How to use the TPS examiner report to your advantage

Cityscape with tablet displaying a report
By Ali Douglas, Assurance and Business Systems TPS Subject Controller

16 July 2018

Find out what materials and feedback are available for TPS exam retakes, and how the examiner’s report is used.

Once the results of each TPS diet have been reported, several retake resources are made available to help students consider their exam performance and prepare for future resits.

These include:

  • copies of the exam paper and solution
  • retake materials*
  • retake webex session*
  • retake mock marking facilities*
  • verbal feedback (ABS only)*
  • and examiner reports.
  • *Note: these retake resources are subject to order and payment, full details of which can be found on the retake support page.

The examiner report 

This provides insight into the common mistakes made by candidates and is derived from the comments received from ICAS examiners and the actual exam paper markers.

The examiner report includes a recap of the individual requirements for both paper 1 and paper 2, with positive and negative comments on how candidates have performed during the examination.

The report includes commentary on how candidates communicated their answers, as well as points for consideration on each question to help improve future performance.

The structure includes commentary on high / poor-performing areas. For example, comments can include examples of specific technical areas such as the correct use of accounting treatment or demonstration of an appropriate understanding of auditing standards.

However, a key consideration of the report is poor-performing areas; this can include information on where candidates have misinterpreted questions, have applied incorrect technical knowledge or demonstrated poor communication.

It may also include, where applicable, suggestions to help improve performance in future examinations.

The report includes commentary on how candidates communicated their answers, as well as points for consideration on each question to help improve future performance.

Use examples for question practice

The following example is from the June 2018 ABS examiner report:

This was the strongest area, with students demonstrating a good understanding of the basic e-commerce risks such as server reliability, data theft and customer/business impersonation, and applying this understanding in a structured way to the scenario.  

However, only stronger candidates were able to identify the risks around more complex areas associated with e-commerce, such as income recognition issues arising from the company’s advance deposit process.

Most candidates were able to explain the implication of general e-commerce risks on Sunny and provide appropriate recommendations to assist in mitigating against such risks.

However, a number of candidates did not consider the nature of the client of information in the scenario. For example, a number of candidates suggested that there was an increased risk of ‘returns’ or even ‘return of goods’, despite this not being relevant in the case of a service such as the travel agency in the scenario.  

Some candidates also failed to identify that the scenario specifically said not to cover the impact of different laws and regulations and wasted time providing risks, implications and control for this area.

Overall, this highlighted the need for candidates to use appropriate judgement in applying their learning materials and the checklists provided to the question scenario, being mindful that some considerations may not be relevant in all cases.

It is recommended that you read the report and try to relate it to your performance in the exam, using the exam paper and solutions from your exam diet.

Doing this will help you to consider areas where you may have failed to provide appropriate responses during the examination and assist in targeting areas that require further revision in advance of resits.

Please note that you can contact lecturers with any technical queries you may have or if you require specific information on the paper and solution.

When can I get the report?

An examiner report is published for each subject after the results for each of the three diets in June, August and December, and the most recent report can be found under TPS retake exam information.

Any candidate considering ordering ABS verbal feedback on their exam should first read the ABS examiner report; as this will provide insight as to how marks were achieved.


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