EXAMINER’S GENERAL COMMENTS The standard of the paper for November, 2016 was high like the past diets. There were no ambiguities and typographical errors in the paper that was administered in November, 2016 and there were no ambiguities/errors that adversely affected performance in the examinations. In my candid view, all the five (5) questions were of high standard at the level of examination. Generally, marks allocation followed the weightings in the syllabus was fairly allocated to each sub-question. My only problem was however, with the marks allocated to the Regulatory Framework of Auditing under which the Ghana’s Companies Act falls. Instead of a total of ten (10) marks for this section, the marks allocated for the November, 2016 examinations was a whopping eighteen (18) marks. This disfavoured most examinees. Selection of questions in future must be done with the syllabus coverage in mind.

GENERAL PERFORMANCE The general performance of candidates in the subject is about 73%. That is, out of a total number of 456 candidates who wrote the paper 336 passed and only 120 failed. Incredible performance. The reason could be that teaching and learning are improving at the moment. In fact, questions one (1), two (2), three (3) and five (5) were well answered by candidates and this propelled more candidates to pass the paper. The pass rates for the above questions were 67%, 87% and 53% respectively. High performers for this paper was evenly spread across majority of the centres. This indicates that candidates are attending classes in most of the centres. Availability of learning materials has contributed greatly to this superlative performance. Low performers were not concentrated in a particular centre. They could be found in most of the centres. Teaching and learning in these centres are to be intensified and sustained. The level of preparedness of most of the candidates were adequate which culminated into about 73% pass rate.