Hey Mr John Moffat, I had my exams on 18th of September, F3 CBE, I got challenges though. The setting had changed a little bit compared to the past papers. Section B on Consolidation had me confused with about the before acquistion thing, there was something fixed in it. Well, I will be resitting that same paper on 2nd October truthful my challenge is still the suspense accounts. Thank you so much for your effort to make sure we learn. I follow every class of yours. Thank you.