Living in Rajasthan's Bhiwadi, Kushagra Roy did not know that his dream to excel in an exam would come alive after the Institute of Chartered Accountants of India (ICAI) released the CA intermediate examination results. Roy scored 89.67 per cent. “I knew that I would score well but wasn't sure of bagging AIR 1,’’ said Roy who had decided to become a CA while he was in school. Kushagra started preparing for the CA foundation examination from Class 11 and then moved on to the advanced level. The 19-year-old boy took guidance from a coaching centre for his CA Intermediate preparation. CA Result Toppers | CA Final AIR 1 | CA Final AIR 2 | The topper said that accountants, cost and management accounting, and advanced accounting are easy and scoring subjects. He said that auditing and ethics were difficult subjects as they are purely theoretical and it was not easy to remember everything. Devoting 11-13 hours a day to the examination, Kushagra did not use any social media other than WhatsApp. “I uninstalled Instagram and Facebook, but now I have installed them again.” said the boy who scored 93.2 per cent in Class 12. Roy, who cleared the examination on his first attempt, said that he had made his schedule flexible and it was manageable for him to do other routine work of the day. While speaking to indianexpress.com, he recommended CA aspirants to revise chapters daily. “Revision especially one-two months before the examination is important. I used to write all the things that the teacher discussed in the class and then during self-study I used to highlight the important points. Aspirants should also keep giving mock tests as it increases one’s test-taking speed as well,” he said.