The averages usually vary because it depends heavily on what the class average is going into the exam . There have been instances where the class average entering the exam was extremely low so they had to make the final a bit easier to bring it up . In terms of structure , I know for the 2020 s the class structure was changed but you ' re pretty much guaranteed to have a case and some technical questions . The case is worth 50 % of your exam so don ' t skip out on it . A lot of people say to keep writing cases over and over to get practice but really I just make sure to know all possible technicals and differences in IFRS and ASPE to make sure I see any issues in the case . I don ' t like to do cases over and over again it really doesn ' t help me . In terms of technical its all about practice practice practice . Multiple choice can be annoying because they may ask for definitions . Ask me anymore questions if you like !