考官报告是至直观了解ACCA考试考情分析的途径之一，因为它是由ACCA判卷人根据每次考生的答题情况直接撰写的。考官会针对一些难点题目，或者考生普遍出错的题目做出详细的分析。 之后准备考试的考生也可以通过阅读ACCA考官报告，避免一些不必要的失误。
下面我们就一起看看在2017年6月 F1的考官报告中，考官都说了些什么。
General Comments
Candidates were required to answer 52 questions in 2 hours. The paper was divided into 2 parts. The 46 questions in part A were worth either 1 mark or 2 marks and were objective test questions with one correct answer to be chosen from either 4 options (for 2 mark questions), or 2 or 3 options (for 1 mark questions). There were 6 questions in part B, each worth 4 marks. At least one section of each part B question was based on a scenario. Each question related to one of the generic syllabus areas.
The pass rate was satisfactory, with some candidates scoring very high marks. Some of the best prepared candidates passed the paper on the strength of their part A answers alone, but it should be noted that in some cases candidates who nearly achieved the pass mark on part A then made only a superficial attempt at the part B questions and scored few marks. This was particularly applicable in the case of a minority of scripts that fell well below pass standard. This would appear to be due to lack of preparation or under-estimating the level of the paper. Generally, those who did badly on part A of the paper also performed poorly on part B.
Nearly all candidates completed all of the questions in the time available, and candidates did not appear to be under time pressure. However, there was some evidence of pure guesswork on some questions, especially in part B. Whether or not this is due to poor time management is not known.
All questions in part B require both knowledge recall and applications of principles to the given scenario.Candidates excelled on some of the topics covered, while on others their performance was more variable.
Comments on Part A performance
Generally, adequately-prepared candidates scored at least half of the available marks in part A of the paper, and the majority then went on to achieve a pass by a steady performance on the part B questions. Some candidates did much better by scoring very high marks in part A, which meant that they only had to secure a few marks in part B to achieve their pass. However, very few candidates achieved a pass on part A alone. Some failed the paper because they did not give sufficient attention to both parts of the paper. In very few cases, candidates left some questions unanswered. This is unfortunate, as even if the individual does not know the correct answer, it should be possible to eliminate the distractors that appear to be least plausible and arrive at an answer by a process of deduction.
The topics on which candidates performed best were:
Types of organisation (notably cooperatives).
Corporate social responsibility.
The roles within the accounting function of an organisation.
Conflict.
Performance appraisal.
The topics which candidates found more difficult were:
Micro-economics.
Data protection.
Corporate governance.
International Accounting Standards.
The role of the International Federation of Accountants (IFAC).
Sustainability.
It should be noted that of the topics listed above, performance was not always consistent within the same topic group. For example, only one micro-economics question had a high pass rate, and on performance appraisal, the pass rate polarised as high and low on two different questions. This is not necessarily a negative observation, as candidates cannot realistically know every aspect of every subject.
Some questions in part A include very brief scenarios comprising 3-5 lines of text. Candidates appeared not to experience any greater difficulty with these scenario-based questions than shorter questions.
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