IBS – Serious Concerns ! Once again, ICAI has made IBS paper unnecessarily difficult. The issue is not the difficulty, but what is being tested. I reviewed paper. 10 marks were MCQs where students had to identify correct & incorrect options. This format doesn’t just test understanding... it demands very deep, detailed subject knowledge. Now the real question is: what exactly does ICAI want to achieve? Many students cleared Group 1 earlier. Naturally, they are not experts in every subject anymore. Yet, in IBS, ICAI is asking questions that are sometimes not even asked in the main subject papers themselves. Difficulty is not the problem. Inconsistency is. If such depth is required, why isn’t the same level tested in the main papers as well? What is the real purpose of IBS...combining multiple subjects, increasing complexity & ultimately causing students to get stuck in Group 2? This has become a serious challenge for students. Either ICAI should have retained Law SCMPE or introduced a future oriented paper focused on technology, AI, analytics, & emerging business tools to genuinely upskill CA students. Right now, it’s difficult to understand the direction ICAI is moving in & what they truly expect from students !
13
7
4
2
1
