How to pass

I am sorry that you have failed.

There are two important aspects.

One is to make sure you understand all of the topics – not just the calculations because only 50% of the exam involves calculations, the rest is checking that you really understand.
Have you watched all of my free lectures? They are a complete free course for Paper F9.

The other aspect is practice. You must buy a Revision Kit for one of the ACCA approved publishers and attempt every question (and after you have attempted them then check the answer and learn from any mistakes). If you have already worked through every question in your Revision Kit, then consider buying one from one of the other approved publishers so that you have different questions to practice on.

You are welcome, and I wish you all the best for next time.