Section A will consist of two compulsory 'case study' style questions, worth a total of between 50 and 70 marks. The Pilot Paper contains two 30-mark questions, but it should be noted that this is not intended to set a strict precedent. The case study questions will provide detailed information, including extracts from financial statements and audit working papers, and strategic and operational details, for a client business. A range of requirements will be set for each case study, covering different syllabus areas. For example, a case study question could contain requirements on planning, evidence, and ethics. The aim is to mix up requirements and place candidates in a 'real world' situation where they would be faced with several very different issues in relation to the same client.
Section B will contain three questions from which two should be attempted. This section will be worth a total of between 30 and 50 marks. Short scenarios will be provided as a basis for the Section B requirements.

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