Just a few days have passed since the CA results for the September 2025 exams were announced, and the mood remains tense. Some students see their names on the pass list, while many others quietly reflect, question, and plan their next steps. To all these students, here's an encouraging message - don't lose sight of your dream. Achieving great things often requires crossing key milestones first, and you are still on your journey to success. Remember, a delay in reaching success doesn't mean failure; it just means success is on its way with better preparation and more insight.
In Part I, we explored the emotional highs and lows each day brings, finding hope through the lessons learned. We recognised that failure is merely a pause before success, not the end. Inspired by the movie "12th Fail," where the main character turns setbacks into steps toward becoming an IAS officer, we discussed how the CA Examination-second only to Civil Services in difficulty-tests not only memory but also maturity and resilience, beyond just study hours. We also learned from CA Raj Jaggi, that good health is as essential as good books-highlighting that a calm mind, sufficient sleep, light morning walks, and yoga often outweigh caffeine and anxiety.
The ICAI's Study Material is more than just a book; it's a route to success. Created by expert faculty and reviewed by top academicians, it reflects the examiner's viewpoint. As CA Raj Jaggi humorously pointed out, an example from his Study Material appeared in the CA Final Indirect Tax exam - a true proof of its value!
Let's start with some uplifting spirit before exploring study strategies, by recalling a classic Hindi comedy movie from 1979 - Golmaal. Remember Ram Prasad Dashrath Prasad Sharma, played by Amol Palekar, who proudly stated he was a Chartered Accountant. During that era, passing the CA exam was as rare as a solar eclipse, yet Ram Prasad accomplished it honestly and with simplicity. This resulted in truly "tax-free entertainment"! His integrity and diligence earned him such respect that his salary rose from ₹600 to ₹2,000 - a substantial amount at the time - and he also won the unconditional love of his employer's beautiful and charming daughter. The film is easily accessible on YouTube and offers wholesome entertainment.
So, my dear students, take inspiration from Gol Maal. When you succeed - which you certainly will - your hard work will result in professional achievements and great job chances. Maybe it even enhances your chances in marriage! Remember, a CA degree isn't merely a title - it adds charm, boosts confidence, and opens many new doors.
As CA Raj Jaggi says, "Zindagi ke balance sheet mein har entry ka apna samay hota hai."("In the balance sheet of life, every entry has its own time.")
And that time is coming - soon, strong, and shining.
In Part II, we move from emphasising emotion to prioritising action, shifting focus from feeling motivated to systematically implementing strategies. This section is designed for individuals who want to do more than simply dream of success-they intend to actively pursue it. It covers effective study methods, tips for enhancing concentration, creating a positive physical and mental setting, and applying the proven 3R Formula - Read, Revise, Recall. While emotion can ignite initial motivation, sustaining momentum depends on consistent effort.
Scene 4 - "When Planning Becomes the Real Partner of Passion"
The following day, the office seems more vibrant-not because of new decorations, but due to a renewed sense of energy. The familiar faces, which were tense on result day, now look calmer, as if they've discovered a quiet determination. Several students have also reached out to CA Raj Jaggi to thank him for his heartfelt words yesterday.
CA Amit :Sir, after reading Part I of your article, even my cousin - who couldn't clear the exam - said she finally slept peacefully! But she also asked one question: Sirf motivation se result aayega kya? (Will motivation alone bring results?)
CA Raj Jaggi:Amit, your cousin is correct. Motivation ignites the process, but strategy guides it. A rocket requires fuel to launch, but also a clear direction to reach the sky. Without a proper method, even intense effort can be wasted. Today, let's discuss how to study intelligently, systematically, and effectively.
1. Planning the Journey Before Starting It
He continues, "The first rule of adequate preparation is simple - don't just start studying; start with a study plan. Most students begin their preparation like they start New Year's resolutions - with excitement, but without a clear structure. They keep reading whatever comes first to hand - Income Tax one day, Costing the next, and sometimes a motivational quote in between! This scattered approach burns energy but doesn't build mastery.
Instead, divide your total preparation time into phases - Concept Building, Reinforcement, and Revision & Testing. Each phase should have its own timetable. When the plan is written, your mind finds clarity; when the plan is followed, your confidence finds wings."
Then, with a tone that balances authority and warmth, he adds."However, for efficient time management, two ingredients are indispensable - rigid self-discipline and unfailing regularity. Planning is meaningful only when it's backed by daily devotion. Students must not only plan their activities but also adhere to their plans with complete faith and consistency.
A well-made plan can transform effort into achievement. Let me tell you how planning helps in practice:(a) It saves time and effort by eliminating indecision - that ongoing confusion about 'which subject to read next' vanishes once the plan is clear.
(b) It makes sure that time is allocated wisely by stopping you from engaging in unproductive or needless activities.
(c) Effective planning enables you to combine various activities to enhance efficiency without adding more study hours. For example, you might have dinner while listening to radio songs or soothing instrumentals - this helps you relax without wasting time. Before finalizing any schedule, observe your daily routine for at least a week. Make a list of your activities over 24 hours and prioritize them. Then, identify where your valuable time is being lost. You may be surprised to find how much time quietly slips away due to distractions - time that could be better used to build your future.
CA Pooja nods eagerly, "Sir, that is true! Half of our time disappears in deciding what to study and when!"
CA Raj Jaggi laughs, "Exactly! That's why I always say - 'Planning turns confusion into concentration.' Once the plan is ready, energy flows automatically in the right direction."
2. The Law of One Seat, One Focus (Consolidated Edition)
CA Raj Jaggi: "Rohit, do you remember what I always say in the office - 'One seat, one subject.' Because the mind should not travel faster than the pen."
He continues warmly,"When you study, let your attention sit exactly where you sit. Your study table should not become a multi-purpose theatre - no mobile, no snacks, no mind wandering into future dreams. The mind is like a playful child - if you give it too many toys, it won't finish the homework. But if you give it simplicity and silence, it becomes sharp like a laser."
To make the point relatable, he adds,"Think of Aamir Khan in the Dangal Movie. He did not give his daughters ten targets. Only one -
'Gold चाहिए, बसगोल्ड.'(We want gold. Only gold.)This is a single-point focus.
Or look at Virat Kohli while facing a fast bowler - at that moment, there is no advertisement, no crowd noise, no outside world - only the ball.If he thought of five things while facing one delivery, even the best technique would fail.One ball. One stroke. One focus.Just like One seat. One subject. One chapter. One mind."
CA Pooja smiles, "Sir, so our study room should look like a temple - not a railway platform!"
"Exactly!" laughs CA Raj Jaggi.Yes - think of your study space as a ज्ञानकामंदिर - a sanctuary of learning. Maintaining a clean desk, good lighting, comfortable seating, and proper ventilation are essential tools that enhance focus, not just luxuries. A cluttered desk leads to a cluttered mind.
Then he concludes in a gentle, memorable line: "जहाँ हम बैठें, वहीं मन भी बैठजाए - यही सच्ची साधना है।"("True discipline is when the mind sits wherever we sit.")
3. The 50:10 Formula - Study Smarter, Not Longer
At this stage, CA Amit asks a practical question, "Sir, sometimes we study for 6-7 hours straight, but after two hours, our minds just stop responding. What should we do?" CA Raj Jaggi responds with a gentle smile, "Beta, the brain isn't a machine; it's a living tool that requires rhythm, not pressure. That's why I recommend the 50:10 Formula - 50 minutes of focused, undistracted study followed by 10 minutes of gentle relaxation. During those 50 minutes, study as if the outside world doesn't exist - no mobile, no social media, no mental drifting into daydreams about articleship placements or future celebrations. During the 10-minute break, avoid scrolling your phone; instead, stand, stretch, breathe, hydrate, or take a short walk. This refreshes the mind and restores its energy. Think of Amitabh Bachchan in Zanjeer - every line, gesture, and silence served a purpose and was focused. Or remember MS Dhoni behind the wickets - alert, steady, and fully present. Your study sessions should follow this pattern - focus → pause → focus again. A few cycles of deep focus like this will produce better results than 10 hours of scattered, restless work. Success isn't about duration; it's about the depth of attention. Hearing this, CA Rohit jokes, "Sir, this 50:10 formula sounds like a GST Notification - simple but powerful!" CA Raj Jaggi smiles, "Yes, but unlike GST, this will clarify your mind rather than confuse it."
He pauses briefly before speaking in a gentle, heartfelt tone. "Beta, remember that great success isn't achieved overnight; it develops steadily and consistently. Just as a river gradually cuts through rock through persistence, your success will come gradually-page by page, hour by hour, day by day. The 50:10 rhythm teaches you not to fight your mind but to work with it lovingly. When you study honestly and rest respectfully, you grow without strain. Think of Sachin Tendulkar-he didn't become great in a single match but built his mastery stroke by stroke, moment by moment. Avoid rushing for quick progress; instead, pursue sincere progress. If each day you dedicate yourself wholeheartedly to your studies-even for short, focused sessions-your success will move toward you. The universe never denies results to those who prepare with discipline, dignity, and devotion."
4. Make Books Your Companions, Not Your Burden
CA Raj Jaggi continues in a gentle, thoughtful tone: "Beta, many students unintentionally develop a tense relationship with their books. They sit down to study as if entering a battlefield-tight forehead, restless mind, and a silent countdown to when the session will end. But books are not your opponents; they are your stepping stones to success. They refine your thinking, shape your understanding, and quietly prepare you for the professional world you will soon enter. That is why you must not study simply to finish chapters; study to understand, to absorb, to grow. Let reading become a conversation between your present self and your future self. Don't just look at words-engage with them. Highlight key lines, make small notes in the margins, and summarise in your own language. The moment your handwriting enters the book, the book begins entering your mind. At that point, it stops being just a book-it becomes your mentor in your own voice."
He gently softens his tone and warmly advises, 'Study with a calm mind and a positive attitude.' A positive mindset enhances learning and improves memory retention compared to feeling stressed. When you are relaxed, knowledge comes more naturally; when tense, even simple ideas may seem daunting. Instead of viewing study sessions as chores, see them as chances to develop through each concept. Learning a single line today can refine your judgment for tomorrow; solving a problem now can boost your confidence for the exam. Treat your books with care, patience, and respect-like trusted allies guiding you toward your goals. Books are not burdens, beta-they are wings that enable you to soar, not weights that hold you down.
Scene 5 - The Power of Practice: The Bridge Between Knowledge and Success
CA Raj Jaggi now speaks in a calm, affectionate manner, saying, "Beta, many CA students tend to start serious studying only one or two months before the exam. But studying only at the last minute is like planting a seed and expecting a tree within the exam month. Knowledge takes time to develop, settle, and become second nature. Remember, the CA exam tests not just understanding but also clarity under pressure, quick execution, and consistent presentation. Therefore, practice is not optional-it's essential. I've seen many students read solved questions like a storybook-nodding, thinking they 'know it'. But knowing and performing are two different things. Unless you write with your hand, your mind cannot recall under exam stress. When such students struggle to finish the paper on time, they say, 'Sir, paper bohot lengthy tha.' But let me be clear-experts carefully check every CA question paper before reaching you. So in 99% of cases, the problem isn't the paper's length but insufficient writing practice. It's not the exam that needs to change; the preparation approach must adapt."
He speaks warmly, sharing from his life experience: "Practice is essential, not only for CA studies but as the foundation of excellence in any area. Lata Mangeshkar Ji didn't become the Nightingale of India just by understanding a song; she practised each note countless times until it became ingrained in her. Sachin Tendulkar didn't become a legend merely by watching cricket; he practiced stroke after stroke, day after day, until his bat responded instinctively. And Ustad Bismillah Khan, the legendary shehnai artist who had the historic honour of performing at the Red Fort on 15th August 1947, revealed in an interview that even after worldwide fame, every morning he practised the shehnai for nearly five hours on the banks of the Ganga in Banaras. That is devotion. That is discipline. That is mastery through practice. Whether it is public speaking, presenting a lecture, or even writing articles - practice sharpens expression. And for CA students, the greatest tool for practice is the Mock Test, from ICAI and also reputed private institutions. Mock Tests train you to think under time pressure, maintain writing speed, structure answers professionally, and remain calm during uncertainty. They transform fear into familiarity and hesitation into confidence. So, beta - study not only to understand, but to perform. Because in the CA Examination, success is not decided by how much you know, but by how clearly and confidently you can express within time."
चलो फिर से शुरुआत करें - भरोसे के साथ [Let us begin again with confidence]
As CA Raj Jaggi leisurely sips his tea and observes his colleagues, there is no lecture to deliver or further instructions to give-only a sincere message to share. He speaks gently, but each word reflects experience and genuine care. "Beta, remember always-this Chartered Accountancy journey isn't just about passing exams. It's about developing patience, honing judgment, building resilience, and discovering your true potential. One attempt, one result, or one stage doesn't define you. Your willingness to keep going does. If you've studied sincerely, nothing is lost. And if your preparation was lacking, nothing is broken. Every new attempt starts with a wiser, stronger version of yourself."
He speaks softly yet confidently, saying, "Don't compare your progress to others. Each flower blooms in its own time. Some bloom early, others later - but each has its unique fragrance. Your moment will come, and it will be beautiful. When you study again, do so without pressure. Approach it with faith-faith that every page you read shapes your future, that effort is never lost, and that preparation is not punishment but transformation."
His voice carries quiet depth:Remember, failure isn't the opposite of success; it's the foundation for it. The CA degree isn't just about knowledge-it's about character, resilience, discipline, steadiness, and grace under pressure. The world doesn't just need accountants; it needs wise, balanced, and conscious professionals. And that's exactly who you are becoming.
Then he ends with a blessing:"चलोफिरसेशुरुआतकरतेहैं - इसबारडरसेनहीं, भरोसेसे।"(Let us start again - this time, not with fear, but with trust.)
A peaceful silence fills the room - not of sadness, but of renewed confidence.
And gently, the narrative opens the next door:In Part III, we will shift focus from the discipline of study to cultivating inner stability-learning to stay calm, centred, focused, and emotionally resilient throughout this journey. A steady mind is always victorious.
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