There are many articles on strategies, mantra's to clear CA/CS/CMA in the first attempt but there is a popular saying by Bill Gates " Life is not fair, get used to it". But the best of both worlds would be not to loose hope on failures or getting jealous on other's success. The only and verified mantra is having a long-term vision and plan accordingly. As taught in professional courses that company with short-term vision always finishes last, the same is the case with the homo sapiens. The investment made during the struggling period changes the fortunes. If phrased in short sentence "Life is some of the choices we make"
The journey in the professional course is not a short one and the minimum time period required to complete even if you are born with the Silver Spoon is a span of 4 years. Not everyone is born with the Silver Spoon hence the time span expands with the repetition of attempts and the point where we all fail is that repetition does not add any further skills but only rectify the mistakes. We should seek to add a new skill by each passing day.
The failure to do this leads to frustration, curses and abuses to the Institutes as the time so spent is not worth to rectify the mistakes. But "Better Late than Never" we should possess some additional skills which can be also in form of a supplementary degree like a popular combination of CS & LLB where both enjoy close relationship with each other.
The other factor which is differentiated from others is the choice of a company or firm which choose for internships. Many times the employer just to hide his intentions advice's the young aspirants to focus on the quality of work you get to learn rather than stipend. To counter such thing just ask yourself a simple question, If they have a really good quality of work what hampers them to pay handsomely?
The only criteria for selecting a firm or company for internship whether they will enhance your personality and facilitate you in the area of domain in which you look forward to see yourself and dignify your contribution to the firm or company. Again the option is for the person who have long term vision and not to those who have myopic vision.
By arriving at the conclusion, the only important lesson we have to learn is to respect the value of Time and further realize that there is an ocean of opportunity before us. Our decisions will shape our future, no else can do anything apart from us. Prefer dedication rather than the repetition as Kautilya Said in its Arthshastra " Thieves can't steal ones knowledge"