The global body for professional accountants

The examiners' reports are an essential study resource. Read them to learn about mistakes that students commonly make in exams and how to avoid them.

Examiner's reports

The examining team prepares these reports after each exam session to offer constructive feedback on candidates’ performance in the examinations. They are full of useful guidance for future candidates.

The reports provide a general commentary on candidates’ performance as well as:

  • identifying technical aspects examined in the questions
  • highlighting good performance and where performance could be improved
  • explaining aspects which caused difficulty and why the difficulties arose, whether lack of knowledge, poor examination technique, for example.

The reports for individual versions can be accessed from the menu on this page.

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Last updated: 6 May 2015