Dream on for A1 to sit on S1 / M1 .

There are much more things that were not in textbook. Dont think uni got teach SSA as well, deep inside about companies act , etc, sgx rulling ,

Whether A1 can really apply what he/she learn in uni to real world also not sure yet.

Sekali, cant even handle deferred tax/ simple consolidation review , lets not talk about review Group FS / review announcements/annual report/ OI