Just saw the overall result of may 2013. Final 10% & CPT 27%. Okay I know that at the final level the standards are too high & so are the expectation of ICAI. But the results are partially dependend on the demand of CA's in the Industry. So for a little part of time you give low results. But high pass-out rates of CPT & IPCC will result in more students in CA Final making it more challenging. They have to give better result over there because they need constant inflow of articles.. So My point is. Why to spoil only Final result, Why should only Final students suffer the cruelty of industry demand fluctuations...
There seems to be No provision to stop the inflow but there is a cruel provision to stop the outflow (low results).
CAclubindia
