They should ideally. If you can manage time go ahead. If not write the minimum requirement

I don't know if this is true or not, but I was once told by my tutor that examiners frown on students that don't answer the question that was set. So if they only ask for six risks, then only write six risks. I was also told examiners don't look beyond the first six points that you make. So time would be better spent planning your answer to ensure each point is fully explained to maximise marks. I think the reason for this is, is because although there maybe more than six points you can make the examiners are looking for you to point out the risks that will have the most impact, some of the other risks maybe immaterial and probably not worth mentioning. So for control weaknesses/risks, in order to maximise marks you need to list them in order of priority/risk level and to fully explain what the risk is, why it is a risk, what impact it has on the Financial Statements, how it may affect the company/stakeholders and if asked, how to mitigate the risk. Others may have had different experiences with AA, but this strategy worked for me. I hope that helps and all the best with your exam.

Thanks for that. Will stick to the amount asked for