ACCA Requirement Verbs: What 'Evaluate', 'Discuss' and 'Explain' Really Want
The verb in an ACCA requirement tells you exactly how to answer. Confuse 'explain' with 'evaluate' and you lose marks. Here's what each verb demands.
Every ACCA requirement is built around a verb — explain, evaluate, discuss, calculate, advise — and that verb tells you precisely what the marker wants. Reading the verb correctly is one of the cheapest ways to gain marks: many students lose marks not because they lack knowledge, but because they 'explain' when the requirement said 'evaluate', and never earn the marks reserved for judgement.
Why do the verbs matter so much?
The verb sets the depth of answer the marking scheme rewards. A lower-order verb like 'state' wants a one-line fact; a higher-order verb like 'evaluate' wants both sides and a conclusion. Write at the wrong depth and you either waste time or leave marks on the table. Matching your answer to the verb is what turns knowledge into marks.
What do the common verbs actually require?
- Define / State / List — a short, factual answer. One line each; don't over-write.
- Calculate — a computation with workings shown; the workings earn method marks.
- Describe — the features or characteristics of something, in a bit more detail than 'state'.
- Explain — make something clear by giving reasons: not just what, but why or how.
- Discuss — consider more than one viewpoint or the arguments on both sides.
- Analyse — break something into its parts and examine how they relate.
- Evaluate / Assess — weigh the arguments and reach a supported judgement or conclusion.
- Advise / Recommend — apply the analysis to the scenario and tell the client what to do.
How should you use the verb when you answer?
Turn the verb into a checklist before you write:
- Underline the verb and the exact subject of the requirement.
- Match your answer's depth to the verb — a 'discuss' needs both sides; an 'evaluate' needs a conclusion.
- For higher-order verbs, plan two or three applied points before writing.
- Always apply the point to the scenario — the marks live in application, not the textbook rule.
Knowing the verbs is one thing; consistently writing to them under time pressure is another. Practising full questions and getting a mark that flags where your answer was too shallow — an 'explain' where the requirement wanted an 'evaluate' — is how the habit sticks. The 50% Club scores your answers against the real requirement so you learn to answer the verb, every time.