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CA. Sumeroo Banerjee (Service)     20 July 2010

CA. Sumeroo Banerjee
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My dear CA students…….


I want to share some facts with you….


I was never a good student in this course…..even I took 5 attempts to clear PE-II.


In CA-Final, I cleared 2nd Group in First Attempt in November, 2008. My marks were not great but managed to clear somehow by getting just 200. You might consider it luck factor (even I consider it too.)


Before the Direct Tax paper we had holiday of 2 days but the syllabus was so huge that I got frustrated and stopped revision in the evening before the exam. I scored 52 in it thanks to faithfully following the suggestions of my DT teacher in Kolkata Mr. Jayesh Gupta. Costing was never my strengths…..but QT was and I tried hard to clear the paper by banking on QT. Even here I would like to thank my costing teacher Mr. Alok Chakraborty because the pressure he put on us to complete the assignments in home which otherwise we would not do it helped me in the exam. The paper was very easy compared to earlier ones but it was lengthy also. But I had one thing in mind…to attempt 100 marks…even if the answers are incomplete. I scored 55 marks. It was the same with IDT and MICS in which I thought that I were in a better position than other papers but the marks came less. In my 1st Group I got the minimum marks but could not clear in aggregate.


I appeared for Group I in June, 2009….again I got the minimum marks but stopped short of aggregate. But I was sure of this kind of result as my MAFA was not to my satisfaction. My assessment came correct.


For my 3rd attempt, i.e. November, 2009 I concentrated on MAFA very well. That single paper helped me to clear the group. As you all know that the November, 2009 results were also not good. Barring two of my fellow students, all others failed. They were really good students.


Coming back to this term, most of my friends who have failed in November, 2009 cleared their single groups this time and finally a CA now even in this worst kind of results.


Taking stock of the above situation, I can clearly say a few things which has come to my mind and these are for the average and below average students.……These views are strictly personal and may differ from person to person.:


1)      Try to update yourself regularly….at least know what is happening in our profession…may not be in that detail. In November, 2009 ….accounts was tough and there was a question on ASRules 2009 which most of my peers never heard of. Since I was aware of it (though not in detail)…I could give atleast a basic idea in the answer paper.


2)      Try to attempt 100 marks… really helps as it is really difficult to give accurate answer to the questions.


3)      In papers like Auditing, try to give the clause numbers in case of Professional Ethics questions and SA numbers for the SA questions. Naturally, you have to learn it by heart beforehand. Bu in no circumstances you should quote wrong clauses or sections. If you are in doubt, do to quote the number.


4)      Try to stress on learning the write audit reports, limited review reports, letters of engagement, balance confirmation, etc. These answers will give you an edge over others. In law, give stress on secretarial practice. Though marks are less, it provides a good impression. Also in Audit try to substantiate you answer by referring to SAs, Guidance Notes, etc. After scanning the syllabus a few times, you will understand that remembering every Guidance Note is not required, only a few will be sufficient.


5)      Last but not the least, if you are weak in English, try to improve it by writing answers. Be faithful to yourself and do not refer to any material while writing the answers. If the answer is wrong, it’s better that it’s in your home and not in the exams.


6)      Finally, develop a good circle of friends and try to communicate with those who have become CAs or who have cleared some of the groups. This will charge you up to perform.


Friends, what I have written above is from my heart. All these suggestions have been given earlier by learned members of this forum and I am just repeating it in my own way. I had suffered the same frustration as some of you are suffering now. In these frustrating moments, try to talk much with your near and dear ones. This will really help to motivate you back. Blaming the institute will not help at the end of the day.


Cheer up!!!

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CA SURENDRA KUMAR RAKHECHA (Practising CA at Surat)     20 July 2010

Practising CA at Surat 
 5162 likes  26243 points

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Why to think for average ?



Each and every person likes excellency. 


Would you be ready to see a moovie which is average one ?


Would you buy a shirt/dress which is average one?


Would you like to meet a person who is average one?


Would you like to buy a house which is average one?



It means we like excellency. 



But; very few people are ready to do excellently because it requires dedication and hard work. 



I am not in favour of hard work. If we have interest in the studies; then surely it is a pleasure for us like writing is a pleasure for writers. 



Rethink, Reengineer, Reorganize and Restructure the pattern which we are following right now. 



Do excellent whenever we are engaged in the work. 



Ask everytime yourself; whether we are doing something excellent or if not; what actions should be taken. 



For example; read Management books from practical angles.



(Have some big project in your mind (may be passing CA with 60%) and read as if you have to manage it).

It would be a different experience !




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CA Bharat Hirde (SAP Functional Consultant)     20 July 2010

CA Bharat Hirde
SAP Functional Consultant 
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Dear Mr. Rakhecha,

                                    What i am writing below may offend you, but please consider it as my frustration towards the Institute.

You have mentioned so many points above. Dedication, excellence, performance measurement blah blah blah!!!! What about a guy who has done all that but still not cleared!!!!!! everytime when one fails others try to motivate him. "ok  " you will clear it next time, concentrate more, do this do that, change your startegies and all that bull sh*t.

Sir i have given almost 10 attempts for a single group and i have virtually tried all kinds of strategies bestowed upon me by my peers, teachers and motivators like you. But all in vain. Please tell me is there any person who could guide the institute for a better course of action!!! NO.....

All the suffering is to be handled by poor students only. Everyone works hard! And after giving 5-6 attempts anybody can judge how his exams went and how much he can score. We are not fools!!!! After getting past intermediate and getting experience of CA final  even a fool could know what and how to study.

But everytime the failed ones are reminded that NO!! you are at mistake. Even if you gave 2-3 most crucial years of your life for just one blood sucking exam, its  only you who is  at fault.

But what about the institute!!! who can raise a voice against it!!! No one .

Our fate is decided by a bunch of people who don't even give a second thought that what impact their decision will have on a persons whole life!! How many lives how many families how many carriers they are ruining. They just don't give a DAMN!!! Don't they!! Sir!!!

Anyways, no one can convince me that it was my fault that in an attempt when i put my whole heart in studies, i got even lesser marks than the previous attempts where i did not study at all.

I am sorry to say that the Institute has disappointed me. It is  just getting its mathematics right. Too many CA's!!! Give a tough result. Thats it. I can't prove it and don't even want to. But the fact remains.....

I know what i have written will not be heared by the institute and we can't do a thing about the situation but study. But this is just my feelings towards the so called Institute. Let them do what they do the best, and apologies if you feel offended by any chance.

Finally a qoute from ADOLF HITLER :-


Best luck to all for the next attempt.

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Bharat (CA Final)     20 July 2010

CA Final 
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Very well said Bharat Hirde. I strongly agree with you.


G M Narasimha (CA )     20 July 2010

G M Narasimha
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Hey god is great what you are thinking i am not satiesfied with your justification.

Because you meant that

1) the person who secured 95% marks only will clear CA ? no not at all , CA requires systematic hardwork. any one can clear CA provided with his best efforts.

2) i have seen so many my friends secured more than 95% not able to clear CA final like that i have seen many of my friends who scored below 60% marks qualified as CA.

3) so don't think like that , see you meant to say that the person who scored more than 95% in 10+ 2  marks will clear CA and others won't clear is it ? this is wrong thinking change your thinking

4) he may be prove bad himself after 10+2 and others will prove good even if he not scored 60% marks it self.

5) first change your attitude towards your life. because attitude will make a difference of a lot.

God is great (CA final student)     20 July 2010

God is great
CA final student 
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Dear Surendra kumarJi

I am deeply concerned about the fate of CA final students. All our efforts have been brought to ' NULL' value by our ICAI. All the motivation given by our teachers, peers and parents mean nothing today. ICAI has made us look hopeless.

Today morning I attended an interview for CA-inter, the employer took advantage of my hopelessness and wanted me to work for low salary since I had failed in CA final.

God is great (CA final student)     20 July 2010

God is great
CA final student 
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we are studying a course where the dictum is


People care only whether you have CA against your name.

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God is great (CA final student)     20 July 2010

God is great
CA final student 
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Hi narasimha - I never said only those who score >95% in 12th or degree will clear, what I meant was if our ICAI gave admissions to only bright students a DULL student like ME would have never entered this elite course and would have sought admission to some other courses more appropriate for people like me( Ordinary person not extra ordinary person).

God is great (CA final student)     20 July 2010

God is great
CA final student 
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please don't be offended by my words. Iam just sharing my thoughts.


CA. Dashrath Maheshwari (TaXpert)     20 July 2010

CA. Dashrath Maheshwari
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Result was simply worst-ever, but see the second side, They have made around 3000 more CAs, without opening career path for existing CA, passed recently in 2-3 attempts. Many CAs working in MNCs are not having profile related to CA curriculum !!! Govt. should interfere in formation of ICAI's committees for betterment of CA profession.

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