STANDARD OF THE PAPER The standard of the paper was good. The questions were practical and within the syllabus in terms of structure and weightings. The paper was free from errors. The rubrics of the paper were very clear without ambiguities.

PERFORMANCE OF CANDIDATES As compared to the April 2022 diet, which recorded a 77% score above the pass mark of 50%, the August 2022 diet recorded a 66% score above the 50% pass mark. The August diet saw a deteriorating performance over the April 2022 session. This may be attributed to the fact that the time lapse between the two diets was not long enough. Tuition providers should now encourage candidates to grasp the new ICAG act. Question 4b) was a high scoring question because it is practical and popular. Question 4 aii) was however mixed because candidates found it a bit tricky. Performance in Question 3, by candidates was below expectation even though it was a straight forward question. Many candidates mixed up their understanding for the content of management representation letter with that of management letter (letter of weakness)