Some ACCA students sitting the AA and AAA December remote exams have been hit by ‘IT issues’ yet again.
In an official statement ACCA said: “We offer our sincere apologies to students who were impacted by an IT issue which affected some of our remotely-invigilated exams on Monday. Where possible students are being offered the opportunity to rebook their exam(s) for next week, but unfortunately for some this will not be possible until the March session. The issue has now been resolved. Students booked to sit exams in this session should log in as planned. We’d like to reassure students that the vast majority of our remote exams are carried out successfully, and apologise once again to those students impacted by yesterday’s issue.”
PQ magazine will keep you updated with developments.
Back to exams themselves…
AA: The Open Tuition instant poll says this December’s exam was OK for 64% of sitters. That left 19% saying it was hard and 10.5% who found it a disaster. One of the 30-markers asked about the role of an auditor in detecting fraud, audit risks, with substantive testing and threats to objectivity. There were also questions on definitions of flow charts and questionnaires, deficiencies in a system Q, NEDs, audit report and a receivables balance becoming unpayable, and depreciation
AAA: “Bro to be very honest that was the easiest paper in P7 history and I hope who has received this variant may passed.” Well, that’s one experience anyway! For many Q1 was on pet store – so you had business risk, ROOM, outsourcing and audit planning, and audit procedures on holiday pay. Q2 was prospective financial information (PFI), and Q3 audit completion leasing and inventory. Now, some did say that the paper was easy and they completed the exam in full! The Open Tuition Instant Poll said the exam was a disaster for 13% and hard for another 31%. It was OK for 51% and easy for 5%.