Who are the examiners?
The examiners are contracted by ACCA to write examination papers and answers and are responsible for managing the marking and moderation process. Examiners are experienced education professionals and technical experts in their field. They are all highly qualified and many, particularly for the specialist technical papers in accounting, audit and tax are qualified accountants. Examiners come from various backgrounds, but most have extensive teaching and examining backgrounds, in either public or private sector education. Many also have professional experience in their fields. ACCA examiners are also responsible for managing teams of markers and for ensuring that all marking is consistent and fair. They have a particular responsibility for moderating marginal scripts and ensuring that those candidates’ scripts who are just below the pass mark are looked at very carefully to ensure that no errors in marking have been made which could disadvantage candidates, and to see if the award of any
