I’ve never failed in my ACCA exam, but failed in my last exam. It was the P3. I’ve got 40 in my exam and was quite prepared for it. What could be that factor that brought me to a failure in my exam?
That’s very difficult for me to answer without the benefit of seeing your answers. All I can suggest is that you look carefully at the ACCA model answers (now published) and try remember how your answers compared to those.
The main P3 problem is not making enough use of the scenarios and solving the unique problems presented there.