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I agree! The March F9 was a retake for me and I was shocked at how much harder it was than my first attepmt in Sept 2017. I studied very hard for the exam, read the books, articles, used BPP books and 2 online providers, went through all the past papers and revision kit and… not sure of the effect! I found that some of the A and B questions were checking a very deep understanding of issues, something you wouldn’t just read in the books. I really put a lot of effort into the C questions, but must say I didn’t expect joint probability, or a calculation of REPO (in section A)! I had no idea how to calculate a new share price when using both debt and equity for business expansion. And it was my first CBE exam, when coming from Excel to the functionality of the exam spreadsheet was quite painful… All in all, I think ACCA overdid it this session!