I agree with you and thanks for your inputs.
Let we proceed the issue towards business world.
In Ahmedabad; a Shopping-Mall started its constructed in March, 2008. Immediately thenafter by the end of July,08 onwards economic slowdown was felt all over the world. The Management had to stop the further construction activites because no hope was there that it could be run successfully in near future.
Surprisingly, the things recovered after March, 09 ( just after one year of commencement of construction acitivities) and now it is working well.
When the construction activities were stopped by expending Rs.15 crores approx; nobody expected that so soon the things will recover.
Looking to these circumstances; I think the students have not lost that much.
They have to reengineer themselves; take a break or immediately make another strategy to qualify for CA.
Regarding what strategy to be adopted; let we have more inputs from the students to know which factor was responsible for their failure.
All blame to the Institute which is the history of the Institute - already well known to all.
Those who become successful this time; they never blame to the Institute (although most of them may have failed four or five times before this ).