The above discussion is very true. people younger than pe2 students qualify faster not because they r more smart n studious but because of partiality of ICAI's pass percentages. This is quite agonising. Students loose their confidence.Loosing confidence is loosing everything isn't it!why is ICAI playing with these /us? is taking up CA totally a wrong choice or something else?and students giving their attempt are not less smarter than other PARTIALLY PROMOTED LOT .BUT ITS INSTITUTES SUPPORT THATS NEEDED AT THIS POINT OF CRISIS.