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It provides constructive guidance on exam technique, with detailed debriefs of selected questions across Section A, Section B, and Section C. The report explains how to approach objective test questions and constructed response requirements, and it recommends using the ACCA Practice Platform to attempt practice questions and review published answers alongside this 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candidates’ performance, and to offer constructive advice for those sitting the exam in the future.  \nContents  \nGeneral comments ..................................................... 2  \nSection A .................................................................... 3  \nExample one ............................................................ 3  \nExample two ............................................................ 4  \nExample three ......................................................... 5  \nExample four ........................................................... 6  \nSection B .................................................................... 7  \nQuestion one ........................................................... 8  \nQuestion two ........................................................... 8  \nQuestion three......................................................... 8  \nQuestion four .......................................................... 9  \nQuestion five ........................................................... 9  \nSection C.................................................................. 11  \nKaylene Co ............................................................ 11  \nRequirement (a)– 3 marks .................................. 11  \nRequirement (b)– 5 marks .................................. 12  \nRequirement (c)– 8 marks .................................. 12  \nRequirement (d)– 4 marks .................................. 13  \nKlen Co ................................................................. 14  \nRequirement (a)– 5 marks .................................. 14  \nRequirement (b)– 15 marks ................................ 14  \nGeneral comments  \nThis examiner’s report should be used in conjunction with the published September/December 2025 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 strengths and 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, reviewing the published answers alongside this report.  \nThe Performance Management (PM) exam is offered as a computer-based exam (CBE) . The model of delivery for the CBE exam means that candidates do not all receive the same set of questions. In this report, the examining team offer detailed debriefs of selected questions from each section of the exam.  \n• Section A objective test questions – we focus on four specific questions that caused difficulty in the September/December 2025 sittings of the exam.  \n• Section B objective test case questions – here we look at one case from syllabus area B in detail.  \n• Section C constructed response questions– here we provide commentary on two questions, providing guidance on answering these questions and where exam technique could be improved.  \nSection A  \nIn this section we will look at FOUR Section A questions which proved to be particularly difficult for candidates.  \nExample one  \nThe following figures and ratios relate to Baringoe Co:  \n\n| Operating profit | $6 million |\n| --- | --- |\n| Profit for the period | $4.2 million |\n| Interest rate on long-term debt | 4% |\n| Capital gearing ratio, based on carrying values (debt: equity) | 45% |\n| Interest cover ratio | 12 times |\n\nBaringoe currently has no short-term borrowings.  \nWhat is the carrying value of Baringoe Co’s equity?  \nA. $6.9 million  \nB. $4.8 million  \nC. $27.8 million  \nD. $19.4 million  \nWhat does this test?  \n✓ The calculation of equity from various figures and ratios.  \nWhat is the correct answer?  \n✓ The correct answer is C  \nFirstly, calculate interest","cbCaisKTu4AveSzM","https://ap.wps.com/l/cbCaisKTu4AveSzM","pdf",295133,15,"English","# General comments\n# Section A\n## Example one\n## Example two\n## Example three\n## Example four\n# Section B\n## Question one\n## Question two\n## Question three\n## Question four\n## Question five\n# Section C\n## Kaylene Co\n## Klen Co","[{\"question\":\"How should future candidates use this examiner’s report in preparation?\",\"answer\":\"Use it alongside the published September/December 2025 sample exam, attempt question practice on the ACCA Practice Platform, and review the published answers together with this report’s feedback.\"},{\"question\":\"Why don’t all candidates receive the same questions in the PM CBE exam?\",\"answer\":\"The computer-based exam delivery model uses different sets of questions for candidates, so the report provides detailed debriefs of selected questions from each section.\"},{\"question\":\"What kinds of guidance are given for each section of the exam?\",\"answer\":\"Section A focuses on difficult objective test questions, Section B gives detailed commentary on one case, and Section C provides guidance on constructed response questions with improvements in exam technique.\"}]","Performance Management (PM) Sept/Dec 2025 Examiner’s report | PDF",38]