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Is CA course conceptual or memory based?

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It is more of conceptual as you have to apply what you have studied in exams as questions will be application based. But it is also memory based as you have to remember all the section nos and exact explanation in law.
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MBA professional having 10 years

More conceptual less memory based
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Professional Trader and trainer with 5 years experience .

Actually Ca course is conceptual based study due to many people are failed in Ca Course.
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