CA visionaries

CA INTER MAY 25 EXAM DATE

🚨 Beware of Fake Customer Care Numbers! Searching for customer care numbers online can lead to fraud. Scammers create fake helpline numbers that appear in search results. When you call, they impersonate support staff and trick you into sharing sensitive information like OTPs, card details, or UPI PINs. ⚠️ Common Tricks Used by Scammers: • Claiming technical issues and asking for remote access to your device. • Demanding prepaid charges for resolving “issues.” • Unauthorized money transfers after getting your details. 🔒 How to Protect Yourself: ✅ Always get contact info from official websites or apps. ✅ Avoid searching for customer care numbers on search engines. ✅ Never share OTPs, PINs, or card details over calls. ✅ Report fake numbers on cybercrime.gov.in or 1930 Spread the word and stay alert! Prevention starts with awareness.

https://drive.google.com/drive/folders/1ZzffpUWblh2qwOrZrBAT0xUs-OZ4fhtU Pw may 25 Drive link

दोस्तों याद रखें, आपने इस पल के लिए तैयारी करने में बहुत मेहनत की है। अपनी क्षमताओं पर भरोसा रखें और अपने लक्ष्यों पर ध्यान केंद्रित रखें। आपकी परीक्षा के लिए शुभकामनाएँ!

In CA Inter Audit, particularly in Bank Audit, "Subjectivity" and "Objectivity" are crucial concepts: *Subjectivity:* - _Refers to the personal opinions, biases, or judgments of an individual that can influence their interpretation or evaluation of facts or data_: In bank audit, subjectivity can arise in areas such as: 1. Loan classification: Bank management's judgment on loan classification as standard, sub-standard, doubtful, or loss. 2. Provisioning: Bank management's estimate of provisions for loan losses. 3. Valuation: Bank management's valuation of investments, properties, or other assets. Practical example: Suppose you're auditing a bank's financial statements, and you notice that the bank has classified a loan as standard, despite the borrower's poor credit history. You would question the bank's judgment and assess whether the loan classification is subjective or based on objective criteria. *Objectivity:* - _Refers to the use of factual, unbiased, and verifiable evidence to support conclusions or decisions_: In bank audit, objectivity is essential to ensure that financial statements are presented fairly and accurately. Examples of objective evidence in bank audit: 1. Transaction records: Bank statements, passbooks, or electronic records that provide evidence of transactions. 2. Documentary evidence: Loan agreements, title deeds, or other documents that support the existence and valuation of assets. 3. Regulatory guidelines: Guidelines issued by regulatory bodies, such as the Reserve Bank of India (RBI), that provide objective criteria for loan classification, provisioning, and valuation. Practical example: Suppose you're auditing a bank's loan portfolio, and you notice that the bank has valued a property at ₹10 million. You would verify the valuation by reviewing objective evidence, such as: 1. Independent valuation reports. 2. Recent sales data of similar properties in the area. 3. Regulatory guidelines on property valuation. By using objective evidence, you can ensure that the valuation is accurate and unbiased.

Happy New Year 2025 May this year bring a lot of joy, happiness, and success Wish you the best of luck for your journey ahead!

इंसान जब अत्यधिक लालच करता है और अपनी इच्छाओं को पूरा करने के लिए गलत रास्ता अपनाता है तो उसे सभी गलत कामों का फल जरूर मिलता है। हमेशा झूठ बोलकर, षड्यंत्र करके सफलता हासिल करने से बचना चाहिए। अपनी मेहनत और ईमानदारी से काम करेंगे तो जीवन में सुख-शांति बनी रहेगी।

https://drive.google.com/drive/folders/1rRm5u-Kg6LsW9gjAzoMs4Gy1Qm7_jA-G FM SM NOTES BY NAMIT ARORA SIR

Follow these steps to download admit card... Login to ssp portal.. Go to Exam Function > Submitted and Pending app > Scroll to Final examination > Click on "eye emoji" >> ALL OPTIONS > ADMIT CARD. If ALL Option doesn't not work, then hold ALL Option and then Open in new tab.. USE MOBILE ONLY

GO TO EXAM FUNCTION CLICK ON SUBMITTED FORM THEN ADMIT CARD DOWNLOAD

https://eservices.icai.org/ ADMIT CARD OUT

https://eservices.icai.org//EForms/loginAction.do?subAction=ViewLoginPage&formId=71729&ERRORCODE=f%2F4qMxMdXNINdWz%2BiGRiqE1kX2%2Fh8NKtERnQFcpx%2FzIaeaEUTmXk0BH7TP4kSfqw&orgId=1666 ALL THE BEST DOWNLOAD YOUR ADMIT CARD

Super 50 sections; By Shubham singhal sir Sec 3 Formation of Company Sec 4 Memorandum of Association Sec 5 Articles of Association Sec 7 Incorporation of Company Sec 8 Formation of companies with charitable objects. Sec 12 Registered Office of Company Sec 13 Alteration of Memorandum Sec 14 Alteration of Articles Sec 16 Rectification of Name of Company Sec 19 Subsidiary Company not to hold shares in its Holding Co. Sec 25 Deemed Prospectus Sec 26 Matters to be Stated in Prospectus Sec 27 Variation in Terms of Contract or Objects Sec 31 Shelf Prospectus (SP) Sec 34 Criminal Liability Sec 39 Allotment of Securities by Company Sec 40 Securities to be Dealt with in Stock Exchange Sec 42 Private Placement Sec 43 Kinds of Share Capital Sec 46 Certificate of Shares Sec 48 Variation of Shareholders Rights Sec 52 Application of Premiums Received Sec 53 Prohibition on Issue of Shares at Discount Sec 54 Issue of Sweat Equity Shares Sec 62 Further Issue of SC Sec 63 Issue of Bonus shares Sec 64 Notice to be given to registrar Sec 66 Reduction in Share Capital Sec 68 Buy Back Sec 73 Prohibition on Acceptance of Deposits from Public Sec 77 Duty to Register Charges Sec 94 Place of keeping and Inspection of registers, Returns Sec 101 Notice of Meeting Sec 103 Quorum for Meetings Sec 105 Proxies Sec 108 Voting through E-means Sec 109 Demand for Poll Sec 118 Minutes Sec 127 Punishment for default Sec 128 Books of Accounts Sec 130 Re-opening of Accounts Sec 131 Voluntary Revision of FS Sec 135 CSR Sec 136 Right of members to copies Sec 138 Internal Audit Sec 139 Appointment of Auditors Sec 140 Removal, resignation of auditor Sec 142 Remuneration of Auditors Sec 143 Power and duties of auditors