If your speciality is waffle then you may have come into your own at the ACCA’s September SBL sitting! Question 3 was the problem here. As one sitter put it: “That’s mental for 20 marks.”
Another just felt Q3 ruined the exam. They described it as “absolutely diabolical”. Yet another admitted to spending 45 minutes on it – reading, re-reading and, finally, writing half a page that they admitted “made completely no sense”.
Then there was the PQ who “just waffled crap”. Also in the ‘strange exam’ category this September were ATX, AAA and PM. “Well, that was different,” is how one AAA sitter explained their experience on social media.
PQs really didn’t like the 24-mark audit risk question. In fact, they really struggled to find enough to write about. As one put it: “How can you answer 24 marks based on disclosures?” Students felt this question was both “unreasonable” and “crazy”.
On the plus side, however, TX was deemed OK, and one perennial APM sitter said this exam was “so much easier than the last two exams”.
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