I studied for over 100 hours and found it difficult.
Section A was horrible, with at least 4 questions on going concern (more questions than in the whole Kaplan exam kit about this!). Calculate proof in total (Kaplan asks this ONCE in the 200 multiple choice questions).
Despite usually getting 80% in section A I think I got 30%. Lots of stuff that literally appeared once in the exam kit.
Section B was okay. But still this exam had the niche of niche questions possible. Horribly imbalanced exam if you got the version I did.