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Exam Results, Pass Lists and Past Papers

The suggested solutions are for the guidance of examination students and, whilst every care has been taken in their preparation, the CIOT does not guarantee that they are free from error. Furthermore the answers should not be relied on as a source of commercial or professional advice.

Suggested solutions do not necessarily show the only way to achieve a strong mark for an answer, and should be used in conjunction with other student resources, such as candidate scripts and the corresponding Examiners' Reports, as well as the student's own reading materials.


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