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ACCA undertakes many checks and controls during the marking process to ensure that all exam results are accurate.

Before the marking starts, markers attend a meeting with the examiner to discuss the exam paper and agree a detailed marking scheme.

The examiner moderates the marking process closely and there are various steps in place during this process to enable the examiner to review marked scripts to ensure that the marking scheme is being applied consistently by all markers.

In addition the examiner pays special attention to scripts where marginal marks have been awarded. Checks are also built in to the marking software used by markers to ensure that each question on your script has been marked, the marks have been recorded against the correct question and that the total for the final mark is correct.

Altogether, there are nine independent checks during the marking process to verify that data returned to ACCA by markers is correct.

Any discrepancies that are found during this process are investigated and resolved before results are finalised. Once your results have been added to your student record, and your entry options have been created for the next exam session, ACCA then conducts further checks at the printing stage to ensure the printed results are accurate before they are released.

The quality controls applied at each stage of the marking process ensure the integrity of ACCA's results data. However, ACCA recognises that students may sometimes feel that their results do not reflect their perceived performance in the exam. In response to this, you can request an administrative review of your results if you:

  • receive an absent mark but you were present at the exam and submitted an exam paper.
  • were not present at an exam but received a mark for your paper.
  • feel that ACCA's quality controls have not been applied properly in arriving at your mark. 

The administrative reviews allow ACCA to ensure transparency and fairness, and are available for all qualifications that are assessed by paper based exam. However, this is not a re-marking service.

As part of the administrative review you will receive information on whether or not you reached the pass standard in each question attempted. This will take the form of P (Pass) or F (Fail) - actual marks will not be disclosed and examination scripts will not be returned.

This information will provide an indication as to where a good understanding of a topic area has been demonstrated, and should assist with revision in cases where students have failed an examination. 


Should an error be found in the review, you will receive the corrected mark before the exam entry closing date for the next session.

Your mark will be adjusted to reflect your true result. Please note that your mark may be lowered if an administrative error had inflated your original mark. If your mark is amended as a result of the administrative review you will receive a refund of your review fee and a revised Examination Entry Form, if applicable.

If on receipt of the outcome of your Administrative Review you believe that ACCA has not applied its procedures properly, you may appeal to the Examinations Appeals Committee.

To do this you should submit your appeal in writing to the Head of Examinations, with the required fee. The appeal submission deadline for the June 2014 session is 19 September 2014. Your appeal will then be forwarded to the Committee for consideration.

If you would like to request an administrative review you can now submit your request using our online service at myACCA. Alternatively, you can complete the form (see 'Related documents') and submit to:

Examination Operation Services,
ACCA, 2 Central Quay,
89 Hydepark Street,
Glasgow G3 8BW, UK

You must enclose the appropriate fee (per paper):

  • FIA - All papers (per paper) - £52
  • ACCA Qualification Knowledge Module (per paper) - £52
  • ACCA Qualification Skills Module (per paper) - £52
  • ACCA Qualification Professional Level (per paper) - £52
  • DipIFR - £52

The closing date to submit your request is 1 September 2014.

Last updated: 18 Sep 2014

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