There are multiple steps in place during the marking and adjudication process which safeguard the reasonable application of judgement during marking. These include:

• Sample marking: a number of qualified, chartered accountants mark some sample scripts (ie: all markers mark the same script) and discuss various approaches to marking and possible alternative answers.
• Convergence: Markers involved in marking the same question/case study, must “test mark” scripts and undergo a process of aligning their marking approach, so that they are all marking consistently.
• Moderation: Each marker is moderated by a “moderator” or senior marker. i.e. the moderator will remark scripts which have been marked by the marker and will compare the outcomes. Any variances are followed up. (This is to ensure that the markers are marking “on plan” and are consistent in their marking).
• Double Marking: At CAP1 and CAP2, all marginal scripts are independently double marked. Where small variances arise, the candidate is given the benefit of the higher mark. Any larger variances are investigated by the examiner. At FAE, all scripts are independently double marked and any variances discussed with the examiner or his assistant(s).