This happened yesterday.

It was the day of Corporate and Allied Laws paper of CA Final. I reached the exam center 35-40 minutes before the exam started. Found some space to sit and turn the pages of my handwritten summary note book.

I overheard the conversation between a couple sitting beside me. The lady was going to give her paper while her husband came to drop. She looked tensed, holding 2 large books in hand as she said to him “I'm really worried. Though I have prepared very well, I don't know from where they bring the questions. This happened in my last attempt too'. While her authoritative sounding spouse asked her to calm down and give her best shot.

I continued turning pages and as I finished going through the amendments once again, I saw her close one book and open the other. I asked her if she has practice manual, so that I can have a look at the drafting part of resolutions and minutes.

She smiled and gave me the book but the cover was so new to me. I didn't worry much about it because I don't know how the January, 2017 edition looks like, as I had been using the January, 2016 edition and latest RTP.

I quickly browsed through the index and found the topic I was looking for. I did not find even one question on drafting resolution and all the sections there, were of 1956 Act. I did not understand what was happening. I checked the front page and realized it was the January, 2014 edition.

*What?*

My eyes popped out. I could not believe that people are still referring such old editions. And of' course I was surprised how she was complaining about the questions being asked in exams. For a second I forgot that my exam is going to begin in no time. I calmly returned the book and smiled.

But what was running in my mind is completely different. How easily do people complain about the difficulty of exam while they don't do their part properly? That was saddening. Yes, I agree the paper was not as expected and that is what we have to be ready for. But I would love to stress on this.

'Please, the next you blame the question paper or the restricted pass%, be sure that you really deserve to clear'

Well, this is only my view and let me know what you think about it. Thanks for reading!


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About the Author

CA Final student

CAFinal student. Done my articleship from a mediocre firm with concenteration on individual taxation and little audit exposure. Undergone Industrial training from an infrastructure giant. Learnt lot of analysis stuff there, like financial analysis, variance analysis, sensitivity analysis, break even analysis and ... Read more


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