AAA*** September 2025 ACCA AAA exam – Instant Poll and comments ***

Q1 was very challenging

Audit risks

Hello there. I couldn't write my AAA exam this September. Can you please give more details about the questions that came up for the following: Q1 a c d Q2 a b Q3 a b Your detailed feedback will be much appreciated ?

Q1) a - 26 marks audit risks b - 7 marks audit procedures on brand name valuation c - 7 marks ethics/professional issues Q2) Completion - KAM section Q3) Sustainability

Thanks dear. Really appreciate your feedback

I had the same questions about risks, Kams and sustainability. Does anyone know if for AAA there is one exam or different versions? So far I had seen only that people got one.

Hello dear friend. Can you give me more details about the question in sustainability please? Like some insights into what was specifically asked in Q3. Your feedback will be much appreciated. Thanks.

Q1 - Audit risks, think it was at least 23 marks. Materiality was based on revenue. An existing client but had a disposal in the year. Was told to include an audit risk of the completion/disposal of a sub. - impairment of a store -Component auditor - and matters to consider when planning an audit 8 marks. They were based in a different country to the group, which had a currency of Gildan, which was volatile. The component auditor was appointed mid year as the previous one, i think, went bust. Q2 - cant remember what this was Q3 Sustainability. - why might a company volunteer to submit a sustainability report 4marks - stand alone question, didn't link to the question Client provided customer service for 3rd party customers, and have now expanded into a different country. - we already do their audit, been asked to give limited assurance on their 2nd year sustainability report. They don't need to do one. Matters to consider type question - I remember something about Co2 emissions, the ratio of male:female managers and job share skewing the results, and % of recycled paper linked to a bonus. Was able to calculate % increase/decreases and explain the impact. Lots of potential for greenwashing their results Unless I completely missed it, I didn't get a specific question on audit procedures, which I was gearing up for. Didn't do very well one Q1 audit risk which I'm gutted about

Much appreciated dear.

Hi, I think I had the same exam as you. sustainability question threw me to be honest. I didn’t have any audit procedures either, which I was gutted about as I think I could have scored well on those. Overall not sure I will be passing unless there is some type of miracle ?

AAA's questions made me happy. I'll just say that!