My elder brother passed CSE in 1st try and got into IRS-IT so I have observed both process (i.e. CA course and CSE- UPSC) and what I feel and we often discuss ( me and my bro) is both systems are designed entirely different to achieve respective (i.e. for CA course creating accounts & finance professional for UPSC-CSE recruit best administrators of the country as officers of top cadre of various very essential services) goals.