i m a student of icmap and from the pattern of papers of 2011, it seems that an acma has set the papers because it is a habit of icma to give tough time to students and set difficult papers. they also concede a few marks to big questions-you must have noticed that preparation of financial statements was given 25 marks but this it has been allowed 20 with increase in no of requirements.another i ve also learnt at the institute is that they are not much concerned about the format.they give full marks if concept is clear. so i think the discussion on the format is useless.