Why charted accountant paper is so tough to clear???

plz hv a good ansWhy charted accountant paper is so tough to clear???
The subject itself is too tough.


Exam has to be tough so that just concept clearing is not enough, one need to have real Knowledge to qualify it.Why charted accountant paper is so tough to clear???
To maintain the strong reputation of the profession by making sure only people of a certain quality become chartered accountants (e.g. people who can spell chartered).
The question paper as such is not tough. I feel because the institute does not want to flood the job market with too many CAs they create an artificial scarcity and limit the number of students getting through.Well in 3 attempts one can clear ll papers. good luck.
Lack of understanding in concepts and writing correctly the required answer to the question