Answer the wordy bits first,provided they don’t depend on calculations you’ve not yet done.This paper awards approx 70%of the marks for discussion,and 30%for calculations.

　　Watch your time management when doing the calculations.Although they are not technically complicated,they can be time consuming.Lots of practice before the exam means you should be reasonably efficient at these parts in the exam,although you may well take more time than the 1.8 minutes per mark you should theoretically allow.However,if you realise it is taking too long,make up some numbers,move on and use those figures as the basis of your discussion as you’ll get the follow through marks on that basis.

        Concentrate on the core areas–these are the ones that are regularly examined;your Kaplan tutor will help you to identify what they are.But your strategy should be study breadth not depth;it is much better to have a working knowledge of the whole syllabus rather than just 6 topics in lots of depth.

　　Pay attention to the verbs in the question to start with.‘Explain’requires you to state an answer with some facts as examples to support it.So,if the question was,‘Explain the evidence you would seek when auditing provisions’,then an answer may be,‘External advice from a solicitor to prove existence and valuation.

　　Answer the wordy bits first,provided they don’t depend on calculations you’ve not yet done.This paper awards approx 70%of the marks for discussion,and 30%for calculations.

　　Watch your time management when doing the calculations.Although they are not technically complicated,they can be time consuming.Lots of practice before the exam means you should be reasonably efficient at these parts in the exam,although you may well take more time than the 1.8 minutes per mark you should theoretically allow.However,if you realise it is taking too long,make up some numbers,move on and use those figures as the basis of your discussion as you’ll get the follow through marks on that basis.

　　Advanced Performance Management

　　• Corporate failure as per recent article (July 08)

　　• Pricing (transfer pricing)

　　• Strategic planning and gap analysis

　　• Performance measures for both private and public sector

　　• Environmental management accounting