The F2 examiner revealed that the historic pass rate for this paper is 57% since 2007, so the 58% last time around was about right.

　　Section A consists of 35 OT items worth two marks each. Section B has three multiple-task questions worth 10 marks each.

　　The common areas of difficulty are calculation questions in general, number entry items, spreadsheet based questions, standard costing operating statements and net present value questions.

　　The examiner felt that students needed to improve their exam technique for this paper. If he was teaching the paper-based exam he would advise them to do section B first. Students also needed to appreciate the levels of difficulty in section A. One approach would be to go through the OT and do all the easy ones, then go back and do the harder ones (keeping an eye on the clock at all times).

　　To be successful in F2 students need to study the full syllabus and practise, practise, practise. The examiner felt it was vital candidates don’t miss the easy questions and, if necessary, they can guess.