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Background and Introduction



            • CIMA to SAICA:


                    • Time management


                           • Students are advised to utilise their time wisely and allocate
                              time for each question based on the number of marks which
                              the question counts.


                           • Students should be aware of the tendency to spend too much
                              time on the first question attempted and too little time on the
                              last – rather return to it after attempting all other questions.




                    • Communication


                           • Many students do not address what has been required, for
                              example, students who only provide calculations where

                              disclosure (notes to the financial statements) or presentation
                              (financial statement/(s)) were required.

                           • Kindly note that if a student has only showed calculations and
                              has not addressed what has been required, no marks will be

                              awarded for the calculations.
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