General Comments

The examining team want candidates to spend time reading the requirements to ensure they fully understand what is being asked of them.Quality of answers is a real issue with the P5 exam.The examining team suggests candidates aren’t helping themselves by not looking at previous advice!Students also need to be aware that scenarios want you to‘analyse’，‘evaluate’and‘assess’rather than describe.

Candidates who come to P5 expecting to repeat memorised material will only score between 20-30%.

A lack of basic knowledge was demonstrated by many candidates in September–whether this be the inability to calculate a simple ratio or failure to categorise costs.

Q1

Candidates needed to consider the use of a dashboard,costing and quality methods and the role of the management accountant.

Q2

Performance appraisal and benchmarking in an organisation,which operated a chain of depots.

Q3

Performance measure models,and evaluation of introducing non-financial performance indicators.

Q4

Based around staff appraisals and reward schemes within a service business.

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