I set for Dec 09 and Q3 was bit difficult one.

All other questions were ok, but Q3 was time consuming. It was mixture of many question and never seen this before.

I am not sure why ACCA is placing such question, this question wan't impossible but was time consuming. within 40 min allocation reading/ understand and put it on paper take more time to such question if you never ever came across with this before.

When I came out of exam, every one where taking about same question.

Not sure whether ACCA is trying to test students understanding of subject or put more surprise question policy.

How did you find this question?

Part A and B were also connected, if you found difficult with Part A Your ROCE will be difficult to answer as well.