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On Father’s Day, the author reflects on their CA Intermediate Exam experience and their initial doubts about passing the accounts paper. Despite uncertainty, the author’s father’s firm belief and encouragement led them to attempt all exams. This article is a tribute to the unwavering support of a father and the valuable life lesson learned.

On this Father’s Day, my memories are taking me back to my CA Intermediate Exam days. It was the Accounts exam, the first one in Group 1, among the total of six papers in the CA Intermediate syllabus.

I couldn’t manage my time well, so I left out a major portion of the paper. Shattered, I returned home and told my mom that I was not confident of securing the passing 40 marks in my accounts paper, as I had left out around 30 marks of the paper.

CA Intermediate results were known to have a very low qualifying percentage, so I lost hope of securing the passing 40% in accounts, especially when I had not attempted the 30 marks paper. To qualify any group in CA Intermediate, it is necessary to secure at least 40 marks in each paper and an overall 50%.

I told my mom that considering my lost hope in passing my accounts exam, it was practically not worth it to give the remaining two papers of Group 1, i.e., auditing and corporate laws, as even if I passed these two exams, I wouldn’t be able to clear my Group 1.

So, I convinced my mom that I would give the fourth exam, Cost Management (the first paper of Group 2), and would utilize the two days (due to not attempting my auditing and corporate laws papers) in preparing for my second group’s three papers. In those days, the toughest part of clearing CA exams was the absence of preparatory holidays between the exams. The six papers in CA Intermediate were held back-to-back on six consecutive days, and if someone got lucky, only Sunday holiday was available.

My mom got convinced, and I started revising for my fourth exam, Cost Management, the first paper of Group 2.

My papa returned home from the office at about 8 pm. My mom had not told him anything yet about my accounts paper. When we sat for dinner, my mom told my papa about my intention of not giving the remaining auditing and corporate law papers of Group 1, and my reasoning for the same.

I was almost certain that my papa wouldn’t have any concerns regarding this decision of mine, as he has always been a very cool papa.

A Tribute to My Father on Father's Day

But to my surprise, that day, he became stern and instructed me that I had to attempt these remaining two papers of Group 1, irrespective of the marks I secured in my accounts paper.

I remember getting angry with him at that point in time, more so because I had spent my entire day revising the fourth paper of Cost Management and had not revised even a single page of my auditing study material. He still said that even if I secured 0 in auditing due to my lack of revision, it didn’t matter to him, and what mattered to him was my attempting these two papers of Group 1, irrespective of the outcome.

I ultimately attempted both the remaining papers of Group 1 as well as all three papers of Group 2.

Result day came.

With a heavy heart, I entered my roll number to check my result.

Group 1 – pass

Group 2 – pass.

I cried. I had secured 58 marks in my accounts paper, 65 in my auditing, and 62 in my corporate law. In the Group 2 papers also, I managed well. Then my papa explained to me the reason for him becoming so adamant. He said that he had seen me preparing for my exams earlier and was confident that my prior preparations were sufficient to at least attempt the exams. The revision during exam days could only provide more confidence, but for passing, prior study matters. He also told me that “we Aggarwal Marwaris have 52 buddhis’ in us, so we can’t fail in the accounts paper.” So he was confident, even more than me, that out of the attempted paper of 70 marks, I would definitely secure at least the passing 40 marks, which I, in fact, did by securing 58 marks out of 70. So, this way, my papa’s confidence in me saved my full six months of giving Group 1 again…

Friends, go and give your father a big HUG on this Father’s Day… #happyfathersday2023

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Author Bio

Hi there!! I am Mayank Mohanka, FCA, Founder Director in TaxAaram India Pvt Ltd & Senior Partner in M/s S M Mohanka & Associates. Philosophy of Life: There is one thing which is more powerful than your Nav Grahas & that is Your Will Power.. View Full Profile

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