@mani1

If one performs well in a paper and result does not come out accordingly, it necessarily does not mean lack of knowledge/skills/preparation. You should know that FPSC sometimes targets a particular subject and punishes it badly. Same was the case with CSS Accounting and Auditing paper 2009. I personally know candidates scoring below 100 who scored 150+ in their earlier attempts even with less preparation. Although, I am not a an accounting expert but have studied this subject in my bachelors and masters. I don't think paper was as much difficult as you are pretending. If paper is lengthy, conceptual and questions are asked in a different way, it does not mean something too difficult or impossible. Candidates who get use to a particular style and format and don't consider alternative patterns while preparation may face difficulty in such type of paper. CSS Accounting paper may always not be as simple as B.Com. If B.Com style questions and easy objectives have been asked frequently in the exam, it does not mean that it should be considered consistent format and standard to be followed every year. Yes, I agree that objectives were lengthy and difficult to be completed within time. On the whole, this paper may be ranked in between 'difficult' and 'easy'.