SILLY QUESTION BUT EASY TO ANSWER AND IMPORTANT

Hello,

I have a quick silly question. I often forget to state the obvious. Looking through the ACCA’s model answers, I see plenty of such points & I am tempted to compile a list.

*E.G. “Profits can be manipulated through the use of judgement or choice of a particular accounting policy.”

Now, I’m guessing this might be worth half a point or a point if I am lucky. Also, I could see such comments being applicable to both 1B&C, but also to Section B (esp Q4).

My question is, if relevant, could I recycle such a sentence in part B and score twice for the 1 observation?

Many thanks, Martin