IB Technical Errors: Accuracy Mix Benchmarks (2026)
2026-01-22
Technical
Research
Data
• 1 min readAnonymized, aggregated scoring shows which technical topics drive the most errors and the drills that cut rework fastest for 2026 prep candidates overall.
What this dataset is
Answer up top: purchase accounting and debt schedule logic drive the largest error share in this anonymized, aggregated benchmark set; use it as guidance.
Sample and method
- n=52,300 graded technical attempts across 2026 cohorts
- Topics include DCF, LBO, three-statement links, and M&A accounting
- Errors tagged by step and concept type
Error share by topic
| Topic | Share of total errors | Most common miss |
|---|---|---|
| Purchase accounting | 26% | Deferred tax and amortization logic |
| LBO debt schedule | 22% | Optional paydown sequencing |
| DCF terminal value | 17% | Mismatch between method and assumptions |
| 3-statement links | 14% | Working capital sign errors |
| EV to equity bridge | 12% | Net debt double-counting |
| Sources and uses | 9% | Fees missing from uses |
Key insights
- Error share concentrates in multi-step bridges and schedules
- Unit checks and sign checks prevent the most common misses
- Two-pass reviews catch most errors in under 5 minutes
Related: Purchase Price Allocation Example and Walk Me Through an LBO.
External references: CFA Institute programs and SIFMA research.