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The Institute of Chartered Accountants of Nigeria (ICAN) the body responsible for the certification and governing body of accountants in Nigeria has just concluded it November diet yesterday and well only God knows how it will turn out because it was expected to be an examination hall but ended up being a massive sleeping hall.

Well, I don’t know how it was for the foundation level but believe me, I saw some of them sleeping also in the examination hall, but for the skills and professional, it is only God that will help them.

It started with the Financial reporting for the skills which am currently writing, well the questions were not really bad but knowing how accounting questions have been and considering the fact that the compulsory number one question was for a whooping forty marks, the question really tie wrapper, you can almost spend an hour on that question, actually the question made me sweat, but you will be wondering if the financial reporting made me sweat, how come the hall became a sleeping hall? Well, my people wait for the gist o.

Financial reporting was in the morning of Tuesday, in the afternoon was corporate strategic management and ethics, that simple exam, it is done but when I opened the question paper, my initial morale ran away, believe me, I read the ICAN text of that particular course cover to cover but the question number one was not in their study text and a whooping 40marks, that is “when men slept” and did you know the funny thing about this particular question, previously when ICAN set the number one question as a 30marks, they normally create a mix of 3 different strategies for the student to use and analyze the situation bedeviling the organization but for this one, they made sure they stayed on the same strategy of Fitzgerald and moon. I am thinking they know that the student won't have the material or else they won’t have done that, because it would have been a very cheap 40marks for the students.

After that I almost stopped doing revision for the exam, because am not sure of what to expect again and remember we are talking about 40marks out of the attainable 100marks.

The performance management was also tough, a decision making process with a big twist I have not seen before, although we tried because I have already marked that course for “A” if ICAN has such a grading system.

But for the audit and assurance and the public sector accounting and finance, the questions were quite okay at least you can remember seeing them in the past questions and their study pack but in all sha, ka sa ma dupe ni.

Finally, my observation in this recent ICAN diet is that “some men slept”, “some men sweat” while “some men just wept”