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✅CA Final | MCQ Answers - May 25 : 👨🏻‍🎓 By CA Divyesh Vaghela Answers marked in MCQs ═══════ ♢.✰.♢ ═══════ 📍FR : https://t.me/Divyesh_Vaghela/1782 📍AFM : https://t.me/Divyesh_Vaghela/1783 📍Audit : https://t.me/Divyesh_Vaghela/1784 📍DT : https://t.me/Divyesh_Vaghela/1785 📍IDT : https://t.me/Divyesh_Vaghela/1786 📍IBS : https://t.me/Divyesh_Vaghela/1787 ➡️ All Subjects Chapterwise weightage - Trend Analysis (Included New Course also) https://t.me/Divyesh_Vaghela/1204 #️⃣ Download All Useful Resources ═══════ ♢.✰.♢ ═══════ 𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️ ĦΔPP¥ ŞŦỮĐ¥ Ҝ€€P ŞĦΔŘIŇG❤️

✅ IBS - Very Important Exam Tips 👨🏻‍🎓 By CA Divyesh Vaghela ═══════ ♢.✰.♢ ═══════ ➨ Don't waste too much time finding a similar case study. It shouldn't happen that questions are new but direct & easy, and content of the same could be easily found in ICAI module/other material you carry, but you run out of time. Allocate a maximum 25 minutes overall to find a similar case studies. ➨ If it's new, first identify subject of question, then try to find which chapter it belongs to & then refer the ICAI module for the same. ➨ For Theory questions, search for the topic asked in the question from ICAI module index. ➨ For Practical questions, it's possible that it is taken from ICAI questions only. If unsure, quickly go through illustrations & TYK of relevant chapter. ➨Also If ICAI wants to repeat other question, they will do it from their IBS Case Study Digest or possibly from the Old course Multidisciplinary Case Study Digest Make sure to carry the same. ➨ If any question is new & you can't answer, don't leave it completely blank. Write other relevant content of same topic & provide analysis, especially for theory. ➨ It's crucial to attempt 100% of the paper. Don't think that if you've found all the answers, it's okay to leave some marks of paper. ➨ In this exam, ICAI don't always give marks as per our expectations. I also expected 75 in eco law but ended up scoring 67. So this happens in open book paper. Sometimes ICAI don't give full marks, but attempting full paper increases your chances of getting marks and this can really help you to score exemption. From the start keep the same pace as paper will be very lengthy, so target to complete one case study in 50 minutes. ➨ To save time, Carry ICAI Module Index separately so that you won't need to open bulky module again & again during the exam. https://t.me/Divyesh_Vaghela/1767 - Paper pattern - Attempt 4 CS out of 5 - MCQs 40 Marks - have to attempt in OMR Just one last time! Give it your best shot 💪✨ All the Best!

✨ Must Read this for IBS Paper 👨🏻‍🎓 By CA Divyesh Vaghela ═══════ ♢.✰.♢ ═══════ 📝 Nov 24 Attempt – Very tough paper. No repeated questions from any material. Everything was drafted new. ✅ May 24 Attempt – Entire paper was from ICAI Study Module Practical Qs taken directly from Illustrations & TYK So, if ICAI sets paper like May 24, carry ICAI module with you. It will be very useful for you if the same questions are asked from it. 📌Eg. May 24 paper with ref. of ICAI SM Q1.6 - IND AS 8 - same Illustration 2 (pg 4.15) Q1.7 - Audit Reporting - Same TYU Q.3 (pg 7.97) Q1.8 - SCMPE Chap 4 - Illustartion 5 (pg 4.35) Even for theory subjects also, Avoid summary notes, because we never know from which part ICAI can ask questions, and if you have ICAI exhaustive module, then you can find all questions from it. 📖 During Exam Follow this (for new theory questions): First, identify the subject of descriptive question, then try to find which chapter it belongs to. Then, come to the ICAI module index and search for the topic asked in the question. Before going to the exam, have a look at the ICAI Module index for theory & for practical subject to get idea of each chapter so that you can identify the chapter names & questions (practical TYK & Illustration) quickly during the exam. For practical subject questions, ICAI will ask same questions from TYK & Illustrations given in the Module. So, for that also, take the module. If ICAI wants to repeat other question, they will do it from their IBS Case Study Digest or possibly from the Old course Multidisciplinary Case Study Digest. Still Most of questions you will find same from ICAI Module only. ✅ Also, take a Separate print of the ICAI Module Index so that you can quickly find the same without opening modules. Here, I have Separately given all the ICAI Module Index. https://t.me/Divyesh_Vaghela/1767 Law, SCMPE, Audit - Must take print of this ICAI Module index separately 🔖 Pro Tip: Arrange everything neatly – attach sticky notes for faster access.

✅ CA Final | ICAI Module Index for IBS : Take separate prints of this so that in the exam, you don't have to open bulky ICAI module again and again. Must Read this Strategy - How to score good marks, tackle new que & Use of ICAI Index https://t.me/Divyesh_Vaghela/1775 ═══════ ♢.✰.♢ ═══════ 📍 FR : https://t.me/Divyesh_Vaghela/1768 📍 AFM : https://t.me/Divyesh_Vaghela/1769 📍 Audit  : https://t.me/Divyesh_Vaghela/1770 📍 DT : https://t.me/Divyesh_Vaghela/1771 📍 IDT : https://t.me/Divyesh_Vaghela/1772 📍 Law - Self-Paced : https://t.me/Divyesh_Vaghela/1773 📍SCMPE - Self-Paced : https://t.me/Divyesh_Vaghela/1774 💭 IBS Latest - Case Study Digest https://t.me/Divyesh_Vaghela/1765 📍 IBS Additional - Case Study ⬅️ Multidisciplinary Case Study Digest (Old Course) ═══════ ♢.✰.♢ ═══════ 𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️ ĦΔPP¥ ŞŦỮĐ¥ Ҝ€€P ŞĦΔŘIŇG

➡️ DT MOST Scoring Strategy ! IMPORTANT Topics by CA Divyesh Vaghela Chapterwise Trend IN-DEPTH Analysis Must Follow this https://youtu.be/lonjc6GG8WM?si=qf3ED1dQNKSnYQbT Also shared Special tips to score maximum marks with question wise pattern. so must watch the video 👍

Attention Group 2 Students I’m uploading the DT MOST SCORING STRATEGY & Important Topics video in sometime. Including IN-DEPTH analysis chapterwise..to score maximum marks. Stay tuned: youtube.com/@DivyeshVaghela

➡️ Some Common Keywords to be used in Audit Paper  👨🏻‍🎓 By CA Divyesh Vaghela ═════ ♢.✰.♢ ═════ - Limitation on scope of audit due to circumstances - Inquiry of management and TCWG - Internal control system - Consider impact on audit opinion as per SA 705 - Alternate audit procedures - Sufficient and appropriate audit evidence - Compliance with laws and regulations - Material misstatement - Existence and completeness - Independence, integrity, and objectivity of auditor - Operating effectiveness of controls - Auditor's responses to the assessed risks - Assertions regarding transactions, balances, and disclosure - Substantive procedures/test of details - Compliance procedures/test of controls to be used while answering on further audit procedures - Nature, timing, and extent of audit procedures - Re-evaluate reliability and integrity of management - Discuss the matter with those charged with governance - Going concern considerations - Analytical review procedures for financial statements and in relation to material transactions 🔗 Must Read - When to use such keywords https://t.me/Divyesh_Vaghela/1742 ⬅️ Audit Priority Topics 📍Chapterwise Marks - Trend Analysis 👁 Nov - May 24 Paper Analysis ══════ ♢.✰.♢ ══════ 𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️ ĦΔPP¥ ŞŦỮĐ¥ Ҝ€€P ŞĦΔŘIŇG❤️

➡️ Audit MOST SCORING STRATEGY & Important Topics by CA Divyesh Vaghela Detailed Analysis - Chapterwise Que Pattern | Must do SA Must Follow this https://youtu.be/bwzu9G3BobI?si=1a7HMVVBYXM6UDvi Also shared Special tips to score maximum marks in the questions which you don't know. so must watch the video 👍

✅ 65 Marks FR Descriptive Questions were asked from Important List provided 📌 This is purely from Descriptive Section! Very limited number of questions given in list & then also exact same questions came ➡️ Check that Important Questions List https://t.me/Divyesh_Vaghela/1716 ═══════ ♢.✰.♢ ═══════ 📍 Q.1 - Ind As 103 (14 Mark) - Illustration 40 📍 Q.2a - Financial Instrument (10 Mark) - TYK 3 📍 Q.3a - Ind As 38 (8 Mark) - Illustration 10 📍 Q.3b - Ind As 33 (6 Mark) - Illustration 13 📍 Q.4a - Ind As 16 (6 Mark) - PQ 4 in 2025 SM / TYK 11 in 2024 SM 📍 Q.4b - Ind As 102 (8 Mark) - PQ 1 in 2025 SM / TYK 8 in 2024 SM 📍 Q.5c - Ind As 1 (4 Mark) - Illustration 11 📍 Q.6b - Ind As 2 (5 Mark) - Illustration 8 📍 Q.6c - Ind As 113 (4 Mark) - TYK 4 Note - Very limited number of questions were given as highly important from each chapter. AFM All resources 💭 AFM IMP Questions List 💽 AFM MCQ Booklet 👁 Chapterwise Marks - Trend Analysis 🔗 Theory Colorful Notes

🔥 AFM Easiest & Scoring Strategy for Last day - May 25 by Divyesh Vaghela Most Practical Approach to get Exemption Must Follow This https://youtu.be/3_gQSVI_SVM I have shared golden tips & planner to revise afm properly & target maximum marks. Do watch the video👍

➡️ FR Most Easiest Approach to Score Sureshot Exemption | Important Questions by Divyesh Vaghela Chapterwise New Course Trend Analyisis | Must Do IND AS Must Watch Video https://youtu.be/W6dHixiLo7c There are so many IND AS in FR, so it's important to follow right approach in this last exam days, that's why i have given Most Scoring strategy in this video. Diligently follow it.

➡️ FR Most Easiest Approach to Score Sureshot Exemption | Important Questions by Divyesh Vaghela Chapterwise New Course Trend Analyisis | Must Do IND AS Must Watch Video https://www.youtube.com/channel/UCCLLrgYX0qu-h-kO3xZbQaw There are so many IND AS in FR, so it's important to follow right approach in this last exam days, that's why i have given Most Scoring strategy in this video. Diligently follow it.