There is more on theory part in Section A, I get 20+ question on theory out of 35. Section B for Standard Costing is very hard to understand, never do this type of question before,so please prepare well before enter for your exam! I prepare for one month only scored 66 marks only.Please read more on the theory part,which me and my friend also get the CBE question contain alot of theory question. All the best for every one which is planing to participate exam soon.