P7 is one of the most difficult papers for Professional papers. I have never wrote a paper for more than 2 times. But for this paper, this was my third attempt. The first attempt I got 39%, second attempt got 46% and finally 55%. I am over the moon. Heaps of thanks to Opentution. Finally done with ACCA exams. For those who did not make it, dont lose hope. Keep on pushing!