ICAI adopted Mark Moderation Technique (as per other internal sources)
IT is only observation. but acquarate difinitely
Attempt solve No of marks mark getting
1 to 2 60 50+
3 to 4 80 55
5+ 100 55
it is mark moderation
As per all student mark evaluation one thing is very clear i.e. after 1st and 2nd attempt mark getting is big problem reason of Mark Moderation technique.
So ensure if u have to want pass onwards 3rd attempt solve acquarately 100% so that get minimum 50% mark