• CA Sanjay Lakhotiya


What could be a better day than this, to write my final article about my CA-Finale? Yeah, It was no spelling mistake, it was intended, It was a Finale. Drama, action, suspense, thriller, emotions, love, care, pride, and whatever you could add to it. For the one last time!!!

Tomorrow (after some hours) India will lock horns with Australia for the last time in this series which is well poised at 1-1. GABBA, Brisbane, you can call it Australia's बालेकिल्ला as they have not lost a Test match since 1988 here. And we can call it भानगढ़ for India, as India doesn't like to visit this place, as this is the only place, they are yet to register a win in Test cricket.

Coming to my story, How can I relate it with this test match in the morning? Let's find out!

So it was in July 2019, Result came I got 208 marks out of 400 with 50% passing, one would have cleared, Right? BUT (Yes with Bold & Underline) I couldn't clear. It takes a minimum of 40 marks in each of the 4 subjects and I got 30 in the Audit paper. Shattered! This one word describes my feeling straight.

I always had this wish for myself, कभी तो ऐसे exams जाए जिसके बाद मुझे पता हो के मै pass हो ही जाऊंगा, After I cleared my CPT exams, every time the results came, even when favorable, I was never sure about it. Always in doubt. So always wanted to have one result जिसमे मुझे exams के दिन पता हो के मै पास हो जाऊंगा. But you never get things as you wanted. सब तो किसी को नहीं मिलता!

So the exam came, It was November 2019, 1st paper was FR, With options, it is 116 marks paper. So while studying only, I had figured out that एक राज़, संजीवनी, a shortcut may be to clear FR paper. There are these 2 chapters named Amalgamation and Holding company Accounts. Sure shot 2 questions for 16 marks each, which makes the total count 32, I decided to skip this part, With it, I also skipped the then newly introduced Ind-AS, which was carrying the weightage of 10 marks. So now, the total count left for me in exams was 116-42=74.

Some, 4-5 days before, my friends at the library came to me with the Institute's study material for discussion on one question, which I never came across in 3 month's study and It felt like the end of the road. Literally, I was already playing the gamble (as mentioned above) Now I cannot afford more things to follow the same path. And I was scared like hell. But somehow anyhow I managed to go through that extra book before exams. The Paper was terrific(I scored 59 in this paper). I was damn happy and it was a 3-day break before the BIG DAY (the Audit paper), as I had an exemption in SFM Paper.

Before the exam day, I was having breakfast at one point near my library, I finished it, took my Activa, and was just about to accelerate and bang!

Before I could think of something, my Activa & I were on the road, I just got hit. As it was not my fault at all so there was no headache of fight or something that sort of. Only 2 questions were going in my head at that time, WHY ME? WHY THIS DAY? (मै ही क्यू और आज ही का दिन क्यू?) I couldn't think of anything else the whole day, that scene was coming again and again in front of my eyes every time I started to read. My friend suggested me to go home and get fresh and start again.

Somewhere around 6 pm I came back and started studying, and I fondly remember, I barely slept for 3 hours that night and was studying till 1:45 in the library, (P.S. the reporting time for exams was 1:30) I went to exam hall around 2 when I came out, there was a shy smile at my face and I literally started to feel it and when I came back to library someone asked me how was the paper and out of excitement, I answered, "CA पक्का है इस बार" Though the fourth paper was yet to be written, that was my confidence after that paper.

So how it is similar to the test series going on between India and Australia?

India was folded for 36, missing key players, Australia was in total control of the Sydney test and It was just a matter of time before another defeat. BUT it always needs some heroics to outperform the strong opposition. And here it was! as they say, घायल शेर की साँसे उसकी दहाड़ से भी ज्यादा खतरनाक होती है! I know it was too filmy but the Indian team's effort was nothing less than that.

Sorry forgot to mention above, In November 2019 attempt, I went on 2 treks in 15 days and read 2 novels of around 250 pages in 2 consecutive days. All this before some 40-45 days of exams, which made my wish of a "WALK ON CAKE" type success story come true!

Afterall, "Life is Predictable, It won't surprise you beyond your KARMIC contribution in it."

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