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@katiewebb I put qualified except for. I thought they were material but not pervasive. Who knows? I hope you pass! I have one more to do after this one. But I will keep my fingers crossed for you! We might just get lucky!
@katiewebb It’s a bit blurred now but definitely the intercompany transactions, I did two risks on that, risk of elimiating them in the group statements and stuff about contingent inventory but that one was too weak. Then there must have been a risk in the acquisition of the new sub, then I put perishable inventory but that one was weak as well since we couldn’t state how material it was! Then the possible provision for the legal claim and the the othet thing the FD didn’t want to disclose. It was too hard since they didn’t provide enough figures to determine materiality…
I had the same variant with q1 on group with 20subs. This was my second attept. Failed last time with 49. This couldn’t have been worse. I honestly found it a very difficult exam.
Passed with 60%. Moving on to FR. Thinking to book a home exam for June in the UK!
