CA FINAL GROUP STUDY
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Update on IBS Paper:
40% MCQs, 60% Descriptive Questions
Duration: 4 hrs, Open Book Exam
Total 5 Case Studies will be there out of which students have to attempt 4
Weightage: 25 Marks per Case Study
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Registration for November 2023 pass-out candidates begins on 15th January 2024 and will end on 23rd January 2024.
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CHANGES IN CA FINAL NEW SYLLABUS MAY 2024
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PAPER 1 - FR
\+ Ethics with Accounting concepts (Ch 16)
\+ Technology and Accounting (Ch 17)
\+ Discussion on AS7, AS9, AS19 & AS22 given along with corresponding IND AS 115, 116 & 12
(-) CSR
(-) Integrated Reporting
PAPER 2 - AFM
\+ in Ch 1 Role of CFO
\+ Ch 3 Advanced Capital Budgeting Decisions (new chapter)
\+ in Ch 4 Equity Research and Tools available
\+ in Ch 5 Role & responsibilities of valuers + precautions before accepting valuation assignment
\+ in Ch 7 Risks in securitization + Blockchain and tokenization
\+ in Ch 8 Evaluation of MF + Role of fund manager + Role of FII in MF
\+ in Ch 9 Derivatives - more detailed concepts given + Electricity derivative + Weather derivative + Credit default swaps + Real Options + Real life case studies of derivatives mishaps
\+ in Ch 10 Role of SWIFT in Forex + National & international payment gateways + Popular derivative products
\+ in Ch 11 IFC (GIFT city) + Sovereign funds
\+ in Ch 12 Benchmark rates
\+ in Ch 13 major theory additions on valuation of startups, digital platforms, distressed companies, consultancy firms + Impact on ESG + Going concern & non-going concern valuation
\+ in Ch 14 SPAC + Unlocking value through mergers & acquisitions & business restructuring
\+ in Ch 15 Concept of unicorn + succession planning in business
(-) in Ch 8 - evolution of mutual funds deleted
PAPER 3 - ADVANCED AUDITING ASSURANCE & PROFESSIONAL ETHICS
\+ SA 800s, SRE, SRS, SAE
\+ Digital auditing & assurance (similar to audit in automated environment)
\+ Emerging areas SDG & ESG assurance (Ch 18)
(-) Audit of Insurance companies
(-) Company Audit
(-) Audit Committee & Corporate Governance
(-) Audit under fiscal laws
(-) Peer review & Quality review
Weightage of standards increased and standards have been incorporated into ICAI modules.
PAPER 4 - DIRECT TAX LAWS
\+ Tax Audit
\+ Black Money Act (Ch 19)
\+ Some ethic incorporated
(-) Salary , HP
70-30 weightage removed for DT and International Taxation.
PAPER 5 - INDIRECT TAX LAWS
\+ Ethics under GST
(-) Constitutional Provisions of GST
(-) Duty Drawback in Customs
Weightage changed to 80-20.
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Generally more emphasis on application based case study questions expected in all the papers.
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PAPER 2 AFM
BOOK
BY CA PAVAN KARMELE
Vol - 2
For May 24
Covers -
Revised & Updated
ICAI Study Material Coverage
Includes RTP, MTP & Examination Questions
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Verification and Certified Copies / Inspection pdf for November 2023 studnets by ICAI
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Your Future is in your hands!
This is the Reality!
Write this in a paper and past it in your study room. Read this daily
Make this as your Phone wallpaper š„
Abhi nahi tho kabhi nahi! āØ
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Repost from CA INTER GROUP STUDYš„
PAPER 1 FR CA FINAL
Changes in new syllabus
BY CA PS BENIWAL
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I wish Everyone gets the Word PASS on their results. WE wish everyone all the best ā¤ļø
From Admin panel
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RESULTS TIME
Tommorrow results may be out between 8 am -11 am
Results link https://icai.nic.in
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CA Final AFM Compiler +Question Bank for May & Nov 24 Attempt:
šāāBy Dr. CA Ravi Agarwal
š¹Chapterwise & Attempt wise bifurcation
š¹Includes all Past Papers, MTPs, RTPs
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