This image shows a CPA case writing assumptions guide scoring grid from GevorgCPA.com for AO1 management accounting price to charge, demonstrating the calculation components required including salaries, benefits, multiple choice questions, long answer questions, exam centres, conference room rental, rental of office equipment and supplies, and general overhead with total fixed costs, scored as partial if 6 components are attempted or 4 are reasonably calculated and yes if 6 are reasonably calculated, with the key highlighted requirement that calculations must be well supported with assumptions where appropriate, relevant to CPA PEP and CFE candidates learning how assumptions affect scoring in quantitative case responses.
