INTRODUCTION This report covers observations made on the standard of the April 2022 Management Accounting Paper as well as candidates’ performance in the paper. STANDARD OF THE PAPER The paper was generally similar in standard to previous papers written in recent diets. Marks allocated to the questions were generally fair and matches the effort required of candidates. The questions were made up of theory and practice in the proportion of 42% to 58%, respectively.

PERFORMANCE OF CANDIDATES Generally, the performance of candidates in this diet was much improved than in the November 2021 Examinations. This, notwithstanding, candidates generally appeared to have had difficulty in dealing with questions that required the application of concepts learned to solve real problems. Specifically, the questions on management decisionmaking especially Question 5A posed a challenge for candidates. Also, the challenge of dealing with performance evaluation still persists even when the practice question on variance was generally considered to be fundamental.