ICAG Paper 2.1: Financial Reporting

ICAG Paper 2.1 Financial Reporting is the most technically demanding paper at the Application Level of the ICAG qualification — and the one that best separates candidates who truly understand accounting from those who are simply memorising entries. Building on the foundations of Paper 1.1 Financial Accounting, Paper 2.1 demands a significantly higher level of technical competence: the ability to apply a wide range of International Financial Reporting Standards (IFRS) in complex scenarios, prepare complete single-entity and consolidated financial statements, and analyse and interpret financial information with professional scepticism and judgement.

This is the paper where your understanding of IFRS either comes together or falls apart. With over 29 examinable standards, full consolidated financial statements, and a strong emphasis on professional communication and analysis, it is also one of the most rewarding papers to master — because the skills you develop here are directly applicable to your career as a professional accountant in Ghana and internationally.

At MSL Business School — Ghana's most decorated ICAG tuition provider with 40+ national awards and 2,000+ successful students — our Paper 2.1 classes are designed to build genuine technical mastery, not just exam technique. Our lecturers teach IFRS the way it is applied in practice, so you develop the professional judgement the examiner tests.

Paper 2.1 Financial Reporting — At a Glance

• Level: ICAG Application Level (Level 2)

• Prerequisite: Paper 1.1 Financial Accounting (Level 1)

• Exam Format: Written examination — scenario-based questions requiring preparation, application, and analysis of financial statements

• Exam Duration: 3 hours

• Pass Mark: 50%

• Core Focus: IFRS application, single entity financial statements, group accounting (IFRS 3/10), and financial statement analysis

• Standards Basis: Full IFRS as issued by the IASB — Over 29 standards examinable at this level

• Ethics: Ethical thinking and professional scepticism are expected in all syllabus areas

Why Paper 2.1 Financial Reporting Matters

Financial reporting is the language of business. Every decision made by investors, lenders, directors, regulators, and employees is informed — directly or indirectly — by financial statements. The ability to prepare financial statements that comply with IFRS, and to interpret them with insight, is one of the most commercially valuable skills a professional accountant can possess.

In Ghana, the adoption of IFRS is mandatory for all listed companies, banks, insurance companies, and large private sector entities. The Companies Act, 2019 (Act 992) requires companies to maintain proper accounting records and prepare financial statements in accordance with generally accepted accounting principles — which in Ghana means IFRS. The ability to apply these standards correctly is not optional — it is a legal and professional requirement.

Paper 2.1 also builds the knowledge base for Paper 3.1 Corporate Reporting at the Professional Level, which takes candidates even deeper into complex IFRS application, specialised industries, and sustainability reporting. Candidates who master Paper 2.1 are well placed to develop the advanced reporting competence that senior roles in finance, audit, and advisory demand.

Paper 2.1 Syllabus Structure and Weightings

The five sections of Paper 2.1 are closely integrated — Section B (standards application) underpins Sections C, D, and E. The distribution rewards candidates who invest heavily in Section B, since a strong grasp of the individual standards makes the preparation and analysis sections significantly more manageable:

• (A) Regulatory, legal and ethical frameworks; IASB Conceptual Framework; current issues - 15%

• (B) Application of accounting and financial reporting standards - 25%

• (C) Single entity financial statements - 20%

• (D) Business combinations and consolidated financial statements - 20%

• (E) Analysing and interpreting financial statements - 20%

Section B carries the highest individual weight at 25% — but its influence runs through the entire paper. Every financial statement preparation question (Section C) and every group accounting question (Section D) requires you to apply the standards from Section B correctly. A weakness in Section B will cascade through your entire answer.

Section A: Regulatory, Legal and Ethical Frameworks; IASB Conceptual Framework; Current Issues (15%)

Section A sets the professional and conceptual foundation for everything else in the paper. It is not just theory — the examiner tests your ability to apply the Conceptual Framework to practical scenarios and to identify ethical issues that arise in financial reporting contexts.

The Role of the IASB and the Standard-Setting Process

The International Accounting Standards Board (IASB) is the independent standard-setting body of the IFRS Foundation. Candidates must understand:

• The IASB: Develops and issues IFRS; based in London; members drawn from global accounting profession and business community; overseen by the IFRS Foundation Trustees

• The IFRS Interpretations Committee (IFRIC): Provides guidance on how to apply IFRS in practice where the standards are unclear or silent; issues agenda decisions and IFRIC Interpretations

• The IFRS Advisory Council: Provides strategic advice to the IASB; broad membership representing investors, preparers, regulators, and standard-setters worldwide

• The Global Preparers Forum (GPF): Provides preparers' perspective to the IASB on standard-setting projects

The standard-setting process involves: a research phase (identifying the problem), a development phase (Discussion Paper and Exposure Draft for public comment), and a final standard — with extensive due process at each stage. Candidates should understand why due process matters: it ensures standards reflect diverse stakeholder perspectives and produce high-quality, practically workable requirements.

The IASB Conceptual Framework for Financial Reporting

The Conceptual Framework (2018) is the foundation of IFRS. It is not itself a standard — it does not override any IFRS. But it guides the development of new standards and provides a basis for judgement when no specific standard applies. Every candidate must know:

The Objective of General Purpose Financial Reporting

To provide financial information about the reporting entity that is useful to existing and potential investors, lenders, and other creditors in making decisions about providing resources to the entity. The primary users are capital providers — not management, employees, or the general public.

Qualitative Characteristics of Useful Financial Information

Fundamental qualitative characteristics — without these, information is not useful:

• Relevance: Information that makes a difference to decisions — either has predictive value (helps predict future outcomes) or confirmatory value (confirms or corrects past evaluations). Information is material if its omission or misstatement could influence decisions.

• Faithful representation: Information must be complete (all necessary information included), neutral (free from bias), and free from error. Note: 'free from error' does not mean perfectly accurate in all cases — it means the process used to arrive at the information was appropriate and properly applied.

Enhancing qualitative characteristics — these increase usefulness but cannot make irrelevant or unfaithfully represented information useful:

• Comparability — users need to compare the entity across periods and with other entities

• Verifiability — different knowledgeable observers could reach agreement that information faithfully represents the underlying economic phenomena

• Timeliness — information is available to decision-makers before it loses its capacity to influence decisions

• Understandability — information should be classified, characterised, and presented clearly for users with a reasonable knowledge of business and financial activities

Elements of Financial Statements

The Conceptual Framework defines five elements:

• Asset — a present economic resource controlled by the entity as a result of past events

• Liability — a present obligation of the entity to transfer an economic resource as a result of past events

• Equity — the residual interest in the assets of the entity after deducting all its liabilities

• Income — increases in assets or decreases in liabilities that result in increases in equity, other than those relating to contributions from holders of equity claims

• Expense — decreases in assets or increases in liabilities that result in decreases in equity, other than those relating to distributions to holders of equity claims

Recognition, De-recognition, and Measurement

An element is recognised when it meets the definition AND recognition provides useful information (relevance and faithful representation). De-recognition occurs when the conditions for recognition are no longer met. Measurement bases include historical cost, current cost, fair value, and value in use — the choice of measurement basis is a key accounting policy decision affecting comparability.

Concepts of Capital and Capital Maintenance

The financial capital maintenance concept (most common in practice) holds that profit is earned only after the nominal money amount of opening net assets has been maintained. The physical capital maintenance concept holds that profit is earned only after the productive capacity of the entity has been maintained. This distinction underlies the debate about historical cost vs. current value accounting.

Ethical and Professional Issues in Financial Reporting

The IESBA Code of Ethics applies to all professional accountants involved in financial reporting. Key areas examinable at Paper 2.1 level include:

• Creative accounting and earnings management: The use of accounting choices to portray a more favourable picture than the underlying economic reality warrants. Examples include: aggressive revenue recognition, understating provisions, off-balance-sheet financing, and window dressing. These practices may be technically within the rules but violate the spirit of faithful representation.

• Pressure from management: A finance professional may face pressure from management to report results that meet market expectations. The professional's duty is to resist this pressure and apply the standards faithfully. If the pressure becomes untenable, the professional must consider resignation and, in certain circumstances, whistleblowing.

• Professional scepticism: A questioning mind, alert to conditions that may indicate possible misstatement due to error or fraud, and critical assessment of evidence. Required in all financial reporting contexts — not just audit.

Sustainability and Climate-Related Risks in Financial Reporting

The IASB has taken significant steps to address sustainability in financial reporting — a topic the examiner is actively testing at the Application Level:

• IFRS S1 and IFRS S2: The ISSB (International Sustainability Standards Board, established by the IFRS Foundation in 2021) has issued IFRS S1 (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures). These standards require entities to disclose material sustainability-related risks and opportunities alongside their financial statements.

• Impact on existing IFRS: Climate-related risks can affect financial statements under existing standards — IAS 36 (impairment), IAS 37 (provisions for environmental liabilities), IAS 16 (useful lives of assets in carbon-intensive industries), IFRS 9 (credit risk in climate-exposed sectors), and going concern assessments. Candidates must be able to identify these links.

• Ghana Corporate Governance Code: The 2020 Code requires listed companies to report on sustainability and governance — candidates must understand these requirements in the Ghanaian context.

Section B: Application of Accounting and Financial Reporting Standards (25%)

Section B is the technical core of Paper 2.1. With 29 examinable IFRS/IAS standards, this is the most content-intensive section of the entire Application Level. Mastery here is non-negotiable. The below shows all standards examinable at Paper 2.1 level:

• IAS 1 - Presentation of Financial Statements

• IAS 2 - Inventories

• IAS 7 - Statement of Cash Flows

• IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors

• IAS 10 - Events After the Reporting Period

• IAS 12 - Income Taxes

• IAS 16 - Property, Plant and Equipment

• IAS 19 - Employee Benefits

• IAS 20 - Accounting for Government Grants

• IAS 21 - Effects of Changes in Foreign Exchange Rates

• IAS 23 - Borrowing Costs

• IAS 24 - Related Party Disclosures

• IAS 28 - Investments in Associates and Joint Ventures

• IAS 32 - Financial Instruments: Presentation

• IAS 33 - Earnings Per Share

• IAS 36 - Impairment of Assets

• IAS 37 - Provisions, Contingent Liabilities and Contingent Assets

• IAS 38 - Intangible Assets

• IAS 40 - Investment Property

• IAS 41 - Agriculture

• IFRS 3 - Business Combinations

• IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations

• IFRS 9 - Financial Instruments (recognition, presentation & measurement — excl. derivatives & hedge accounting)

• IFRS 10 - Consolidated Financial Statements

• IFRS 11 - Joint Arrangements

• IFRS 12 - Disclosure of Interests in Other Entities

• IFRS 13 - Fair Value Measurement

• IFRS 15 - Revenue from Contracts with Customers

• IFRS 16 - Leases

Rather than treating each standard in isolation, the examiner tests them in integrated scenarios — a single question may require the application of IAS 16 (PPE), IAS 23 (borrowing costs), IAS 36 (impairment), and IAS 38 (intangibles) simultaneously. Understanding how the standards interact is as important as knowing each one individually.

Section C: Single Entity Financial Statements (20%)

Section C tests the ability to prepare complete, compliant financial statements for a single entity in accordance with IAS 1 Presentation of Financial Statements. This is a core practical skill that every professional accountant must possess — and a significant source of marks in every Paper 2.1 sitting.

IAS 1: Presentation of Financial Statements

A complete set of financial statements under IAS 1 comprises:

• Statement of Profit or Loss and Other Comprehensive Income (SPLOCI)

• Statement of Financial Position (SFP) — balance sheet

• Statement of Changes in Equity (SCE)

• Statement of Cash Flows (SCF) — under IAS 7

• Notes, including a summary of material accounting policies

Statement of Profit or Loss and Other Comprehensive Income

Can be presented as one statement or two separate statements. The single statement presents: revenue, cost of sales, gross profit, distribution/selling costs, administrative expenses, other income, finance costs, share of profit of associates, profit before tax, income tax expense, profit for the period, then other comprehensive income (OCI) items — which are either items that will not be reclassified to P&L (revaluation gains on PPE, remeasurements of defined benefit schemes, FV changes on equity investments at FVOCI) or items that may be reclassified (FX translation differences on foreign operations, effective portion of cash flow hedges). Total comprehensive income = profit + OCI.

Statement of Financial Position

Presented with current/non-current classification (or in order of liquidity for financial institutions). Non-current assets: PPE, investment property, intangible assets, goodwill, investments in associates, deferred tax assets. Current assets: inventories, trade receivables, other receivables, short-term investments, cash. Equity: share capital, share premium, revaluation reserve, retained earnings, other reserves. Non-current liabilities: long-term borrowings, deferred tax liabilities, long-term provisions, lease liabilities. Current liabilities: trade payables, short-term borrowings, current portion of long-term debt, income tax payable.

Statement of Changes in Equity

Shows movements in all equity components during the period: share capital (new issues), share premium, revaluation reserve (revaluation gains/losses, deferred tax on revaluation), retained earnings (profit, dividends, prior period adjustments), other reserves (OCI items). A common exam trap: dividends are deducted from retained earnings in the SCE, not from profit or loss.

Statement of Cash Flows (IAS 7)

Classifies cash flows into three categories: operating (direct or indirect method — the indirect method is more common in exams: start with profit before tax, adjust for non-cash items and working capital changes), investing (purchase/sale of PPE, intangibles, investments, interest received), and financing (new borrowings, repayments, dividends paid, share issues). Candidates must be proficient at the indirect method and at identifying which category each cash flow belongs to.

Disclosure Notes

Specific notes examinable at Paper 2.1 level include: accounting policies, estimates and judgements, PPE movement schedule (cost/accumulated depreciation/NBV), intangibles movement, leases (ROU assets and lease liabilities), deferred tax, provisions, commitments, related party transactions, and earnings per share.

Section D: Business Combinations and Consolidated Financial Statements (20%)

Group accounting is one of the most technically complex — and most heavily examined — areas of Paper 2.1. Candidates must be able to identify which entities are included in group accounts, apply the acquisition method under IFRS 3, and prepare consolidated financial statements for a group with subsidiaries, associates, and joint ventures.

IFRS 3: Business Combinations — The Acquisition Method

IFRS 3 requires the acquisition method for all business combinations. The steps are:

• Identify the acquirer — the entity that obtains control

• Determine the acquisition date — when control is obtained

• Recognise and measure identifiable assets acquired, liabilities assumed, and any non-controlling interest (NCI)

• Recognise and measure goodwill or a gain from a bargain purchase

Goodwill Calculation

Goodwill = Consideration transferred + NCI at acquisition + Fair value of previously held interest (if step acquisition) – Net identifiable assets at fair value at acquisition date. Goodwill is not amortised — it is tested for impairment annually (IAS 36). NCI can be measured at fair value (full goodwill method — goodwill includes NCI's share) or at the NCI's proportionate share of net identifiable assets (partial goodwill method — goodwill only reflects parent's share). Candidates must be able to compute goodwill under both methods.

IFRS 10: Consolidated Financial Statements — Control

An entity controls an investee when it has: power over the investee (existing rights giving ability to direct relevant activities), exposure to variable returns from its involvement, and ability to use its power to affect those returns. Control can exist with less than 50% ownership (de facto control, potential voting rights). Special purpose entities and structured entities must be consolidated when controlled.

Preparing the Consolidated Statement of Financial Position

The consolidation process:

• Combine the assets and liabilities of parent and subsidiary (100% line-by-line)

• Eliminate the parent's investment against the subsidiary's equity at acquisition date

• Recognise goodwill (or bargain purchase gain)

• Adjust for fair value uplifts on net assets at acquisition — with corresponding adjustments to depreciation/amortisation in post-acquisition periods

• Eliminate intragroup balances (receivables/payables, loans)

• Eliminate unrealised profits on intragroup transactions (inventory, PPE)

• Calculate non-controlling interest at reporting date: NCI at acquisition ± NCI's share of post-acquisition profits and OCI

• Calculate retained earnings: Parent's retained earnings + Parent's share of subsidiary's post-acquisition retained earnings ± intragroup adjustments

Intragroup Adjustments — Common Exam Traps

• Intragroup inventory (unrealised profit): If parent sells goods to subsidiary at a mark-up and subsidiary still holds those goods at year-end, eliminate the unrealised profit: Dr Retained earnings (seller's group share) / Dr NCI (if subsidiary is seller, adjust NCI), Cr Inventory.

• Intragroup PPE transfer: Eliminate profit on transfer; adjust depreciation for the excess depreciation on the inflated value.

• Intragroup dividends: Eliminate the subsidiary's dividend received in parent's income; reduce subsidiary's equity for dividend paid.

• Intragroup loans: Eliminate the loan in both parent and subsidiary; eliminate any interest income/expense.

Associates and Joint Ventures — IAS 28 and Equity Accounting

An associate is an entity over which the investor has significant influence (generally 20-50% ownership, or board representation, participation in policy-making, material intercompany transactions). A joint venture is a joint arrangement where parties have rights to net assets. Both are accounted for using the equity method:

• Initial recognition: investment at cost

• Subsequent: increase/decrease by investor's share of profit or loss, share of OCI movements, less dividends received

• On the consolidated SFP: one line — 'Investment in associates/JVs'

• On the consolidated SPLOCI: one line — 'Share of profit of associates/JVs'

• Eliminate unrealised profits on upstream (associate sells to investor) and downstream (investor sells to associate) transactions to the extent of the investor's interest

Joint Arrangements — IFRS 11

A joint arrangement is an arrangement where two or more parties have joint control. Two types: joint operations (recognise own share of assets, liabilities, revenues, and expenses — regardless of legal structure) and joint ventures (equity method). The classification depends on the structure of the arrangement and the parties' rights to assets and obligations for liabilities, not merely the legal form.

Section E: Analysing and Interpreting Financial Statements (20%)

Financial statement analysis is the application of analytical techniques to evaluate the performance, position, and prospects of an entity. Section E tests the ability to compute ratios, identify limitations, and prepare professional written interpretations for specific stakeholders. The quality of written analysis — not just computational accuracy — is what earns top marks.

Users of Financial Statements and Their Needs

• Investors (shareholders): Current and future earnings, dividend prospects, share price performance, capital growth — profitability and investor ratios

• Lenders (banks, bondholders): Ability to service debt and repay principal — liquidity, gearing, and interest cover

• Suppliers and trade creditors: Ability to pay on time — liquidity and working capital ratios

• Employees: Job security and pay prospects — profitability and going concern

• Government: Tax compliance, regulatory compliance, economic contribution

• ESG investors: Environmental, social, and governance performance — non-financial KPIs alongside financial metrics

Ratio Analysis — Full Framework

Profitability and Return Ratios

• Gross profit margin = Gross profit / Revenue × 100%

• Operating profit margin = Operating profit / Revenue × 100%

• Net profit margin = Profit after tax / Revenue × 100%

• Return on Capital Employed (ROCE) = EBIT / (Total assets – Current liabilities) × 100%

• Return on Equity (ROE) = Profit after tax / Shareholders' equity × 100%

• Asset turnover = Revenue / Capital employed

Efficiency (Activity) Ratios

• Inventory days = Inventory / Cost of sales × 365

• Receivables days = Trade receivables / Revenue × 365

• Payables days = Trade payables / Cost of sales × 365

• Working capital cycle = Inventory days + Receivables days – Payables days

Liquidity Ratios

• Current ratio = Current assets / Current liabilities

• Quick ratio (acid test) = (Current assets – Inventories) / Current liabilities

• Cash flow from operations to current liabilities = Cash from operations / Current liabilities

Gearing and Leverage Ratios

• Gearing ratio = Debt / (Debt + Equity) × 100% [or Debt / Equity]

• Debt-to-equity ratio = Total debt / Total equity

• Interest cover = EBIT / Finance costs

• Net debt = Borrowings – Cash and cash equivalents

Investor Ratios

• Earnings per share (EPS) = Profit attributable to ordinary shareholders / Weighted average number of ordinary shares

• Price-earnings (P/E) ratio = Market price per share / EPS

• Dividend yield = Dividend per share / Market price per share × 100%

• Dividend cover = EPS / Dividend per share

• Net asset value (NAV) per share = Net assets / Number of shares

Limitations of Financial Statement Analysis

Candidates must be able to identify and explain the specific limitations relevant to the scenario:

• Historical cost — financial statements reflect past transactions, not current values; particularly distorting in periods of high inflation (relevant to Ghana's recent inflationary environment)

• Different accounting policies — comparisons between entities are limited if they use different policies (e.g., cost model vs. revaluation model for PPE, or different inventory cost formulas)

• Non-financial factors — ratios capture only financial data; they miss brand strength, customer relationships, employee morale, innovation pipeline, and ESG performance

• Seasonality — year-end ratios may not represent the typical position (e.g., a retailer's inventory just before Christmas)

• Window dressing — management may take short-term actions to improve year-end ratios (e.g., collecting receivables aggressively, delaying payables)

• Creative accounting — accounting choices within IFRS can significantly affect reported numbers without reflecting underlying economic reality

• Group complexity — consolidated accounts hide the performance of individual entities within the group

• Single-period analysis — ratios at a single date need to be compared over time and against benchmarks to be meaningful

Value Added Statements

A value added statement shows how the wealth created by the entity (value added = revenue – bought-in materials and services) is distributed among stakeholders: employees (wages and salaries), government (taxes), providers of capital (interest and dividends), and retained for reinvestment. Candidates must be able to prepare a simple value added statement from financial statement data.

Professional Report Writing

The examiner consistently rewards well-structured, professionally written analysis. In exam answers: use a clear report format (To/From/Date/Subject), address the specific audience (investor, bank, management), link ratios to the specific facts of the scenario, draw conclusions rather than merely describing changes, and note limitations relevant to the specific situation. Generic ratio descriptions without scenario-specific application earn few marks.

How to Pass ICAG Paper 2.1 Financial Reporting

1. Master the Standards — But Learn Them in Context: With about 29 examinable standards, the temptation is to memorise rules in isolation. The more effective approach is to learn each standard through application — work through examples, prepare journal entries, and see how the standard affects the financial statements. MSL's classes teach IFRS through worked examples, not just definitions.

2. Practice Financial Statement Preparation Under Time Pressure: Sections C and D together carry 40% of marks, and both require preparing financial statements under timed exam conditions. Practice these regularly — not just reading how they work, but actually preparing them from scratch. Develop your own proforma layouts for the SFP, SPLOCI, SCE, and SCF so you can work efficiently in the exam.

3. Build a Systematic Approach to Consolidation: Group accounting has a methodical structure — learn it as a process, not a collection of disconnected rules. MSL's consolidation methodology walks you through every adjustment systematically: fair value adjustments, goodwill, NCI, post-acquisition profits, intragroup eliminations, and associate accounting. Use a consistent approach in every practice question.

4. Develop Your Written Analysis Skills: Section E marks are not just for computing ratios correctly — they are for the quality of your interpretation. Practice writing analysis paragraphs that: name the ratio and the movement, explain the possible causes using facts from the scenario, draw a specific conclusion relevant to the user identified in the question, and note relevant limitations. This is a skill that must be practised, not just understood in theory.

5. Stay Connected to Current Developments: Section A on sustainability and current issues rewards candidates who follow developments in IFRS and Ghanaian financial reporting. Follow IASB updates, the Ghana Corporate Governance Code requirements, and ISSB sustainability standards. MSL keeps our teaching materials current — you will not be surprised by recent developments in our classes.

Why Study Paper 2.1 at MSL Business School?

Paper 2.1 Financial Reporting is one of the most technically demanding papers in the ICAG qualification. MSL is Ghana's most experienced and most successful ICAG tuition provider — with the awards and student results to prove it.

What Makes MSL Different for Paper 2.1

• Expert lecturers with real-world IFRS application experience — not just textbook knowledge

• Over 29 examinable standards taught through worked examples and integrated scenarios

• Live online classes with real-time Q&A — work through complex consolidation adjustments with your lecturer

• Same-day class recordings — review complex IFRS applications as many times as you need

• The MSL App — AI-powered practice questions, standards summaries, and progress tracking

• Mock examinations with detailed, examiner-style written feedback on your consolidation workings and ratio analysis

• Comprehensive study materials updated for the 2024–2029 ICAG syllabus

• 2,000+ successful ICAG students — Ghana's most proven tuition track record

• 40+ national awards including Overall Best Graduating Student across all three ICAG sittings in 2024

• ICAG-Approved Partner in Learning

Register for ICAG Level 2 Tuition at MSL Business School Today

Contact us via WhatsApp, email, or through the MSL App to enrol in our next Paper 2.1 Financial Reporting class. Our team will help you build the right study plan to pass on your first attempt and develop the IFRS expertise that employers across Ghana's professional services, banking, and corporate sectors demand.

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Our team will confirm which papers you need to sit, advise on any exemptions, and get you enrolled in the right programme for your next sitting.

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