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Danger of using exam technique in the ACCA exam - by Steve Chen, FCCA (www.globalapc.com)

Do use frequently use exam techniques in your ACCA exams? If yes, I must explain the danger of this.

For example, an exam question from SBR required students to explain the accounting treatment when government gives free of charge green certificate to businesses for resale purposes.

Exam technique could be used, ie to explain the accounting treatment in IAS 20 Government grant and IAS 2 Inventories, however, if students answer only focus on the general accounting treatments, they could never pass this question.

I often require my students to give their insight to the answer, ie in this case, referring back to the IAS 20, either notional value or fair value of certificates could be used when measuring those certificates and this is the accounting policy used by the entity.

Examiners hope to see the depth of the answer in the P level papers rather than exam technique. Trust me, many ACCA examiners were lecturers in the past and they know these techniques/loopholes and they expect students to avoid these to a certain extent.


This photo was taken when I taught students in Foshan University in 2021


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