Such Poor Results were not expected at all !
When a student reaches to CA Final; (s)he feels proud to say - I am in CA Final.
But; after declaration of every results; (s)he searches his/her name in the list of successful candidates.
The big problem with all the unsuccessful students is that they can't understand where was the mistake ?
I invite students and peers to give inputs on the results declared and the reasons thereof. We should also take into account the various negatives effects in the mind of the students. The situations may be alarming...........for all........
Although I was also hopeful that at least this time the results would be good.
But......
In my opinion it seems that due to new challenge before the Institute to update the existing members towards IFRS; the results are poor.
Let we start a new session and have a positive attitude specially when the circumstances are odd.