This sitting (December 2014) sees the first sitting of the new format exams, and I think the examiners are making it harder for people to pass, I am not sure if this deliberate or just a side effect.
I am sitting two exams this time - Financial Reporting and Financial Management - and both now have 40% of the marks coming from multiple choice questions, 20 in all.
Initially we thought this would make things easier, but it is not so.
Previously, because the markers viewed your workings, you could receive 'method marks', if you used the right method but the wrong figure, you would lose, or, more accurately, not be given a mark for the wrong figure, but if you carried that wrong figure through you would still get marks for using the correct method.
With the new multi choice questions, although you still have to do all the working for each question, these will not be seen by the markers so your answer will either be right or wrong, 2 marks or zero marks.
The remaining 60 marks, the exams are marked out of 100, will be from traditionally marked questions.
50 marks are needed to pass each module.
This could be interesting.
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