Part (b) for 4 marks required a description of the factors that should be considered when placing reliance on the work of the independent expert in confirming raw material quantities. Candidates performed well on this question. Many were able to identify points such as professional qualifications, experience and independence.

The requirement verb was to “describe” therefore sufficient detail was required to score the 1 mark available per step and some answers were a little brief. Candidates are reminded to look carefully at the verb at the beginning of the question requirement, as this should help them to understand the level of detail required for their answers.