The suggested answers are for the guidance of examination students and every care has been taken in their preparation and the answers have taken into account the comments from Tutorial Bodies. However, the answers should not be relied on as a source of commercial or professional advice. The examples of candidate scripts are provided to give an idea of the standard and length of answers required to achieve a pass and have been chosen from candidates who have achieved a reasonable standard in the examinations. The intention is to demonstrate what is expected of a well prepared student and the scripts do not, therefore, represent comprehensive answers. When reviewing the scripts please bear in mind that the marks are not shown and the answers cannot be relied on for their technical content.