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I think overall the difficulty of the paper was not too bad, what I do have a problem with is timing.
I was told that we are not expected to be able to finish this paper, which means that say we are only meant to finish 90% that that means we have to get an average mark of 55% rather than 50%. We get told over and over again that it’s about exam technique but your exam technique can not be that bad to pass 13 papers on the way to P4! I didn’t have anywhere near the same issues with other papers including Corporate Reporting and Advanced Tax, I think maybe this examiner just lives a little bit in his own world.
Looking back I should of started with the B section first and then the written section of A and finally the calculations at the start. I over ran by a long time on section A and so struggled finishing my last section B question. I think that if I have to do this exam again, this will be my strategy!!
I used to be quite proud of my ACCA studies but this final paper (which I have repeated 3 times) is making me feel like ACCA is nothing more than a means to end, I don’t really care about them anymore.
All I want is my practising certificate so I don’t have to work for someone else:) (and get away from ACCA’s super restrictive practices).