Abstract:
EXAMINER’S GENERAL COMMENTS
The November 2019 Strategic Case Study (Paper 3.4) examination was the first of the
examinations marking the beginning of the new syllabus, which has been adopted by
the Institute of Chartered Accountants (Ghana). The paper, being the final paper of
the professional examinations for one to fully qualify, was meant to be very
challenging. The paper aimed at testing candidates’ ability to integrate and synthesize
the various knowledge acquired in the other courses to solve business problems. Key
highlights of the Paper 3.4 which departed significantly from earlier regimes included
a pre-seen information that preceded the day of the examination by two weeks as well
as an emphasis on financial or quantitative analysis for organisational decision
making. In my estimation, there was a general disappointment from candidates since
the general performance fell woefully below what was expected. The paper was not
overly challenging, as was expected, to warrant the poor performance that candidates
exhibited.
