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the marking process to highlight strengths and weaknesses in candidates’ performance, and to offer constructive advice for those sitting the exam in the future.  \nContents  \nGeneral Comments ............................................................. 2  \nFormat of the exam .......................................................... 2  \nSection A ............................................................................. 2  \nQuestion 1 – Yarrow ............................................................. 2  \nFormat of the question ..................................................... 3  \nGeneral Comments .......................................................... 3  \nPart (i) .............................................................................. 3  \nPart (ii) ............................................................................. 4  \nPart (iii) ............................................................................ 6  \nProfessional marks........................................................... 8  \nSection B............................................................................. 9  \nQuestion 2 – Hallan.............................................................. 9  \nFormat of the question ..................................................... 9  \nGeneral Comments .......................................................... 9  \nPart (a) ........................................................................... 10  \nPart (b) .......................................................................... 11  \nProfessional skills marks ................................................ 11  \nQuestion 3 – Barean ........................................................... 12  \nFormat of the question ................................................... 12  \nGeneral Comments ........................................................ 13  \nPart (a) ........................................................................... 13  \nPart (b) .......................................................................... 14  \nProfessional skills marks ................................................ 16  \nGeneral Comments  \nThis examiner’s report should be used in conjunction with the published March/June 2026 sample exam which can be found on the ACCA Practice Platform.  \nIn this report, the examining team provide constructive guidance on how to answer the questions whilst sharing their observations from the marking process, highlighting the strengthsand weaknesses of candidates who attempted these questions. Future candidates can use this examiner’s report as part of their exam preparation, attempting question practice on the ACCA Practice Platform and reviewing the published answers alongside this report.  \nFormat of the exam  \nThe Advanced Performance Management (APM) examination comprised two sections, A and B. Section A consisted of one compulsory question for 50 marks in total. Section B consisted of two compulsory questions for 25 marks each. Ten professional skills marks were available within Section A for communication, analysis and evaluation, scepticism and commercial acumen. In Section B there are five professional skills marks in each question from at least two of analysis and evaluation, scepticism and commercial acumen.  \nSection A  \nQuestion 1 – Yarrow  \nExaminer’s report – APM March/June 2026 2  \nFormat of the question  \nThis 50-mark question was based around Yarrow, a listed company which manufactures gloves in the country of Zedland. The market in which Yarrow operates is competitive and competition has increased due to the government’s relaxation of trading regulations which has allowed foreign companies to start operating in Zedland. Advantage in the market can be gained by developing and maintaining a strong brand name.  \nThe requirements for this question were split into three parts. Part ","cbCaiaPLfvKIgbBs","https://ap.wps.com/l/cbCaiaPLfvKIgbBs","pdf",965602,16,"English","# General Comments\n# Format of the exam\n# Section A\n## Question 1 - Yarrow\n## Format of the question\n## General Comments\n## Part (i)\n## Part (ii)\n## Part (iii)\n## Professional marks\n# Section B\n## Question 2 - Hallan\n## Format of the question\n## General Comments\n## Part (a)\n## Part (b)\n## Professional skills marks\n## Question 3 - Barean\n## Format of the question\n## General Comments\n## Part (a)\n## Part (b)\n## Professional skills marks","[{\"question\":\"What does the APM March/June 2026 examiner’s report focus on?\",\"answer\":\"It shares observations from the marking process to highlight candidates’ strengths and weaknesses and to provide constructive guidance for future exam preparation.\"},{\"question\":\"How is the APM exam structured in this report?\",\"answer\":\"The exam has two sections: Section A with one compulsory 50-mark question and Section B with two compulsory 25-mark questions. Professional skills marks are available across both sections for skills such as communication, analysis and evaluation, scepticism, and commercial acumen.\"},{\"question\":\"How does the report describe candidate performance on Question 1 (Yarrow)?\",\"answer\":\"Overall performance was encouraging. Many struggled to suggest suitable KPIs in Part (i), while most could handle EVA™ calculation tasks in Part (ii). Performance in Part (iii) was weaker because few candidates discussed concerns with sufficient depth.\"}]","APM Examiner’s report - March/June 2026 | PDF"]