Remember the importance of flexibility

28 October 2020

With just 1 week to go you should all have finished your Mock Exams and are waiting for your last set of results before the ICAEW Beal Case Study exam on 4 November.

We've given you plenty to practice with 4 Beal mock exams, and now it's time for your final preparation. 

Remember, mock exams have two purposes:

  • To ensure you understand Beal’s business
  • To practice and refine your exam technique


Mock exams are NOT a prediction of what the requirements will be in the ICAEW's Beal exam. We are realistic - we explore future areas signposted in the AI document - but we are not trying to read the examiners’ minds.

This means that you must remain flexible in your approach to the exam on 4 November. You have your pro-forma appendices, your shopping lists of wider issues and discussion key words, and your AI analysis and strategy planning sheets, but these are just tools. A critical success factor will be choosing the right tool and applying it to the problem presented to you on the day.

If that means abandoning some elements of your preparation that you have spent hours on, then do so with a happy heart.

If it means adapting your pro-formas, thinking about Beal’s business in a different way, or modifying your conclusions and recommendations from those in your notes, know that all the work you have done is not wasted but has prepared you for this moment.

The examiners are assessing your readiness to become a Chartered Accountant. This is your chance to show the examiners you are ready. Do this by answering the requirements they have set, not the ones you want to answer.

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