CA Final Notes

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Important Dates for CA Final Nov'24 Exams Form Filling & Correction Windows ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━━═░◈░═━━━━┙

Important alert for Students giving Nov 2024 Final Exam related to SPMT. Q1. Who is exempt from appearing in Self Paced Online Module Tests Set C and Set D? A1. Students who were admitted to the Final Examination till November 2023 and students admitted to the Final Examination in May 2024 (or who have passed both groups of Intermediate under the old scheme and completed 2.5 years of Practical Training) before 31 Oct 2024 are exempt from appearing in Self Paced Online Module Tests Set C and Set D. Q2. What is the eligibility for Students giving exam in Nov 2024 for clearing SPMT Set A and B for the category of students covered under A1? A2. They must qualify for Set A and Set B before applying for membership. It means all students who are registered for final exams before Nov 23 under old scheme are eligible to give exam in Nov 2024 without clearing SPMT Set A & B but have to clear before taking membership. Q3: What are the criteria for appearing in Self Paced Online Module Tests Set A and Set B? A3: - Set A and Set B: Required for students who appeared in the Final Exam till November 2023 but could not pass either group. - Set A only: Required for students who passed the second group till November 2023 but could not pass the first group or had an exemption in Paper 5 but could not pass the first group or both groups. - Set B only: Required for students who passed the first group till November 2023 but could not pass the second group or had an exemption in Paper 4 but could not pass the second group or both groups. - All Modules Exempt: For students with exemptions in both Paper 4 and Paper 5 till November 2023 but who could not pass either of the groups. Q4: What is the deadline for completing the Self Paced Online Modules to be eligible for the Final Exam in November 2024? A4: The deadline for completing the Self Paced Online Modules is on/before 10th October 2024 only for those students who passed both group in May 2024 and applied for Nov 2024 final exam. For more detail visit icai.org/post/exam-sep-… also students can write to exam at exam_spmt@onlineregistration.org or spmt_examplehelpline@icai.in ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━━═░◈░═━━━━┙

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💰The funds that almost nobody can invest in.📌 Norway does not have ATMs that give out gold. It is not famous for selling homes on man-made islands. It does not come to mind when we think of Rolls-Royce, sky-scrappers, or lavish people. All of those are associated with Middle Eastern countries – because they have oil. A less-known fact: Norway has lots of oil too. Anywhere between 40 and 70% of their exports are oil and gas. But this was not always the case. Towards the end of the 1950s, Norway was like any other European country. They were not poor. But they did not produce oil. And then, they found oil and gas – lots of it. By the 1970s, they were commercially extracting oil and gas. They began exporting it. And with that, the money started flowing in. The Norwegian government had structured their oil and gas exploration in a specific manner. Licenses were given to private companies to explore and dig. It was all done in a manner in which the government of Norway would earn profits. This allowed the Norwegian government to get a new source of income. Lots of income. This was a problem. Yes – a good problem. They knew that oil and gas would not last forever. Some day, it would finish. They would not be able to earn money from oil forever. Norwegians did not want to blow away all their money in the present. They wanted to save it so that future generations of Norwegians would benefit from it. They set up a fund. This fund would invest the money – just like a mutual fund. Thus, in 1990, the government set up the Government Pension Fund. In 1996, money was first deposited into the fund. Investment💵💴💶💷 Norway’s oil earnings are invested by the Government Pension Fund. They invest in stocks, bonds, and real estate. Just like a mutual fund, it has a team that decides where the money will be invested. There is a team that audits the fund. There is a team that researches new investments, and which holdings to sell off. And there is a person who heads this – like a fund manager. But there is one giant difference between a mutual fund and the Government Pension Fund. Anyone can invest in a mutual fund. The Government Pension Fund has only one investor – the Government of Norway. This fund is immensely successful. Today, it manages assets worth about $1.5 trillion – or $1,500 billion. This makes the Government Pension Fund the biggest fund of its kind in the world. To give you some context, India’s biggest mutual fund company (SBI Mutual Fund) manages assets worth $86 billion only. About 70% of the Government Pension Fund’s money is invested in shares of over 8,500 companies across 70+ countries. About $22 billion of this fund’s money is invested in India. Of the $1.5 trillion assets, only about half have come from direct contributions from oil profits. The rest is the return from investing. The fund is performing well. Last year, the fund made a gain of $213 billion. Sovereign Wealth Funds💸 These extra-large mutual funds that serve governments are called Sovereign Wealth Funds (SWFs). They usually have only one customer – their government. Norway’s sovereign wealth fund is just one such fund. It is indeed the world’s biggest SWF. But there are many others like it. Abu Dhabi Investment Authority is the biggest SWF in the Middle East with holdings of over $800 billion. China Investment Corporation reportedly has assets over $1.3 trillion. Kuwait Investment Authority has assets over $900 billion. Government Investment Corporation (GIC, Singapore) has assets over $700 billion. There are SWFs based in Saudi Arabia, Hong Kong, Oman, Alaska (USA), Dubai, Turkey, South Korea, and many more. Norway’s SWF is famous for being incredibly transparent. All details about its holdings are publicly available. Read more... 📍 For Daily dose of Motivation & More Amazing Exam Tips Join t.me/ICAIexamtips On Telegram

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Dear CA Students, Embarking on the journey to become a Chartered Accountant is not just about acquiring a professional qualification; it's a commitment to excellence, integrity, and continuous learning. As you navigate through the rigorous exams, countless hours of study, and practical experience, it's essential to keep your motivation burning bright. Remember, you are not merely pursuing a career; you are investing in your future and paving the way for boundless opportunities. Each lesson learned, each challenge overcome, brings you closer to your goal of becoming a trusted financial expert. In the face of adversity, when the workload seems overwhelming, or the exams appear insurmountable, it's crucial to remind yourself of your purpose. Visualize the impact you will make in the world as a Chartered Accountant – the businesses you will help thrive, the financial strategies you will craft, and the lives you will positively influence. Stay focused on your studies, but also remember to take care of yourself. Balance is key; ensure you allocate time for rest, relaxation, and rejuvenation. Surround yourself with a supportive network of peers, mentors, and loved ones who uplift and inspire you during challenging times. Embrace each setback as an opportunity for growth, for it is through adversity that we truly discover our strength and resilience. Celebrate your victories, no matter how small, and use them as fuel to propel you forward. Above all, never lose sight of your passion for accounting and your unwavering dedication to excellence. The road to becoming a Chartered Accountant may be long and arduous, but with perseverance, determination, and a relentless pursuit of your goals, success is inevitable. Believe in yourself, trust in your abilities, and never underestimate the power of your dreams. You have chosen a noble path, and the world awaits the exceptional contributions only you can bring. Keep pushing forward, for greatness lies ahead. 📍 For Daily dose of Motivation & More Amazing Exam Tips Join t.me/ICAIexamtips On Telegram

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