The passing percentage of CA (Chartered Accountancy) exams is relatively low due to various factors:

Difficulty level: The CA exams are known to be one of the toughest exams globally, and the syllabus is vast and complex. The exams require a high level of knowledge, analytical skills, and application abilities, making it challenging for students to clear in the first attempt.

High standards: The Institute of Chartered Accountants of India (ICAI), which conducts the CA exams, has set high standards for the profession. To maintain the quality of the profession, the ICAI ensures that only those candidates who meet the minimum competency standards are awarded the CA designation.

Limited attempts: Candidates are allowed only a limited number of attempts to clear the exams, and the time frame to complete the exams is also relatively short. This adds to the pressure and increases the difficulty level of the exams.

Strict evaluation: The evaluation process for the CA exams is stringent, and the papers are evaluated by experienced and qualified professionals. Any mistake or lack of clarity in the answers can lead to negative marking, which can significantly affect the overall score.

Lack of preparation: Many candidates appear for the CA exams without adequate preparation, which increases the chances of failure. The CA exams require dedicated and consistent efforts over an extended period, and candidates who do not give sufficient time and effort are likely to fail.

Overall, the low passing percentage of the CA exams is a result of the high standards and difficulty level of the exams, coupled with limited attempts, strict evaluation, and lack of preparation. However, candidates who are dedicated and put in the required effort and time can clear the exams and achieve success in their careers.