EXAMINER’S REPORT STANDARD OF PAPER The intention of the paper was to adhere strictly to the standards of Paper 2.5 in professional accounting examinations. At the same time candidates were expected to deliver high performance in the understanding of the subject matter of Public Sector Accounting. The standard of the paper was therefore similar to Public Sector Accounting Examinations set in previous years. The paper was generally devoid of ambiguities and errors which could have affected the performance of the candidates. The questions covered about eighty five percent of the syllabus and marks allocation followed the weighting principle of the syllabus. Therefore most candidates were able to give adequate or detailed answers to all questions that were asked.

GENERAL PERFORMANCE OF CANDIDATES Scripts that were moderated showed poor to high performance in various centres. Generally centres in Accra, Cape Coast and Kumasi did better than those in other areas. Those centres that performed well obviously had better teaching facilities in Public Sector Accounting as they are manned by lecturers from the public universities and polytechnics. In contrast to low performers in centres in the rest of the regions there are hardly top level lecturers to prepare the candidates adequately in Public Sector Accounting. As such the level of preparedness of candidates is reflected in their poor performance. There was hardly any sign of copying in any centre.