EXAMINER’S REPORT STANDARD OF THE PAPER This paper covered all the topics in the syllabus. The syllabus weightings were fairly respected in this diet. The questions were spread well enough to cover all areas of the syllabus.

GENERAL PERFORMANCE Generally, there was improvement in performance as compared to previous diets. However, performance in centres outside Accra was generally poor. ICAG should consider providing tuition for students in those locations. ICAG should organise orientation sessions for students to make them aware of the current nature and trend of corporate reporting requirements. There was no similarity of answers to suggest any possible copying.