STUDENTS who face exams in the summer months are advised to start their revision early in the New Year.

Even if the dreaded GCSEs, A Level or University tests seem ages away, the Association of Chartered Certified Accountants recommends that pupils start planning for their exams, by at least drawing up an all-important revision timetable, well in advance.

The ACCA also offer the following advice:

l Start early - don't expect to cram revision in the last week before the exam

l Produce a realistic timetable with periods for relaxation and exercise built in

l Create 'mind maps' or plans to summarise major areas of the syllabus - don't rely on other people's maps as 90 per cent of their value is in the thought process that goes into creating them

l Practice past exam questions under timed conditions - don't just review the answer.