And because of this, they are superior. (Probably, the greatest benefit of being a CA is that you can bash your CGA and CMA counterparts.) That cannot be true or even borders on absurdity. How can you say that it is the hardest exam if over 80% of the candidates pass it at the first attempt? Even if it is a harder exam, passing a harder exam does not necessarily make you a better accountant or auditor. Many people choose CGA because of their circumstances that make CGA the better choice for them. I did not choose CA years ago not because my English was not good enough to handle the exams, but because of other considerations. And I am not 同样也不会对别人能考(到)CA. That is their choice.