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Performance report narrative

A performance report narrative explains significant results, causes, uncertainty and recommended actions in language suited to the user’s decision. It should connect evidence to objectives, distinguish fact from inference and address both favourable and adverse results. Avoid repeating every number or selectively presenting a flattering story. Explain comparability and limitations so the report supports action rather than merely records a past result.

Worked example

Instead of saying delivery fell from 95% to 90%, explain the affected services, evidenced bottleneck, customer impact and proposed action with ownership and follow-up.

Common mistake

A plausible explanation is not established fact without evidence; label uncertainty rather than present correlation as a proven cause.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA APM Direct September 2026–June 2027
ACCA MA Direct September 2026–June 2027
ACCA PM Direct September 2026–June 2027
FIA FMA Direct September 2026–June 2027