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This study assesses the levels of cognitive complexity and aspects of rigor of assessment items. The analysis of items was based on the ACHIEVE framework to evaluate cognitive complexity in mathematics assessment. Result revealed that items that target Conceptual and Procedural skills – CP is the largest class in both years, and it dominated the assessment with 37.5% in 2023, and 32.5% in 2024. Moreover, the dominant level of complexity was Level 2. Given the pattern of item distribution, it is crucial to maintain items that balance ACP strand and prioritize a higher-level complexity.