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Hi Friends, just writing my first & best article on this website. It took me about 5.5 years to get this degree and I was little over to average student but quite good in accounts only. It started like this. I did my graduation from Bikaner University in Commerce. But my father was worried that plain graduation would take me nowhere. So I gave entrance exam of CS foundation and failed twice in Business communication paper but got exemption in all accounts and QT, because I was from a Hindi medium school, I belongs to a rural village Deshnoke in Bikaner district (Rajasthan), which is famous for its mouse temple. After all this left the CS.

Again I had to look for other option. This time suddenly on 18th April my friend called me from Delhi after writing B.Com final year exams to join a CA firm in Delhi and same time my daddy asked me to join their Company’s new unit in Daman for accountant Job. I can tell you that for next to nights I did not sleep because I had never dreamt to become accountant simply. I gave my father the option of working with a CA firm as a assistant, but my father was in favour of joining their company because there I was offered 5 times compare to CA firm job. So cleared my graduation in Commerce in July 2005.

I still remember the morning of 8th September 2005 that day my boos CA Anil Kumar jain asked me to register for the CA course immediately, Same day I went to CA institute for registration of PE II with DD of Rs. 3800/-. Somehow I got registered with the institute by giving reference of my boss. It was barely a month and my friend came to me and said that if you not want to pass CA then go and write ET exams which was conducted in a school in Daryaganj. I was not getting time for study because 6 days we have to work in office. But somehow, I passed all ET exams and got attempt for Nov 06. Forgot to tell you that I directly got admission to PE-2 on graduation basis. I could not get good time to prepare for the exams and my boss was not ready to give me good time for studies and coachings. So, my preparation was in fully mess. So, in August I take leave of one week to go to hometown and come back, but never returned back, because, I wanted to prepare for the exams. When I started my preparation, I was having only study material with no other reference books and notes. Even I was not aware about books writers. So, I was thinking how to start preparation for both groups in 3 months. Meantime, I got my friend Sandeep Bhura who called me for Delhi to work in a CA firm. We both friends decided to prepare together. We collect some books from senior students of Bikaner and some B.Com and other books from professor N.S. Modiji of MS College Bikaner. I used to learn and teach Sandeep Bhura because I was good in account and tax. In this way we both worked day night for continuously three months before exams and then wrote exams.


I still remember that the first paper Accounts and I still remember that I was confident of all questions except AS. I had not studied that one. I attended the both groups confidently. Those days’ papers used to be continuously without one day break. Exams were over by 6th Nov., then again I was search job in Delhi but after one month search it ended with disappointment. My daddy was not sure with my confidence and hard work that I could pass out PE II exam without any coaching class. So, daddy asked to come Bangalore to join some job. I was called by Pigeon home appliances company, a South India’s premiere home appliance company for inventory accountant job. Interview was taken on 17th January by MD. Mr. Rajendra Gandhi and Mr. Sanghvi- GM. During final round Mr. Gandhi asked why do not you complete your CA then join us then I told my daddy is not sure about my success but I am sure about my results of PE II and same time Mr. Singhvi told that today result has come, how was your results, I told I have to check then MR. Gandhi browsed my result and my score card was with 100% self study.

Accounts: - 80
Audit: - 40
Law: - 60
Costing: - 46

InfoTech: - 55

Income tax & CST: - 56     

So, Gandhi asked me to work till I join articles somewhere.

I thanked God that at least now I am a CA Inter graduate.

Now came the final journey to CA Final.

I did my computer course from SSI Jaynagar Bangalore and after 2 months of training I went looking out for article ship and left Pigeon Company. I was called by one of my jiyaji’s friend CA Hemu that time he was working in PWC Bangalore as manager. He suggested to do my articleship in Bangalore in a good or a Big 4 firm. But that time I was not aware about Big 4s and other firms So, I did not attend interview in these firms and my Grand dad’s health was poor. Every month we have to go to Bikaner for health check ups. So, I did my article in Bikaner in a very small firm name RKS & Co. I enjoyed working there as there were Concurrent Audits of Banks, PSU Audits and some other small audits. I even went to Agra for some SBI Branch Audit. But again problem came before me of studying. I had last studied in Nov 2006 and now it was Nov 2007. It was almost one year since I touched my books. And the workload was too much in that firm.

CA Final journey from 1st May 2008 when I tried to register for good coaching in Delhi but all in vain, all the batches were full for next one year for best faculties. Meanwhile I started self study for few by subject with the help of notes of some best faculties of Delhi. In May 2008 some fans told me that sometime someday some seats get vacated so we may get that time. In this way I got Praveen Sharma for accounts and Sanjay Aggarwal for costing. Both faculties was best, I took three months leave from office and then took coaching’s. But, for other subject’s not getting faculties, so I decided to prepare self only like PEII.  

Accounts was enjoyable for me since it was a favorite subject for me and as far as MAFA was concerned I prepared by taking Rajesh Makkar class notes. It since lot of Maths was involved, But the notes itself teaches us so well that I forgot that I had not studied Maths in Class 12th. His teaching method was very very good.

From November 2008 onwards my CA did not have work much work until March 2009 so he let me study in office apart. But, unfortunately in April I suffered from some wound in legs, which was giving me lot of pain continuously till may, I was not able to sit properly on chair, my whole preparations was in mess. Fortunately exams were postponed to June due to election. Even I thought one month is sufficient for revision.


Audit paper was such a bakwas and time pass. After the first page I knew almost nothing. I told my CA about my audit paper and about the face that I would not be able to score more than 40 Marks. He told me that you will pass the audit paper as CA institute is always a little lenient in tough papers. He was damn right and I managed to score 40 in audit paper. Following were my marks: -

Advanced Accounting: - 36
Advanced Auditing: - 40
MAFA: - 64
Law: - 55
Costing - 38
Direct Taxes: - 30
MICS- 28
IDT - 28

Result fail in both groups.

Again a surprise for me as I had expected above 60 marks in Accounts. And here they had failed accts. I was dejected. I had even not studied anything for two months until result came. Now I did not have much time and I had to do self study of all the papers. Earlier I did Audit from Vinod Aggarwal and  padhuka but you cannot read padhuka during exam days. So I study on V. Aggarwal and studied from them for Nov 2009 papers. The only practical paper which I studied during 6 months was MAFA and accts. The papers were average apart from MAFA which was the easiest paper in the last decade of CA papers. This time I was confident about results.

Somehow the results came and I scored the following numbers: -

Advanced Accounting: - 46

Advanced Auditing: - 40
MAFA: - already E
Law: - 60

Costing - 38
Direct Taxes: - 49
MICS- 40
IDT - 30

So, 1st group cleared. Meanwhile the articleship was on the brink of being finished. The article ship finished on March 2010 and May 2010 papers were just a few days away. But that did not happen and May 2010 result was worse as compared to earlier attempts.

But the worst was yet to come. Nov 2010. The papers were too easy to be true and I thought that I would definitely clear the papers. But from my past experience I knew that since easy papers had come so checking would be very tough. And that happened. The Costing paper was tough and the first question of 20 marks was almost only attempted by me. I scored following numbers:-

Costing Management: - 58 Marks
MICS: - 55 Marks
Direct Taxes: - 31 Marks
Indirect Taxes: - 45 Marks

So, DT was again a surprise and my score was less than earlier attempts. I had done exceptionally well in this paper and was aiming at scoring above 50 Marks but this is CA and nothing is predictable. After writing Nov 2010 attempts I was working with a good audit firm in Bangalore named JCSS consulting a quitted good firm with fortune 500 clients as a consultant internal audit. I had even thought of leaving CA at this point as it was almost 5 years since I started.

But again self confidence came to rescue. I was informed that since Nov 2010 was last attempt of CA Old course so I have to write in new syllabus and there used to be better results than one syllabus. But my firm was giving only 15 days leave that was not sufficient for me. So, in March 3rd week I left the firm by resigning in the Pune branch. So again sat in closed room for next 1.50 months from March 2011 to May 2011. May 2011 came and everything went smoothly.

And this time the day was 19st July 2011. I was sending fake messages to my some Bangalore fans about result announcement, then one of my friends Murli replied at 10 o’clock that he has passed out first group and how about me. I give him my roll no. and then I come to know that now I am a qualified CA.

My 5.50 year hard work paid off for lifetime. In these two months before result wherever I went for job the problem which came before me was that B.Com jobs were not given because of Higher Qualification and CA jobs were not given because of lower qualification. But now the story has completely changed. The numbers are as follows: 

Costing Management: - 50 Marks
ISCA: - 53 Marks
Direct Taxes: - 50 Marks
Indirect Taxes: - 52 Marks

Comments are welcome.


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Published by

CA Sandeep Surana
(Chartered Accountant)
Category Students   Report

3 Likes   48 Shares   13944 Views


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