Cost and Management Accounting: This involves complex calculations, variance analysis, and decision-making techniques, which is often challenging for students.
Financial Management and Economics for Finance: This requires a strong grasp of financial concepts, theories, and applications in real-world scenarios.
Corporate and Other Laws: This involves an extensive study of legal provisions, case laws, and corporate regulations, posing difficulty for many students.
Advanced Auditing and Professional Ethics: Demands a thorough understanding of auditing standards, professional ethics, and practical application in audit engagements.