The Three Employees return to office after yet another attempt at the CA Examination.
Boss: How was it this time? Any of you stand a chance?
Employee One: Better off than last time sir. Maybe I’d have even passed if it wasn’t for some silly mistakes I made.
Boss: Don’t worry. Candidates are so tensed for these examinations that many end up making silly mistakes. The institute has a policy of overlooking some of them. What were your mistakes? Tell me an instance.
Employee One: In Financial Reporting sir, instead of writing the final answer as profit I wrote it as loss!!
Employee Two: You call that a silly mistake? That is just a mistake. A pretty big mistake if you ask me.
Employee One (angry): Really, then what would you call a silly mistake may I know?
Employee Two (proudly): In corporate law, there was this question on NFRA. But instead of writing NFRA I wrote NHAI!!
Boss: Fool, were you dreaming while writing the exam? Dreaming about some long drive on the highway?
Employee Three: I don’t think that’s quite silly either.
Boss (angry): Oh no, certainly not. The silliest of mistakes would be in your papers. There is no doubt about that. May I know how bad it is?
Employee Three: In paper two sir.
Employee One: Paper two was one of the toughest for me. What went wrong? Did you divide instead of multiply while converting foreign exchange?
Employee Three: No...(thinking)...or may be yes, but in any case I wouldn’t call it a silly mistake.
Employee Two: What did go wrong?
Employee Three: The name of the paper. Instead of writing SFM I wrote SMS!! I hope they overlook it while evaluation!!
Boss (angry): Fool! I certainly hope not! It would be a shame if a person who didn’t even know the name of the paper got any marks in it, at all!!
-Ashok Sri Krishna