Very time pressured, I did Q4 and to me it was an “examiner special”, looked more complicated than it actually was. Didn’t cover the gap analysis piece of the syllabus, lost 9 marks. Overall I thought this was the worst paper I had ever come across, the examiner seemed to completely overlook examining external factors in any real depth and the paper had little relevance to the challenging times we live in, ACCA should be teaching us not be generic, as this paper was.