How this CA Final student despite being average in school cleared the CA IPCC exams with Exemptions

  • Hi, I am Amar Kumar, a CA Final Student hailing from Muzaffarpur, Bihar.
  • Being an average student in my school I received a lot of criticism but despite all that, I turned those negative things into positive ones and pursued Chartered Accountancy to prove to myself that I am better.
  • Here I want to share how I cleared IPCC exams with exemptions despite facing many challenges. And how the power of positivity and hard work can transform our lives.


My Journey


“I was a very average student in my school. Once one of my school teachers had told my parents – I would never even pass class 12.  In spite of all this criticism I always wanted to be a doctor. But this dream changed after passing class 10th as I realized I was very weak in chemistry thus pursuing science would not be a good choice. That’s when I decided to pursue commerce,” says Amar Kumar a CA Final Student from Muzaffarpur, Bihar.


“Now again while in class 12 my parents were called and they were told that I would not be able to pass the 12th board exams. This made me feel a little sad from within. I knew I deserved better. So I let those words stay in my mind and I prepared really hard for class 12 and I topped my school.


Lessons I have learned

  1. Do Not Let Anyone Else Decide What You Are Capable Of Doing
  2. Work Hard


CPT Journey


Now moving forward, I enrolled for Chartered Accountancy (CA). I belong to Muzaffarpur and for my CPT (1st level CA exam) coaching, I had to move to Delhi. I took admission in a coaching class, studied well, and gave my CPT exam.


  • CPT 1st attempt (Dec 2015): I failed that attempt as I scored only 84/200 (The minimum to pass the exam is 100). I was upset. To add to it many people told me – Leave CA. CPT is the easiest level. If you cannot clear CPT you will never clear other CA exams.
  • CPT 2nd attempt:  However, I took all the negative things and turned them into positive ones, and started preparing for my next CPT attempt. In my 2nd attempt, I finally passed the CPT exams scoring 145/200







Related Articles:



IPCC Journey


Then came IPCC (2nd level CA exam consisting of 2 groups, Group 1 & Group 2). Many people who gave IPCC demotivated me telling me it is tough! However, I started my preparation. I wish I had someone back then who could guide me - How to Clear CA IPCC.  I decided on preparing only for IPCC - Group 1.



  • 1st attempt IPCC Group 1: In this attempt, I failed Group 1 because of getting 30/100 (min to pass a subject is 40) in Law.  Though I scored 205/400 in Group 1 (The minimum to pass Group 1 is 200 with min 40 in each subject). I analyzed the situation and realized that I had made a few mistakes and decided to better my preparation.


  • 2nd attempt IPCC Group 1:  I had 3 months for the 2nd attempt, I decided to again give only IPCC-Group1. And finally, in the 2nd attempt, I cleared my IPCC GROUP 1 with 4 exemptions getting a score of 263/400. Here are my marks:  Accounts 60/100, Law 60/100, Taxation 67/100, and Costing and FM 76/100.


  • 3rd attempt IPCC Group 2:  Though I technically took 3 attempts to clear IPCC, for Group 2 I passed in the 1st attempt scoring 71/100 in Advanced Accounting. After clearing Group 1, I prepared really well in just 3 months for the IPCC Group 2 and cleared IPCC Group 2 in one go.



Related Articles




Study tips to clear CA IPCC with exemptions


  • I had not taken any coaching classes for Law, Audit, IT/SM. I did self-study for the same.
  • I had not even written any Mock Tests (however I suggest students write mock tests as it helps in time management)
  • For theory subjects, I did lots of writing practice and also revised 3 times. So, my revisions were very strong.
  • Also for theory papers, I used to write 1 to 1.5-page answers. All my answers made sense I did not write irrelevant stuff. I guess since I practiced writing theory subjects that helped me a lot.
  • The presentation is also very important. I focused a lot on my style of writing and kept it neat, point-wise, and underlined keywords.
  • While preparing for theory subjects I did not make any self-notes but I used to make mnemonic codes while studying. This helped me remember stuff easily. For example Application Control in IT (BCIPOD)



C - Communication control

I - Input control

P - Processing control

O - Output control

D - Database control


  • When I prepared for IPCC Group 1 in my 2nd attempt I had only 3 months. In those 3 months, I studied for 8 to 12 hours a day, giving my best on most days. There were days when I felt a little bored to study but on most days I did give my best. CA preparation requires one to study with dedication.
  • Now coming to practical subjects – I also wrote working notes for every practical question that really helped me score well.
  • A lot of students freak out if they do not attempt 100 marks. See it's best to attempt 100 marks but what happens if one cannot attempt due to lack of time. It is absolutely okay do not worry. I could not attempt 100 marks as well still I got exemptions. Here is the amount of marks I attempted:


    1. Accounts – scored 60 – attempted 70
    2. Law – scored 60 - attempted 84
    3. Auditing – scored 44 – attempted 80
    4. Costing/FM – scored 76 – attempted 86
    5. Taxation – scored 67 – attempted 84
    6. Advanced Accounting – Scored 71 – attempted 81
    7. IT/SM – scored 42 - attempted 64  




  • So maybe I could not complete the papers as I used to write long answers and I did not write any mock tests. If I had written a mock test I would have known and planned my time well. However, the above worked for me luckily.


To Conclude...


  • We all have been written off by someone at some point in life, that’s okay. My only request – Do not write yourself off.
  • I have learned this in life - Never focus on negative energy and distance yourself from demotivators - he concluded.



You can reach him at





Sign up for The Finance Story Fortnightly newsletter

Inspiration, Learnings, Knowledge in your in-box

Get stories delivered to your inbox

Subscribe to our weekly newsletter
By subscribing, you agree to our Terms of Use & Privacy Policy.
Learning Learning Partner Partner
Which Dell Technologies offerings do you wish to know more about?

Book 1:1 call with industry expert