PQ magazine is for part qualified accountants. Read the latest web issue here – if you like what you see sign up today So, which were the papers that students found the most difficult in June, and should be the ones were pass rates could suffer? The Open Tuition’s instant poll said that P4, P5, F5, P6, P2 and P1 were the ‘hardest’ in that order. It was P4, P5 and F5 which were highest on the ‘disaster’ list, and the ones to watch come 17 July and results day. And the easiest papers?