AAA*** March 2026 ACCA AAA exam – Instant Poll and comments ***

1. 50-mark (a) Business risk (b) ROMM (c) Audit procedures for government grant (d) Ethics 2. (a) Matters to be considered when accepting new clients and in DD review. (b) Audit procedures for CF (c) Ethics about overdue fee and conflict of interest 3. (a) (i) Evaluate matters in Group FS , what additional information for the matters: simply focusing on the brand name (IA in SoFP) of a subsidiary. (i) Audit evidence for brand name (b) Audit opinion

For first ques - the materiality level set was at lower threshold or at the mid point?

Got the JV paper. The contents itself werent hard but the exhibits were longer than usual and a bit difficult to sort through durinf the time. Left out around 14 marks. Praying for 50% atleast

Q1 was incredibly long! Spent almost an hour and 40 minutes on it, leaving very less time for the remaining questions. Had only about 20 minutes remaining for Q3, which I found to be the hardest question. Managed to complete it though, but not as well as I would have done with a little extra time.

I would say lower threshold, as there was introduction of a completely new system for recording contracts (very material), and it's only the second year auditing the group

I would not worry too much with that - the exam is 3hr and 15 mins, so Q1 has 1 hr 37.5min of exam time, making 1hr 40 about perfect!