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Passed at second time with 75. First time I got 36 but was through 5 days of study due to personal circumstances. I have to say this sitting i did about 2 weeks of study as I work long hours.
The key for me to pass this exam is for 2 weeks live, breathe and eat the isa and ias. Learn every single one of them and how they relate. I notice people putting so much emphasis on ias they forget how important isa is. Isa 315 330 etc all relate as much to each other than to things like isa 300 and 500. Learn this inside out and you will pass. Every single question relates in some way to an isa and you will of course be expected to show your ias knowledge.
Like I say live breathe and eat isa and ias for 2 weeks and you will pass. Question practice is also key!
Extremely time pressured, especially Q1, spent 2 hours on that!. The questions were in riddles, but once you unravelled them they were clear, again takes reading the question about 10 times.
Part A, you just had to explain how the Performance Pyramid links together, not explain what it is.
Part B, redo 3 out of 4 ratios and make comments about how good they are and how bad they are.
Part C, ABB calc, I didn’t even bother with this, was 6 marks.
Part D, Incremental Budgets Vs ABB … and why changing system could be difficult. Also how the company would go from a budget constrained environment (concerned about costs) to Responsibility accounting.