Management Consultant
1026 Points
Joined August 2012
Mr Rahil.
If you consider the first paper which is FR, the preparation time will get reduced since the exam is conducted in morning.
It may not matter for students who are having good knowldege & time to read the syllabus but it matters for some students
But we need to appreciate the reason why ICAI is conducting exams in afternoon then only we will be in a position to provide application for change