Ok. Inorder to proceed further with our discussion, let us for the moment assume that one need not be brilliant to pass CA exams.
According to you, if one is HARD WORKING, DEDICATED and can UNDERSTAND BASIC CONCEPTS he/she can pass CA exams.
If the above is true , why so many of them fail? Should we conclude that those who fail are not hard working,dedicated and unable to understand basic concepts. Don't we see students who appear to be dedicated and hard working also fail?
Can we define hard work? How many hours of study a day? How can one know if he/she is dedicated?
If one has to understand basic concepts clearly, his/her brain must be sharp, is it not?