if only they could allow us more time for this paper we could make it. The challenge is they put in a lot of information and calculations to make life difficult for students to pass. There is no way one could write a report and comments without calculations within such a short time. For P4 3hrs and 15mins is only supposed to be for question one (the 50 mark question). Those that pass this paper is just by mere luck or chancing. ACCA need to change the way they set this paper