How to Gain ACCA Professional Skills Marks

Key Takeaways:

• The five ACCA professional skills, namely communication, commercial acumen, analysis, scepticism and evaluation, are measured by a realistic business context. 
• The ACCA professional skills will attract 20 marks in the ACCA SBL and have a profound impact on your ACCA exam performance. 
• Consistent practice using case studies, mock exams and examiner-style questions would be the best and most effective approach toward ACCA professional skills and exams.

Comprehensive Summary on ACCA Professional Skills:

• Definition of ACCA Professional Skills: ACCA professional skills evaluate the extent to which a candidate effectively demonstrates the application of technical knowledge to situations arising in ACCA papers and Strategic Professional ACCA papers.
• Professional marks in ACCA SBL: 20 professional marks are allocated to communication, commercial acumen, analysis, scepticism, and evaluation skills in the ACCA SBL paper.
• Skills beyond technical knowledge: It relies on the integration of subject knowledge with the business understanding and professional judgment, anticipated by the ACCA Global, in order to pass the ACCA qualification.
• Professional skills in ACCA papers: The professional skills marks are accounted for for in ACCA SBL, AAA, AFM, APM, SBR and ATX papers to groom finance professionals.
• Practical ways for achieving higher scores: An appropriate response format should be adopted, case-specific issues should be integrated into the response, and the simulation under examination environment should be undertaken for the same purpose.

Do you always get out of an ACCA SBL exam having gained technical knowledge, but feel you didn’t achieve a passing mark because of it? You’re definitely not alone. Year in and year out, thousands of candidates are cramming models, frameworks, and concepts and are completely ignoring one of the areas where the marks can be readily awarded: professional skills marks.

In fact, there is a very real possibility of failing with a 48%, whereas, instead of using some simple principles, you can achieve an easy pass. These marks assess how well you’ve utilised your knowledge rather than just simply stating what you know.

This blog explains what ACCA professional skills are, the general concept as examined across ACCA global exams, and techniques to get you a better score for the ACCA SBL and any other Strategic Professional papers you’re sitting.

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What Are ACCA Professional Skills?

As part of the ACCA certification, the Association of Chartered Certified Accountants seeks to produce business professionals who think strategically, operate and communicate effectively, and are able to make astute business decisions.

The professional skills demonstrate how candidates are able to use and apply technical knowledge in workplace situations, rather than just being able to recollect technical knowledge from the ACCA technical papers. These professional skills are embedded throughout the ACCA Strategic Professional papers, with the focus on the ACCA SBL, to equip students with the leadership potential required for the real world.

If you are not aware, “What is ACCA?” is an internationally recognized accounting certification that builds a sound understanding of finance, the ability to exercise sound business judgment, and leadership qualities in a global context.

How Many Professional Marks Are in ACCA SBL?

Understanding the mark allocation is the first step towards improving your score.

The ACCA SBL exam consists of:

Five professional skills, each of which will be tested once in each SBL exam, are worth 4 marks. The skills will be tested within the tasks set around the case study, not tested individually. Unlike technical marks, the marks will be for the quality, relevance, business focus, structure, and appropriateness of the answer.

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5 ACCA Professional Skills Explained

Five key skills of professionalism are examined at each Strategic Business Leader examination. You need to know what the examiners are looking for to ensure that you gain the marks in each case.

Communication Skills in ACCA

Communication skills are the abilities that you have in presenting the information clearly, appropriately, and professionally to your reader or audience.

Examiners will be looking for the candidate to:

• Have the appropriate format (report, email, briefing note or presentation, etc.)
• Maintain an appropriate tone of communication
• Structure the response with the aid of subheadings and headings
• Meet the requirements of the reader/audience

Generally a question will obtain a higher mark if it is well structured than one that contains a correct answer but no structure to the response.

2. Commercial Acumen in ACCA

The test of commercial acumen checks whether you can think like a manager would for business decision-making.

• Candidates need to show that they have “business knowledge awareness”. This means being cognizant of what businesses want to achieve
• An appreciation of the commercial risks involved, as well as opportunities. What does this mean in the context of the case?
• Actionable recommendations in accordance with the business’ objectives consideration of the stake-holders as well as the operational reality
• You should be focusing on how to use the knowledge and not on how to restate text-book definitions

3. Analysis skills within ACCA

Analysis refers to examining information and drawing valid conclusions and implications.

Good analytical answer:

• Recognises the relevant data within exhibits
• Describes implications and effects
• Link the evidence to the result for the business
• Selects critical issues.

The examiner recognises that an answer that merely restates what has occurred does not demonstrate analysis.

4. Scepticism skills within ACCA

Professional scepticism is about critically evaluating information rather than just accepting it at its word. It can be used when you challenge the assumptions or information you’re presented with by identifying what’s missing or suggesting alternative hypotheses and indicating any risks/biases.

When using scepticism in ACCA SBL, it is not sufficient to just ask questions but to use your own professional judgement to make assumptions and form hypotheses instead.

5. Evaluation skills within ACCA

Evaluation can be thought of as your ability to give fair judgments between choices. When evaluating use: advantages and disadvantages, comparing alternatives and showing the short-term and long-term effects, and justifying the recommendation. Again, the examiner is looking for judgment.

How Are ACCA Professional Skills Marks Awarded?

Professional marks are incorporated into the main marking scheme as part of the overall evaluation, not as separate marks at the end of the examination.

Which professional skill is being assessed for each requirement is obvious from the question. Students achieve these marks by showing the correct behaviour throughout the answer.

For example:

Worked Example: Right vs Wrong Approach

Let’s consider an SBL task, where you’ve been asked to advise a CEO about entering a new market.

Wrong answer

“The firm must expand, as this is a growing market.”

Correct answer

“Moving into the new market would allow for the growth of revenues and for diversification. However, before this happens, the firm needs to look at such things as regulations, competitor activity and the firm’s supply chain structure. The best entry strategy may well be incremental. This will reduce the financial risks while enabling the management team to monitor progress.”

The second answer shows commercial awareness, analysis and evaluation. It’s presented professionally.

Common Mistakes Candidates Make with Professional Marks

Students fail to earn crucial, simple marks due to avoidable errors:

Typical errors include:

• Failure to respond to the format requested
• Writing “dictionary definition” textbook answers
• Not writing for the correct audience
• Just writing about a concept without analysing it
• Ignoring commercial context
• Not applying points to the scenario
• Not enough time

Professional marks are not extra marks; they are essential to pass ACCA examinations.

How to Score Full Professional Marks in ACCA SBL: 5 Practical Tips

ACCA SBL is a technical skill plus professional behaviour. So for the candidate, there are 5 approaches for the practice:

• Always first analyse the requirement and identify which professional skills are required; only then will writing start.
• The structure or style of your answer, in the format required by the scenario, such as a report, e-mail, or presentation, is correct or not.
• Thinking like a business leader, such as giving a practical answer rather than a theoretical one and considering the business implications in your answer.
• Connect your points with the scenario: non-relevant answers will normally get low marks.
• Practice the professional skills with the time given and improve through the comments.

Professional Marks in Other ACCA Papers (AAA and Beyond)

Professional skills aren’t just limited to the ACCA SBL. The professional skills marks also exist for:

• Advanced Audit and Assurance (AAA)
• Advanced Financial Management (AFM)
• Advanced Performance Management (APM)
• Strategic Business Reporting (SBR)
• Advanced Taxation (ATX)

In the AAA, for instance, professional skills tests are evaluated for communication, analysis, and evaluation skills. All the ACCA Strategic Professional papers benefit from the application of good professional skills.

Why Practice Makes Perfect for ACCA Professional Skills

One of the best ways to score well in ACCA Professional Skills is through practice, practice, and more practice. SBL is crafted to be a real-life business scenario, with other strategic professional exams included. This practice has to be under exam conditions.

A student should:

• Get acquainted with doing mock exams regularly to get used to the format and time available for the test.
• Practice past ACCA paper questions to fully understand how ACCA professional skills are rewarded.
• Seek out tutors or peers who will give you feedback on areas needing your improvement.

Why Choose Zell Education for ACCA Preparation?

Mastering ACCA Strategic Professional papers is about more than what’s written in your study guide.

At Zell Education, students are taught by experienced ACCA Mentors, comprehensively trained on ACCA SBL, and tested with mock tests including feedback and trained with strategic frameworks to gain professional marks, enabling flexible learning for busy working professionals.

From the very beginning till the final stage of the ACCA journey, we support you with both technical ability and professionalism to succeed in ACCA examinations.

Conclusion

The 20 professional marks in ACCA SBL have a real impact on the final score, helping you set yourself apart and distinguishing you as a professional accountant of the future. Gain insight into examiner expectations, practise more and be business-minded in your ACCA Strategic Professional exam preparation.

Getting the ACCA qualification is more than just understanding the subject content; it requires showing the ACCA examiners you know how to think, communicate and make a decision like a professional.

FAQs on ACCA Professional Skills

What are professional marks in the ACCA? 

Professional marks are awarded to test the candidate’s ability to apply technical knowledge through the medium of communication, analysis, evaluation, commercial awareness and scepticism within a real business context.

How many professional marks in the AAA? 

The professional skills marks are incorporated into the examination requirements of Advanced Audit and Assurance (AAA), although the number awarded to each question may differ depending on its specific requirements.

Is the ACCA professional level difficult? 

The Strategic Professional level of ACCA is perceived to be more difficult, as it requires the candidate to analyse, demonstrate and exercise judgement on information rather than simply remember facts.

How to pass ACCA professional papers? 

A candidate must focus on conceptual understanding, practising the case study approach, developing professional skills, managing time and practising with mock exams regularly.

Which ACCA papers consist of professional skills marks? 

Professional skills marks can be achieved throughout the Strategic Professional level, including SBL, SBR, AAA, AFM, APM and ATX.

What is the difference between professional skills and technical marks in ACCA?

Technical marks are the number of marks awarded for the knowledge held by the candidate. Whereas professional skills mark relates to the demonstration of the candidate’s ability to utilise technical knowledge effectively in a working context.

Which types of formats are assessed in ACCA SBL professional skills?

Commonly assessed format types are reports, briefing notes, presentations, emails, memos and board papers. Choosing the right type of communication formats is essential for communication marks.

Current Role

Co-Founder & CEO at Zell Education

Education

• ACCA – Association of Chartered Certified Accountants, Finance (2011 – 2014)
• Bachelor of Commerce (BCom), Financial Markets from H.R. College Of Commerce & Economics (2010 – 2013)

Location

Mumbai, India

Expertise

ACCA Certified