I have very briefly checked in with cash-flow but my heart would sink if it came up… would need to spend time to ensure I had it right and have taken the risk as hopefully time better spent on other things. I hope the examiner will not test two years running but perhaps this year he will surprise. Studied for P4 and P3 also and not enough hours in the day! Good luck and let’s hope we don’t see cash flow for 35 marks!