SPOM Notes (Chartered Achievers)

Ind AS 116 in 15 hours (FREE YOUTUBE LIVE) ✅ 6 FREE Live Classes (open to all) ✅ Starts 29th Sept (Monday) ✅ 6:30 AM (yes, morning grind!) ✅ YouTube LIVE Link: https://www.youtube.com/watch?v=Asfy2ucy3ck * Press _“NOTIFY ME”* to get a reminder when the class goes LIVE !_ Apka FR ka dost, CA Vishal Jain (ACCA AIR 2, Global Rank 7) Telegram: https://t.me/cafinalfrbyvj Join us at Chartered Achievers- Channel & Group!

Email to ICAI on observations in paper 6 IBS if you have faced any of this Subject: Observations on CA Final Paper 6 (International Business – September 2025 Examination) To: examfeedback@icai.in Respected Sir/Madam, I am writing to submit my observations regarding certain questions in the CA Final Paper 6 (International Business Studies) of the September 2025 examination. Observations: 1. Q 1.3 – In this question, DSL has imported a new chip under advance authorisation but used an old chip to make a deemed export to SEZ. If the old chip is used, it will not be considered for export obligations and advance authorisation may not be available. Hence, none of the given options appear correct in this MCQ. 2. Q 2.5 – The requirement is not clear with respect to the second part of the question (“whether KAL is eligible to take ITC”). As per law, the place of supply should be Mumbai, but the supplier has considered it as Bangalore and issued an invoice charging CGST & SGST. This makes the question ambiguous: If the invoice was correctly issued, the recipient is eligible for ITC. If the invoice itself is incorrect, ITC will not be available. Since the requirement does not clarify which situation is being referred to, both Option A and C seem possible. 3. Q 3.2 – Statements (i), (iii), and (iv) are incorrect, but this combination is not available in the given options. 4. Q 3.5 – AFK is not even eligible for 1-star rating, as in one of its preceding years its turnover is only USD 2 million (whereas a minimum of USD 3 million in each of the preceding 3 years is required). Therefore, only statements (iii) and (iv) are correct, but this option is not provided. I kindly request the Examination Department to review these ambiguities for fairness and accuracy in evaluation. Candidate Details: Name: [Your Full Name] Registration Number: [Your ICAI Registration Number] Roll Number: [Your Roll Number] Email ID: [Your Email ID] Mobile Number: [Your Mobile Number] Thank you for your attention to this matter. Yours sincerely, [Your Full Name] By CA Rohit Chipper Join us at Chartered Achievers- Channel & Group!

Jan 26 Exam Schedule Released By ICAI Official Link - https://resource.cdn.icai.org/88373exam-aps2491.pdf Join us at Chartered Achievers- Channel & Group!

Class 1 Appeal & Revision in GS*T 😱 Miss Kiya toh 8–10 Marks Gaye ! Fully Amended 2025/2026 by *@CA_Mayank_Trivedi Video : https://youtube.com/live/kz1BXabqPhg?feature=share Join us at Chartered Achievers- Channel & Group!

CA Final Free Regular ICAI classes for May'26, Sept'26 and January'27 students Group 1 https://youtube.com/playlist?list=PLP0oTm4FOBFLOG2On3Zhzni7bu1PmA3Yx&si=PPACnXR8iCkRT_M3 Group 2 https://youtube.com/playlist?list=PLP0oTm4FOBFLioZeQ2H9PtAfddATnoAvm&si=vaX6DSREbmx-Ytkn Join us at Chartered Achievers- Channel & Group! Join CA Final Buddy👇 channel @cafinalbuddynotes Group    @cafinalbuddy

*🔥🔥Story of sucessful students Shivani to CA shivani barnawal and now she is part of KPMG Her each and every words are more important for all the students:- NSMP he to sb kuch mumkin he ,ek bar students ka feedback dekhe uske bad Decide kare aapko kya Krna chahiye. Exclusive for Jan '26 & May '26 Attempt Students! Features: ✅ Chapterwise Test Series ✅ Evaluation within 48 hours with doubt discussion ✅ Full test in December ✅ Surprise oral tests ✅ Revision sessions on GMeet (For CA final -FR,AFM,Audit,IDT,DT) For CA Inter (Taxation) Doubt solving -All the subject except law (CA inter ). ✅ One-to-One Personal Mentorship ✅ Virtual Library Access ✅ Coverage of RTPs, MTPs & Past Papers *Ready to Commit?* DM "Super 101 batch" to Enroll Now! *Fill the Form:* [https://docs.google.com/forms/d/1JJR7J-OOTaKuZpL6ZD89AqIrRYkigkzcgY0F9lFjBMk/edit?usp=drivesdk] *Connect with Us:* 💬 DM for Queries: ( https://wa.me/7073189617) 👉 Join WhatsApp: https://chat.whatsapp.com/EEy4yN8iFKJ404AFDMCB08?mode=ems_share_t Team NSMP

Join Largest CA/CS/CMA Chartered Achievers Network For all Resources, Notes, Update & Discussion All Notes & Update - @charteredachievers Final All sub study grp - @charteredachievers1 FR Study Grp - @CA_FINAL_FR FR Notes - @CAFINALFRNOTE AFM study grp - @AFM_CA_FINAL AFM Notes - @CAFINALAFMNOTE AUDIT study grp - @CA_FINAL_AUDIT Audit Notes - @CAFINALAUDITNOTE DT Study Grp - @CA_FINAL_DT DT Notes - @CAFINALDTNOTE IDT study grp - @CA_FINAL_IDT IDT Notes - @CAFINALIDTNOTE IBS Grp - @PAPER6IBS IBS Notes Channel - @ibsnotes6 Target Sept 25 - @cafinalbuddy Spom Grp - @SPOMdiscussiongroup Spom Notes Channel - @spomnotes Study update Grp  - @Dailystudyupdate Ca final Buddy Notes👇 @cafinalbuddynotes CA inter Grp - @cainterachievers CA inter Notes @achieversinternotes Articleship & Industrial Training Grp - @CAarticleshipachievers Articleship & Industrial Training Channel - @CAarticleship_Achievers CA CS Job & Campus Grp - @cajobcampus CA CS Job & Campus Channel - @cajob_campus CA Foundation Group - @CAfoundationgroup CA foundation Notes channel @cafoundationnotesachievers CS Discussion Group - @CSDiscussionGroup1 CS notes Channel - @csnotesachivers CMA Discussion Group - @CMAdiscussiongroup1 CMA Notes Channel - @cmanotesachievers CS CS CMA all in 1 Group @cacscmaachievers CA CA CMA Notes - @cacscmanote OR Join through Master Link For all Groups & Channel at 1 Click👇👇👇 https://t.me/addlist/mnsi9r_GcHQ3MmZl Join us at Chartered Achievers- Channel & Group!

Join Largest CA/CS/CMA Chartered Achievers Network For all Resources, Notes, Update & Discussion All Notes & Update - @charteredachievers Final All sub study grp - @charteredachievers1 FR - @CA_FINAL_FR AFM - @AFM_CA_FINAL AUDIT - @CA_FINAL_AUDIT DT - @CA_FINAL_DT IDT - @CA_FINAL_IDT IBS - @PAPER6IBS Target Sept 25 - @cafinalbuddy Spom - @SPOMdiscussiongroup Study update Grp  - @Dailystudyupdate Ca final Buddy Notes👇 @cafinalbuddynotes CA inter Grp - @cainterachievers CA inter Notes @achieversinternotes Articleship & Industrial Training Grp - @CAarticleshipachievers Articleship & Industrial Training Channel - @CAarticleship_Achievers CA Job & Campus - @cajobcampus CA Foundation Group - @CAfoundationgroup CA foundation Notes channel @cafoundationnotesachievers CS Discussion Group - @CSDiscussionGroup1 CS notes Channel - @csnotesachivers CMA Discussion Group - @CMAdiscussiongroup1 CMA Notes Channel - @cmanotesachievers CS CS CMA all in 1 Group @cacscmaachievers CA CA CMA Notes - @cacscmanote Happy Learning👍 OR Join through Master Link For all Subject Group/Channel at 1 Click👇👇👇 https://t.me/addlist/mnsi9r_GcHQ3MmZl Join us at Chartered Achievers- Channel & Group!

📢 Invitation to CA Final , Inter & foundation Faculties, Mentors & Subject Experts 📢 Greetings from the admin team of this vibrant CA all level student community! 👨‍🎓👩‍🎓 We are excited to share that this group/network now offers paid promotional opportunities for faculties, coaching institutes, mentors, and subject experts who wish to connect directly with CA Final students across India. ✅ What You Can Promote: 📅 New batch launches or crash courses 📚 Release of new content, notes, or material 📦 Availability of existing services & facilities 🔗 Your official website, YouTube channel, or social media handles 🆕 Any other updates or announcements for students 💡 This is a focused and high-engagement space where your message reaches serious CA aspirants who are actively preparing and always looking for the right guidance and resources. 📩 Interested in promoting? Kindly reach out to admin (@CAarpitJ) for details on the promotional plans, formats, and pricing. Let’s work together to bridge the gap between quality educators and deserving students. Your expertise deserves visibility, and our students deserve to know about it. Thank you! Join us at Chartered Achievers- Channel & Group!

SCPM Playlists By CA Sankalp Kanstiya sir (highly recommended) https://youtube.com/playlist?list=PLriSNcg90dW-LG1J0ris1DS1HpxBVNUoj&si=Eb61PPI2_ZDrbvWu Detailed (old one) by sankalp Kanstiya sir https://youtube.com/playlist?list=PLriSNcg90dW_w2K3frpigUVqFjjrNhK3n&si=2zBPrCIGlrXwgiQ- CA Riddhi Baghmar Ma'am https://youtube.com/playlist?list=PLiWbhDVH0Z3IZrS-q-JIf7bUcUdM8j_vp&si=F0fNQzzl-CE-9mTB Scmpe marathon by Riddhi Baghmar Ma'am https://www.youtube.com/live/ZIQbm1x7mFc?si=GERUXCHKCiDfhE2l By CA Rohan Garg Sir https://youtube.com/playlist?list=PLq-cHMv1LnO8TQTVV5sbWP4PBlQZQpUSv&si=3ZlVl2J66HZdIoZc Join us at Chartered Achievers- Channel & Group!

Useful playlist to revise Law Shubham Singhal Sir https://youtube.com/playlist?list=PL0xOe0xVMnt4-SyG3zDOYsPOcKNCS10Nt&si=4vbwZkbiJo2q4pAJ By PW https://youtube.com/playlist?list=PLgE50OYPyT6r2bHHMGlCqMLUOSUcaZYyg&si=j2bjVceCQTvHG0q2 By Rishabh Baid https://youtube.com/playlist?list=PLVON9zkL2Fl7HC_6P88ryGI0xhWaDEQWH&si=MQmyMI71GufYySbU CA Arpita Tulsyan Ma'am https://youtube.com/playlist?list=PLKuAqAwYgyYNreQNiaYnrlWoL6vJKy-wT&si=pQHNpvVlYP0yeZNy Amit Popli sir https://youtube.com/playlist?list=PLYVf5ILuk6PUaVzI426kfJMJKfL_r6kwH&si=yWpZc4aeDEfm1chv CA Balkrishana Kovuru sir https://youtube.com/playlist?list=PLTcMTjZTEh8r9GrDh6Vj8Pc1Adc1wwzLl&si=Z7_c7hm-LGv0E30c CA Harsh Gupta sir https://youtube.com/playlist?list=PLcVW8GcYDeJaTvUfCJd90-PsFcRifMZOl&si=mAv-fwZWuhE-nBXw Join us at Chartered Achievers- Channel & Group!

IBS ALL MATERIALS COMPILATION GIVEN BY CA ROHIT CHIPPER IBS Case Studies Book Sep 2025 (219 Unique Case studies) https://t.me/charteredachievers/12985 IBS Topic Wise Index Sep 2025 https://t.me/charteredachievers/12991 IBS - ICAI Study Material Index All Subject Compiled - Sep 2025 https://t.me/charteredachievers/12961 IBS - Law Study Material Index - Sep 2025 https://t.me/charteredachievers/12945 IBS - SCPM Study Material Index - Sep 2025 https://t.me/charteredachievers/12915 IBS - FR Study Material Index - Sep 2025 https://t.me/charteredachievers/12784 IBS - AFM Study Material Index - Sep 2025 https://t.me/charteredachievers/12792 IBS - Audit Study Material Index - Sep 2025 https://t.me/charteredachievers/12954 IBS - DT Study Material Index - Sep 2025 https://t.me/charteredachievers/12946 IBS - IDT Study Material Index - Sep 2025 https://t.me/charteredachievers/12920 Additional Case Studies (19 Unique Case studies) (Only include case studies release after May 2025 exam) (For those using May 2025 book, these are additional case studies and no change in answers of May 2025 version) https://t.me/charteredachievers/12983 Join us at Chartered Achievers- Channel & Group!