Sheila William FCCA has marked ACCA Advanced Audit and Assurance scripts and taught the paper for 30 years. Going concern turns up in almost every sitting, and from September 2026 it's marked against a revised standard most candidates haven't caught up with yet. In this free live session she shows you exactly what changed and where last attempt's answer now quietly loses marks.
Live at 8:00 PM Malaysia/Singapore time
- that's 1:00 PM UK, 3:00 PM East Africa, 5:30 PM India.
Can't make it live? Register and we'll send you the replay.
Sheila won't teach the whole standard here and that's the session itself. But here's exactly what she'll walk you through, and the question behind every part of it: what did you write before, and what does ISA 570 (Revised 2024) expect now? Four areas where going concern quietly changed.
•Going Concern Section (No Material Uncertainty Exists)
•Material Uncertainty Related to Going Concern (MURGC) Section (Material Uncertainty Exists & Is Adequately Disclosed)
•New MURGC Definition
•Gross Basis Identification
•Minimum 12-Month Window
•Intent and Ability
•The Principle of Dedicated Sections
•The "Going Concern" Section
•The "MURGC" Section
This session is led by Sheila William FCCA - AAA Subject Specialist and founder of Ardent Learning Hub, supporting AAA candidates across the globe from Kuala Lumpur. You're not getting a summary of someone else's notes. You're getting the person who knows exactly what the examiner rewards.

Three decades helping ACCA students through the exams that matter most, with AAA at the centre of her work. She's seen how this paper trips people up, and built her teaching to fix it.
Sheila teaches AAA the way it's actually marked — focused on the judgement and exam technique examiners reward, not just the content. That's the lens she'll bring to ISA 570 (Revised 2024).
Drawing on how learning actually works, Sheila designs lessons so both knowledge and technique hold up under exam pressure — not just on the day you study them, but in the room when it counts.