Yes I am the same, I feel like I knew the content but was so much harder than I ever imagined defiantly a stepping stone! and hard to tell where you actually went wrong when you fail having completed all the questions
Does anyone else feel like they are never going to pass this exam? I failed in March sitting I got 47% I thought the exam was okay but I didn’t enjoy section C on Transfer pricing at all I have always avoided those questions (whoops)