Regarding suggestions to be made to the Institute,I think it would be proper to take the advice of a professional if possible from caclubindia.But before that we can atleast discuss the major points which must find a place in our suggestions.As of now one thing that is coming to my mind is withdrawing of the provision of manipulating with the pass percentage which is also present in the CA regulations.That was included many years back to control the demand is quite understandable.But now with the globilsation,when more & more talented students are coming into the course,is it justified.Will it be justified in failing a student when he or she was almost 100% sure to succed & still not get through?.On the one hand the Chairman would keep writing about the statistics of so much CAs are in short & on the other hand you deliberately fail someone,can both things go hand in hand?.Apart from them there might be many issues which at present is not coming to my mind,please do share the same so that we can atleast finalise the matters to be included.