STANDARD OF THE PAPER The questions followed the usual pattern in terms of standard, quality and coverage of the syllabus. It can be inferred that the standard of the questions was in line with what has been known over the years in the academic or professional community as far as ICAG final tax paper is concerned. The questions administered in the examination were very clear, unambiguous and relevant to contemporary issues. They were not error-ridden. The typing was quite clear and made reading easy.

STRENGTHS & WEAKNESSES OF CANDIDATES Some students showed lack of preparation for the paper as most of them had no clue as to the requirement and the demands of the examiners. The usual recall questions were missing in the paper. Others who prepared well were able to sail through. Notwithstanding the fact that students largely did not prepare for the paper as the trend showed, others did so well and gave good account of themselves. The Institute should continue to insist on quality from their examinations in terms of professional standard and broad coverage of the syllabus to make students read all the areas instead of doing selective reading.