Story on chartered accountancy course

Introducing:

The Old Woman- ICAI
Birds- Students
Grains- CPT
CAT- IPCC & Finals

Story:

The old Woman(ICAI) lures the birds(Students) with grains, innocent students write CPT & clear it easliy.

After that the old woman leaves a CAT(IPCC & FINALS) to hunt the birds, 
those birds(students) which escape becomes FREE (CA) & 
those which gets stuck in the mouth of the CAT are left with the no. of attempts.