hi, in my view % of result does not matter much. ICAI should ensure that the students passing must acceptable in the current scenario. They must possess the requisite knowledge. They must understand their role and functions. They must service the society with high standard's as they are the experts in taxation, accounts, law and finance matters.
The CA under whom the students do training should teach them not only how to fill the Income tax return but how to deal with CIT and other officials of income tax. In today scenario CA role is not limited to traditional systems but they should increase their scope of working in Corporate Finance and management consulting also.
Regards,
CA Manoj Gupta
www.camanojgupta.com
CAclubindia
