b) required a presentation on improvements to the management accounting information and identification of KPIs that should be included in the management accounts to support decision making for the hotel business.

Some candidates failed to mention anything about the hotel in their answers. Those candidates who managed their time and attempted this part of the question were able to identify KPIs from the case evidence and gained technical marks.

However many candidates failed to justify why the KPIs were relevant and failed to gain the professional marks.

Presentation slides and accompanying notes are a useful tool to convey information concisely to a wide audience and appear on both of the SBL specimen papers. Candidates should review slide presentation format as many answers were not presented in the required format.