2016年3月份ACCA考試還有最后一天，綜合這些天學(xué)員們?cè)诰W(wǎng)絡(luò)上的反饋來看，3月份的考試的難度遠(yuǎn)大于去年12月份，特別是P5 P7科目讓很多人覺得有必要6月份再來一次。P7審計(jì)類本次考察的準(zhǔn)則難度較大，是很多學(xué)員意料之外的。3月出坑的確有難度！！
F5 sitters found F5 pretty hard, with no written questions on ABC, throughput accounting or transfer pricing. With tricky MCQs many students said they would be happy to scrape a pass.
There have not been too many complaints about exam hall conditions to date. However, one ACCAer felt the exam desks in Farnborough are too small. Another complained Southampton students had to put up with a leaking roof. Luckily it did stop raining half way through.
The biggest complaint of F7 sitters was the amount of work they needed to do to get just four marks in Q1. One sitter claimed they had spent half an hour “to get four bloody marks”.
It appears F8 sitters disagreed which was the hardest question on the paper – so, was it Q3, Q4, Q5 or Q6? All were mentioned as the ‘hardest’.
ACCA students also seem have an new skill to master - remembering how they answered the MCQs! One candidate admitted to being worried about leaving the hall with their answers, as they wondered if invigilators may think they walked in with the answers too! The order of answers is another hot topic online. ACCAer are apparently concerned if there are too many of the same letters in their answers (this time it was C), or in a row. “I have changed one in the exam and now regret it,” explained one ACCAer.
Meanwhile P1 sitters felt the exams were ‘OK’. Although time pressured some students felt the paper was just ‘a bit boring’. There was lots of optimism out there for the pass rates this time around.
The key feedback about the P2 exams was the confusing nature of the paper. “There were too many things to consider,” explained one sitter.
ACCA P5 exam sitters were ‘steaming’ after the March sitting. Students found the spring test extremely time pressured, and many struggled to read and deliver what was being asked for in the allotted time. One ACCAer ventured it would take six hours to provide the examiner with the quality of answer he wanted. Another sitter claimed his answer booklet “looks like it was written by someone on crystal meth”. Some students are saying ‘enough is enough’, and one sitter felt the time was right to petition the ACCA with their real concerns about this paper. Many PQs seem to have got permanently stuck on this paper. The approach of tuition providers is also being questioned, as they too don’t seem to comprehend just how difficult this final level paper has become.
Several P7 sitters admitted to spending too much time on Q1 this spring. Many resitting the exam claimed the March test was much harder than December. Time management issues were mentioned by many as the big challenge of this paper. As one sitter put it: “I just didn’t have time to write quality answers.”