Most of the students would be reapperating/ attempting again, some students would be facing the exams for the first time. Students reappearing might face the fatigue of the repetition. That should not be the reason to give up on the course and every attempt is a different ball game altogether.
source https://www.caclubindia.com/articles/how-to-utilise-study-leaves-while-preparing-for-ca-exams-45978.asp
source https://www.caclubindia.com/articles/how-to-utilise-study-leaves-while-preparing-for-ca-exams-45978.asp
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