Understanding the Skills Required to be Successful in Case-Based Exams

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1 This is the secnd article in a series f five written as resurce fr lecturers and candidates fr Prfessinal 2 exams. The series has as its gal the imprvement f exam pass rates at the Prfessinal 2 stage. Each f the articles in this series can be used individually but are mst beneficial if used cllectively. Candidates and lecturers are advised t review all the articles t btain maximum benefit. While there is sme verlap between the articles every attempt has been made t minimise this verlap while striving t achieve a cnsistency f terminlgy and key requirements thrughut. Understanding the Skills Required t be Successful in Case-Based Exams By William Meaney Intrductin. This article fllws n frm Hw t Apprach Prfessinal 2 Stage Exams - the 10 Ps Apprach with a view t delving deeper int the skills required fr exam success. A review f recent exams indicates that candidates are required t have a significant range f skills frm the ability t advise n an apprpriate future business strategy t prducing cnslidated accunts. It is als ntable that the verbs used in the rubrics acrss the full set f Prfessinal 2 papers include: analyse, evaluate, critically assess, critically analyse, justify, discuss, prpse, advise, specify and analyse (higher level verbs requiring applicatin f knwledge), and explain, describe, utline, identify (lwer level verbs requiring textbk knwledge) and In additin t the verb requirement candidates are required t write reprts, mems, draft letters, briefing ntes and present data in varius technical frmats fr reprting results and assessment f situatins t aid reprting and decisin making. What is ntable frm this list f verbs and activities is the range f skills tested. Further analysis f the papers indicates a heavy emphasis n synthesis and applicatin f learning (frm acrss all subjects) and judgement t slve clients prblems in a variety f scenaris ver all the subject areas. Given the scpe f the exams, bth in technical cntent and prblem slving requirements, it is interesting t nte that examiners are essentially testing fur key skills acrss the exams. Bradly speaking the skills that yu will need t secure a gd grade in any f the Prfessinal 2 Stage exams are: 1. Technical Knwledge An in-depth knwledge f the curse material demnstrated thrugh the apprpriate applicatin f this learning t case-based scenaris. 2. Exam Technique Shwing yur skill in questin selectin, timing, scring marks, and maximising the time available t yu in the exam. 3. Adding Value t yur case client 4. Presentatin Skill Preparing and presenting an answer script that is legible, well structured, prfessinally written with relevant slutins will maximise yur chance f earning marks efficiently within questins and acrss each paper. Page 1 f 7

2 Nw let us lk at each f these elements in turn. 1. Technical knwledge The Prfessinal 2 exam requires yu t cnsiderable technical knwledge acrss a range f subject areas. The curse prviders fcus heavily n the cvering f the necessary cntent t ensure that yu have sufficient technical skill t attempt the exams. Althugh curse prviders include insights and advice n exam skills and techniques it is up t yu practise and develp yur exam technique and presentatin skills. Yu shuld be aware that there is a blend f the technical and narrative skill that is essential fr exam success. That is nt t diminish r minimise the imprtance f the heavy technical cntent and bias tward quantitative skills in Advance Crprate Reprting, Taxatin, Strategic Perfrmance Management and Strategic Crprate Finance. While in-depth technical knwledge is essential, alne it is insufficient t secure a pass. That said, the better yur technical knwledge the easier it is t apprach the technical element f the case-based scenaris s ensure that yu spend sufficient time hning yur technical skills particularly fr subjects with a high quantitative element. Reaching exam standard requires lts f practise sessins n past papers. This is mst beneficial when yu try t d past questins under exam cnditins and timings. T paraphrase the ld glfing adage the mre yu practise the luckier yu get. This is true f all papers and nt just the highly quantitative papers. There really is n substitute fr putting in the hard wrk, 175 hurs per subject split between lectures, yur wn revisin, revisin days and practise sessins is a reasnable estimate f the time invlved. (Think back and tt it all up). All this wrk and learning is tested in 3.5 hurs. It is als imprtant t realise that althugh the exams are pen-bk this des nt diminish the in-depth technical learning and skill that is required. Technical shrtcmings cannt be vercme, in the exam hall, by reaching fr the textbk. Time, r mre accurately, the lack f time is yur greatest enemy in there and searching fr, trying t absrb, and then trying t apply textbk cntent is likely t take mre time than is available. Yu must have the technical wrk dne lng befre yur arrival at the exam hall. 2. Exam technique Gd exam technique is vital in all exams and critical in thse that are case- based. An exam is abut earning marks and therefre yu have t learn the skills required t earn ne mark at a time in rder t pass. In an exam yu are nt marked ut f 100 ne time, yu are marked ut f 1 a hundred times! Therefre, it is vital t knw; hw t identify where the marks are, what yu have t d t get them, and hw t present yur slutins and answers in a frmat t encurage the examiner t give yu the marks. A few simple tips that, irrespective f the exam subject, yu shuld always apply nw fllw: Read very carefully the rubric (the Requirement sectin at the end f each case r scenari) t ensure yu understand exactly what the examiner wants yu t d. This is vital t success. Where this is nt dne it is a cmmn cause f failure. As an experienced marker f prfessinal examinatins I can give persnal testament that that many candidates simply d nt d what is asked in the examiner s requirement. Fr example, it is nt uncmmn fr candidates t d wrkings, present calculatins, write 2 pages n the utcme f their calculatins withut nce using the phrase I wuld advise when the rubric in the exam starts Advise X n the actins necessary t ensure the VAT returns will be cmpliant with Revenue requirements. Always Page 2 f 7

3 ensure that yu read the rubric very carefully and the answer that yu prvide addresses what is actually asked. Nte in brackets beside the marks the time available t cmplete the requirement (allwing 1.8 minutes per mark (180minutes writing time/100 marks = 1.8 min per mark) If yu are writing fr a 10 marks exam requirement the maximum time yu shuld devte t it in the exam is 18 minutes. Nt a secnd mre. If a requirement is fr a 15 marks yu shuld allcate 27 minutes fr its cmpletin and nt a secnd mre. Allcate time t each requirement as sn as yu get the paper in the exam hall. When yu start t write yur answers stick rigidly t these timings. Plan befre yu write. By taking time t plan yur answer it will assist yu t: Determine clearly, withut ambiguity, exactly what the examiner requires. Identify sufficient issues t write abut and thus allcate yur time better. Identify the number f pints yu will have t make t earn the marks available. Priritise yur answer dealing with the mst imprtant issues first. The marks allcated t a particular requirement prvide an indicatin as t the breadth and depth required by the examiner. Fr example, if the requirement is fr 5 marks it is likely t be 5 pints x1 mark each. If a requirement is fr 12 marks it is mre likely t be 6 pints x 2 marks (rather than 12 pints x by 1 mark each) each. Examiners lk fr Breadth (requiring yu t make sufficient pints) and Depth (sufficient explanatin f each pint made) in yur answers. Yu must understand what yu have t d t earn ne mark. This will generally require writing a headed paragraph with n mre than three r fur gd sentences and, at a maximum, 6 t 8 lines f a standard answer bk. If yu write much mre than this yu will be likely t spend t much time n a requirement and nt earn sufficient marks acrss the whle paper. Indeed, wrse still yu may nt prvide answers t the required number f questins. Strive t write what yu knw in the time specified. Having started writing yu must be disciplined regarding the time allcated t cmpleting a requirement. There shuld be a very clse crrelatin between time spent writing an answer and the marks btained fr that requirement. Yur target is t get at the very least a minimum half the marks fr each requirement (thugh that is quite dangerus). Failure t be disciplined has a cst. This is usually reflected in a lack f balance acrss the sectin requirements r failure t cmplete sufficient questins. It is nt uncmmn t have candidates present 4 pages fr a 12 mark requirement and then present later in their answer bk 2 pages fr a 20 mark requirement. Knw when t quit n a particular requirement. Spend t much time n sme requirements in an exam, even if yu knw a lt and want t shw the examiner yur cmprehensive knwledge n thse particular pints, yu are unlikely t present all Page 3 f 7

4 the answers required. Yur chance f passing drp dramatically if yu d nt get the paper finished. What is the chance f scring 50% having nly cmpleted 85% f the exam paper? Having the discipline t quit even if yu have nt written all yu wuld like is vital t presenting all the answers required. These are essential skills t ensuring prper exam planning. Hw t put these skills, which require cnsiderable practise, int actin is dealt with in a further article in this series entitled Reading the Rubrics fr Exam Success Hw t Maximise Yur Exam Perfrmance. 3. Adding value t yur case client What is at least as imprtant as the understanding f the technical knwledge fr exam success is an understanding f the skills the examiner is testing. A cmmn feature evident n reading Prfessinal 2 Stage papers is that there is a client requiring advice. Giving advice, irrespective f the specific terminlgy used generally requires the applicatin f knwledge. T test applicatin examiners are mre interested in yur use f technical knwledge t assist in adding value t the case based scenaris. It is the added value that is the key t success. Fr example, value is added by use f the skills f evaluating scenaris, making apprpriate judgements and assessments and recmmendatins which will assist the client in the case. Cases differ because each rganisatin is different and indeed the subject matter the examiners are seeking t test is varied. The underlying thread in all cases, irrespective f the subject, is the use f apprpriate techniques t slve the prblem stated. Case studies and case analysis require a number f skills including; Analytical skills, invlving the recgnitin, assessment, categrisatin, analysis and evaluatin f quantitative and quantitative infrmatin Applicatin skills in which theretical framewrks, analytical tls, cncepts and prir learning and/r persnal experience need t be applied and the key wrd is applied (rather than described) t address the examiner s requirement Creativity and exercise f judgement in identifying alternative slutins and making decisins as t which slutin is best given the cntext in the case study and the particular specialism. Ethical sensitivity, being able t identify ptential ethical challenges and cnflicts and prpse an apprpriate respnse and curse f actin. Cmmunicatin skill, necessary fr the cnstructin and presentatin f written reprts, a typical exam requirement. Presenting well written answers using gd structure t make it easy fr the examiner t allcate marks is a valuable skill, essential t achieving grades that are abve 50%. A well prepared candidate shuld have a gd insight as t whether he / she has passed the exam (and by hw much) upn leaving the exam hall. When answering case-based scenaris a gd tip is t apprach the case as if yu were dealing with a client wh, with a clear requirement, has just entered yur ffice. Fr example if yur new client asks fr a review f her tax psitin what des the client hpe t get frm yu a prfessinal accuntant? At the minimum the client is likely t want yu t; Review her current situatin Advise n what may be wrng / prblematic with her tax affairs Page 4 f 7

5 Use yur skill and knwledge t put her in a better psitin with the Revenue. Yu wuld need t illustrate this by apprpriate calculatin t shw a pssible range f ptins, and finally Select an ptin, frm a range f tax planning ptins, which best imprves the clients psitin within the cnstraints f the existing taxatin legislatin. If yu achieve these essentials the client will, mst likely, pay fr yur services, return fr mre advice in the future and pssibly even recmmend yur services t thers. Why? The answer is simple because yu have added value. The client knws that she is better ff than befre engaging yur services. All cases, at Prfessinal 2, require these essential steps, irrespective f the subject in questin. These skills can be brken int the fllwing generic apprach. a) Identifying key issues / defects (almst directly frm the case material) b) The ability t use analysis and t draw frm case material t delve deeper int case prblems. This may require quantitative and / r qualitative assessment. c) Recmmending, prcesses, cntrls r actins that are nticeable t yu by their absence. Smething the firm / client shuld be ding but is nt ding at present and which wuld imprve their current psitin. It is the ability t add value t the scenari in this way that scres marks in the exam. Mere repetitin f case material, lng intrductins r descriptins earn very little marks, waste a lt f valuable time and limit yu chance f exam success. 4. Presentatin skill. Presentatin skill is a subset f gd exam technique. The aim is t present an exam script that is legible, well structured, prfessinally written and that maximises yur pprtunity t earn marks efficiently bth within questins and acrss the whle paper. Regardless f hw much yu knw it is hw yur slutins are presented t the examiner that prvides him / her with the pprtunity t award yu the apprpriate marks. Slutins presented t examiners generally fall int three categries. Thse that have: Gd cntent and are well presented. These are easy t read and mark. Gd cntent and are prly presented (smetimes frustratingly prly presented). These are difficult t read and t mark. Very gd presentatin but pr cntent. Nw which f the abve wuld yu say earn the passes? Which f the abve get the examiner n the candidate s side? Which f the abve are likely t facilitate picking up marks, achieving breadth and depth and facilitate gd time management? Which f the abve will clearly indicate where ne pint starts and finishes? Page 5 f 7

6 I think that yu wuld agree that the answers t all f the abve questins are self-evident? If s, yu shuld strive t prduce a paper with all the requisite psitive characteristics. Gd presentatin invlves many facets n which mst peple agree. These include characteristics such as legibility, use f apprpriate language, clearly signpsted sectins f answers bth within a questin and acrss the whle paper, smething which I have struggled with when writing this article (althugh I had plenty f time). Hwever, candidates have t demnstrate these almst withut thinking whilst in a time-pressured exam situatin. Indeed, the ability t present a gd exam script requires a lt f practise. Hwever, it is time well spent nt just fr the Prfessinal 2 Stage exams, but fr yur entire prfessinal career as an accuntant. While the general pints required fr gd presentatin have been mentined in this article, they are addressed in mre detail in the final article in this series entitled: The Presentatin Skills Necessary t Achieve a First- Time Pass Cnclusin. This article lks at the key requirements fr success in case-based exams apprpriate t Prfessinal 2 Stage papers. In rder t achieve success yu must understand the nature f case-based testing and the skills required. In additin, yu need t understand the key requirements f having in-depth technical knwledge, excellent exam technique, the skills required t add value t the case-based client and finally the imprtance f presentatin skill in preparing yur answer script. These skills verlap and interact. In rder t get the mst return fr study effrt yu need t ensure that: Sufficient time is been devted t the cvering f the curse cntent and achieving exam prficiency n technical requirement in all the papers Yu have reviewed and practised past exam papers s as t be familiar with the range f examiners requirements Used past papers t hne exam techniques t assist in identifying key verbs, facilitate exam planning t get insight int time management and t develp the skill f earning marks efficiently in exams Practise, using past papers, t get int the mind-set f adding value t clients in the scenaris presented in exam papers, and Develp excellent presentatin skills s as t maximise marks that yu may earn frm the final dcument presented t the examiner, yur examinatin script. Understanding, practising and implementing these skills will imprve yur exam technique and mre imprtantly the marks that yu earn. Page 6 f 7

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