
tested?
Bad news!
“The secret of success is to do the common thing uncommonly well.” – John D.
Rockefeller Jr.
Good news!
Global pass rate = 47%...Many students do not answer application questions well
THINK AHEAD
Confidential
© ACCA
FAQ 4
▪ Do I need to learn and quote the IFRS/IAS/ISA numbers in my answer to get full
marks?
THINK AHEAD
Confidential
© ACCA
FAQ 3
▪ What is the difference between an audit risk response and an audit procedure?
Audit procedures
Detailed instruction of what the
auditor needs to do to identify
material misstatements
Audit response to audit risk
Description of the approach the
auditor will adopt to confirm if
there is a material misstatement
Less detail but not as vague as ‘increase substantive testing’
THINK AHEAD
Confidential
© ACCA
FAQ 2
▪ If you give 6 points but the question asks for 5, does the marker award for the
FIRST or BEST 5?
THINK AHEAD
Confidential
© ACCA
FAQ 1
▪ What is the difference between a test of control and a substantive procedure?
Test of control
A procedure to identify if the controls within the client
system are effective at preventing and detecting
material misstatements
Substantive
Procedure
A procedure to identify material misstatements in the
Financial Statements
THINK AHEAD
Confidential
© ACCA
Payroll
Test of control
Attempt to gain access to the payroll system without the
password
Inspect the monthly payroll report for evidence of FD
signature
Substantive procedure
Select a sample of employees from the monthly payroll
reports and agree the amounts to the payroll ledger and
bank statement
THINK AHEAD
Public
© ACCA
Next steps…
THINK AHEAD
Confidential
© ACCA
Question
practice
▪ Attempt a mock
▪ Most recent exams
first
▪ Disciplined
▪ Timed questions
▪ Answer plans
▪ Use the Practice
Platform – blank
workspace
THINK AHEAD
Confidential
© ACCA
Reading
Study
sessions
▪ Review notes briefly
▪ Bitesize
▪ Read examiners
report
▪ 2-3 hours
maximum
▪ Read last MEP
report
▪ Read
▪ Read articles
▪ Section B Question
▪ Review
▪ OTQ’s
▪ Rest
THINK AHEAD
Confidential
© ACCA
Live Q&A
THINK AHEAD
Public
© ACCA
Do you know?
Pre-June 2025 Mock and Debrief dates are:
o 9th May
o 11th May and 16th May
o 9th May and 16th May
o No idea
THINK AHEAD
Equip yourself with
CBE Practice Platform
ACCA Study Resources
YouTube Channel
THINK AHEAD
ACCA Study Hub
Public
© ACCA
Thank you.
THINK AHEAD
Public
© ACCA
0
