STANDARD OF THE PAPER The paper covered all relevant topics in the syllabus, and the questions were standard and comparable to other accountancy examining bodies. Mark allocation to the questions followed the weighting in the syllabus, the actual marks allocated to the questions in the paper were significantly in line with the syllabus.

PERFORMANCE OF THE CANDIDATES The general performance of the candidates was average with a reasonable number of passes. However, the May 2021 diet witnessed a higher pass rate of 51.38% compared to 49.08% for the November 2020 diet. High performers were very few and spread across all centres; Low performers were also spread in all centres, but certain centres registered more low performers than the others. There were no signs of copying at a particular centre identified.