EXAMINER’S GENERAL COMMENTS This report is focused on the evaluation of the management accounting paper written in the August 2022 professional examinations. The questions were fairly balanced in terms of spread over the syllabus and with respect to theory and calculations. The overall performance was expected to be good since the questions were within reach of an average candidate. On the whole, question one was well attempted but most of the candidates performed poorly in the remaining four questions.

STANDARD OF THE PAPER The standard was not different from previously administered papers. Almost all the areas in the syllabus were covered and marks were fairly allocated based on the weightings. It appeared however that marks allocated for question four did not commensurate with the tasks involved. Generally, the questions were within the capability and competence of an average candidate. PERFORMANCE OF CANDIDATES Performance of candidates was below expectation. Apart from question one, all the other questions were poorly attempted. The poor performance was widespread. Only few candidates performed extremely well.