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BA5 FINAL FAIL - !!!!!!

  • Associate
  • Practice Licence
  • 1 post
  • # 115461


I have just failed BA5 Final - only achieving 71% - previous mock paper results were 88% and 100%.  The 100% pass exam only taken yesterday.

Area where I have failed is - 'The Partnership Current Accounts'.  I found the narrative in the question and background information completely confusing and ambiguous, hence the fail.  With this topic, you are required to list figures in the one column only provided.  There is no extra column to define if the figures are CR or DR balances.  Both previous mock papers have listed both DR and CR columns.  There is absolutely no information as to differentiate between these credit and debit balances.  I tried to put brackets around one figure (ie) (£676) to show a negative figure, but the system would not allow this.  How else am I to make this differential.  I contacted my study school, but as they do not have access to any of the ICB papers, could not help and referred me to ICB.  I spoke to ICB and expressed my absolute frustration over this oversight by them and asked to be put through to someone to discuss.  ICB's advice was to ask me to put it in writing as there was no one available to speak to.   

I am now left with the weekend to stew over this with the added hassle of not knowing what to do when I re-take this exam and face this question again.  What kind of service are ICB offering when you do not have access to final exams, and the only way of gaining this access is to pay £25.  How is this helping and nurturing students.  I have already paid £26 for this exam, I am now faced with paying another £26 for the re-take, and this after having just renewed by membership at £55.  So, all in all, it will have cost me £107 for taking the BA5 final - that is, if I pass it this next time.  What am I actually getting from ICB for my money - certainly not personal attention as proved in the above conversation with Georgia. 

In view of the above, I am appealing to my fellow members for help with passing the BA5 final exam.   Can anyone please advise if they have sat this exam previously and know how to tackle this question.  I fully understand the workings of the Partner's Capital and Current Accounts.  It is help with how to set out these figures on the actual exam format which I am unsure of.  How did you display a negative figure ? 

Thanks in anticipation






Edited at 04 Aug 2017 03:07 PM GMT

  • Fellow
  • 82 posts
  • # 115462

We note your post but would confirm that ICB make it very clear in our regulations that we do not discuss individual examinations over the telephone and that if anyone wishes to query anything they need to put it is writing to us. This is what you were asked to do by our member of staff.


The format of the negative number as identified below in your post is perfectly acceptable in our examinations and if you had actually entered in that particular way your answer would have been accepted and marked accordingly.


I would therefore ask you that if you wish to pursue this matter you should email, as you were requested to, and we will follow this up in the normally accepted way.

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