To
The Examination Committee / Board of Studies
The Institute of Chartered Accountants of India (ICAI)

Respected Sir/Madam,

We, the undersigned CA Final students, respectfully request the Institute to review the structure and evaluation of Paper 6 – Integrated Business Solutions (IBS).

While we appreciate the objective of testing integrated professional skills, the current format of IBS presents significant practical challenges. The paper effectively requires students to apply concepts from up to seven different subjects within a single four-hour examination. Even though the exam is open book, the breadth of coverage combined with the limited time available makes it extremely difficult to attempt meaningfully.

In the January 2026 CA Final examinations, the Group 2 passing percentage was approximately 10%, which is exceptionally low. Many students reported that IBS significantly impacted their results, with several candidates failing the group despite performing well in Direct Tax (DT) and Indirect Tax (IDT). This has resulted in otherwise capable students being unable to clear the group due to a single paper.

The open-book format also creates logistical challenges. Students often carry multiple ICAI modules, reference books, and notes for various subjects into the exam hall. In the limited desk space and time available, it becomes extremely difficult to manage and refer to such a large volume of material. Instead of encouraging analytical thinking, the exam often turns into a time-consuming search exercise.

This issue is particularly burdensome for students who have already cleared Group 1, as they must revisit several subjects again solely for the purpose of attempting IBS.

It has also been stated by ICAI leadership that India will require nearly 50 lakh Chartered Accountants by 2050, compared to approximately 4.5 lakh members currently. To achieve this goal, it is important that the examination framework remains rigorous while also ensuring that capable students are not discouraged from completing the qualification.

We respectfully request ICAI to review the structure of IBS or consider alternative methods of assessment that more effectively evaluate integrated professional competence while ensuring fair outcomes for students.

Respectfully,
CA Final Student
On behalf of concerned CA Final students