You can define these three words. Discuss. Evaluate. Recommend. Ask you what any one of them means and you would get it right.

That is not the problem.

The problem is what happens about forty minutes into the exam, when you know exactly what evaluate means and you write something else anyway.

This page shows you one fact, from one case, and one point built on that fact. Then it shows the three different closing sentences the three verbs demand. Same fact. Same point. Three endings.

If you have ever come out of SBL feeling like your answers were good, and then found out they weren't quite good enough — this is very likely why.



A verb is not a topic. It is an instruction about your answer.

When you read a requirement, you read the interesting part first. The acquisition. The growth. The debt. That is content, and content is what you have spent six months learning.

The verb is a word you already know. So you read past it — not because you are careless, but because it does not feel like new information.

Two things are hiding in every requirement, and you need both:

ACCA's published examiner reports return to this again and again, and it is one of the most consistent themes: strong candidates lose marks by answering a question next to the one that was set. The pattern is always the same. The requirement names a thing. The answer is about something adjacent to that thing — the interesting thing, the thing the candidate had prepared — and the thing that was actually named gets covered incidentally, on the way past.

The writing is competent. It is competent about the wrong thing.

<aside> ⚠️

What it costs. Get the verb right and the object wrong, and you will write well, for twenty minutes, about something nobody asked you about.

</aside>

<aside> 🔧

The fix. Before you plan a single point, say the requirement back to yourself in two halves: what am I being asked to do — and what am I being asked to do it to. Thirty seconds. It is the cheapest thirty seconds in the exam.

</aside>


The case — invented, on purpose