STANDARD OF THE PAPER The paper is a new course introduced in November 2019, therefore no reference and comparison could be made with the same previously administered ones. The paper covered all relevant topics of the syllabus and the questions were standard and comparable to other accountancy examining bodies. The actual marks allocated to the questions in the paper were significantly in line with the syllabus as follows:

PERFORMANCE OF THE CANDIDATES The general performance was below average with the following reasons:  Many candidates could not answer Question 3a(i) very well and even significant number of candidates deviated from the question by stating and explaining the qualities of information instead of features.