changes to FRA/ECR units

Hi, im currently doing technician level n my friend intermediate home learning. do u guys know if there are any changes in june 09 exams comparing to previous years. for example VAT 15% ??
thanks for help
thanks for help
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Not sure if this helps but i sat my FRA in december(when changes first came in) and the exam was still based on 17.5 %
the only difference if working it would be
15% exclusive = amount x 0.15
15% inclusive = amount * 3/23
so if 100
100*0.15=15
100*3/23= 13.04
I sat my FRA dec as well
anyway thx for response
If you drop James a PM am sure he could help or any of the AAT staff ive found these really helpful and always answer.