CA Final NotesForAll

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DONT LOOK AT THE REVIEW OF SFM PAPER. FOCUS ON AUDIT ONLY. Time table for 1.5 days of Audit Remember the earlier you start studying, the more time you get to cover your portion. 6:00 PM to 8:00 PM: Company Audit, CARO, CFS (these chapters are conceptual, so do it now, by hearting chapters can be done tomorrow) 8:30 PM to 11:00 PM: Professional Ethics (High weightage and imp from exam perspective, finish it within given time and before going to sleep) 11:00 to 6:00: Sleep (Make sure to rest well) 6:30 to 09:00 : Bank Audit and NBFC (Mornings are usually fresher for learning bt maintain the time limit. Weightage of around 8 to 10 marks) 09:00 to 10:00- Peer review and quality review (imp chapters as those are recently amended) 10:00 to 11:30 : Audit Committee and Corporate Governance and (Important for MCQ....also imp for law paper) 11:30 to 01:00- Audit report and SA 700 series (Imp, as relevance of 700 series is required in most of the SA's answers) 1 30 to 2 30 automated environment. (Most imp chapter as it is easy and scoring) 2 30 to 4 due diligence investigation and forensic First complete forensic as it has lot of learning part, then do due diligence and then Investigation 4 to 5 30 internal audit operational audit AND mngt audit + SA 600 SERIES 5 30 TO 8 - 500 SERIES(MOST IMP SERIES, USUALLY 3 OUT OF 5 QUESTIONS ARE FROM 500 SERIES) 8 TO 9 30 insurance and psu. Focus on Q and A if u lack time... 9 30 to 11- 300 series and 400 series + chapter 2 and 3 (if u lack time then complete q and a) 11 to 12 200 series. Complete atleast q and a if u lack time. Next day morning 6 to 7 30 fiscal audit. Complete Q AND A atleast. 7 30 to 8 liability of auditor Do atleast Q and A Presentation tips Tip 1 Tip 2 Tip 3 Tip 4 Tip 5 TIP 6 TIP 7 TIP 8 How to smartly complete CA FINAL AUDIT in less time ABC ANALYSIS OF STANDARDS

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Query no 1: When to attempt CFS/BC??? 📝 When to attempt CFS/BC in your exam depends on how tough they are and how well you've studied. 😅 But, in my opinion, it's a good idea to tackle them at the end. They can be time-consuming, and if your balance sheet doesn't tally after spending a lot of time, it can be stressful. So, save them for later. Query no 2: SHOULD WE USE SHORT FORMS??? 📝 A student may use short forms like PPE and NCA, especially if you're running low on time. I've seen students still get full marks even when using short forms. 😁 So, focus on finishing the paper rather than writing everything in full. Even if the examiners deduct a few marks for short forms, it's usually just 1-2 marks while not completing the entire problem can cost you more marks. Query no 3: SHOULD WE DO THEORY??? 📝 Yes, you should do theory chapters. It can earn you 5-6 easy marks, and it also saves time as you can complete the answers in 5 minutes. When it comes to CSR (Corporate Social Responsibility), it's manageable for students. Many students tend to skip integrated reporting, but I recommend watching at least the first 5 minutes of the 7-minute video I've shared. It could help you earn 5 marks if there's a question about it in the exam. You can find the video and additional notes in the provided links. Link of integrated reporting : 🎥 https://youtu.be/1tDJq2wcOoA?feature=shared Notes : 📚 https://t.me/CARajbadiyani/270

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Important videos for Nov 23 CA FINAL FR Revision Videos: https://www.youtube.com/watch?v=6b_YTj1Huv4&list=PLqE5aHjZDY863Te1V9IJtx0p6MbScljOI ICAI SM QUESTIONS: https://www.youtube.com/watch?v=Sl47BEqmDGI&list=PLqE5aHjZDY85zJ-475PxYWOPNaY2tQUXS Marathons: https://www.youtube.com/watch?v=8wX_PwSuA4A&list=PLqE5aHjZDY85CXQfwHbE4UxdiwukwBExK ICAI STUDY MATERIAL BATCH (COVERED ALL ILLUSTRATIONS + QUESTIONS + CONCEPTS REVISION) ACCOUNT PRACTICAL QUESTIONS + CONCEPTS MARATHON ! 100% SYLLABUS! Part 1: https://youtu.be/EulbiLilC70 Part 2: https://youtu.be/Cw8fnh8KSh0 ADVANCED ACCOUNT PRACTICAL QUESTIONS + CONCEPTS MARATHON! 100% SYLLABUS! PART 1: https://youtu.be/Hp0CZbRgGW0  PART 2: https://youtu.be/5sZem5OOTTw RTP AND MTP https://www.youtube.com/watch?v=R8wSqbUe8yA&list=PLqE5aHjZDY87bdP2tM6zKaK1K5wZRriZe

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Financial Reporting: Allocate a full 8 days for your Financial Reporting preparation. In this paper, the Institute has recently been including questions on smaller IND AS topics, so there's no specific ABC analysis to follow. Your primary focus should be on key chapters such as IND AS 115, 116, BC, Consolidation, 102, and 109, which collectively carry a significant weightage of approximately 60 marks. 📊 Make sure you're quick at solving problems because, even though the questions aren't super hard, they can take up a lot of time ⏱️. If the Institute decides to make the paper difficult, it won't make it difficult, but it will make it lengthy. Your speed will decide your completion of paper. 📝 Don't forget about the theoretical parts of the subject like CSR or Integrated Reporting; they can give you easy marks, usually around 6 to 8 marks. 📖📝 While solving financial reporting try solving sums with your hand instead of just ticking the points. Remember to stick to your study plan, and best of luck with your preparation! IMP - YOU STILL HAVE ENOUGH TIME TO SCORE EXEMPTION IN FR, SO DONT DOUBT YOURSELF ABOUT IT. JUST KEEP WORKING HARD. -CA RAJ BADIYANI https://t.me/CARajbadiyani

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🎓 This will be the last tip for Audit. 🔜 Next, we'll have tips on FR and Sfm. 📢 Join my channel to get the tips! Tip 8: MCQ Timing 😊 Option 1: 🚀 Start with MCQs: Begin your paper with multiple-choice questions (MCQs) to gain momentum. Reading and solving MCQs at the start is like a powerplay, helping you score marks without much writing. 🎯 Aim for 22-28 Marks: Scoring around 22 to 28 marks in MCQs is possible and reduces the risk of failing the paper. It boosts your confidence. Option 2- After 1 hour 🕑 Consider a Midway Break: If you have hand fatigue issues, you can choose to solve MCQs after the first hour to provide yourself a break. ❌ Avoid Leaving MCQs for Last: MCQs are highly scoring, but if you rush through them or misread the questions in the last hour, you might lose marks. 🌟 Bonus Tip: Read all MCQ answers, even if you believe you have the correct answer. Don't just mark your answer immediately; take the time to review. Time to be alloted for MCQ : depends on how difficult the MCQs are. Bt 30 to 45/50 mins can be a general rule. These tips will help you manage your time effectively and maximize your score on MCQs during your audit paper.😄 Tips by CA Raj Badiyani Presentation tips Tip 1 Tip 2 Tip 3 Tip 4 Tip 5 TIP 6 TIP 7 How to smartly complete CA FINAL AUDIT in less time ABC ANALYSIS OF STANDARDS

Tips by CA Raj Badiyani 🔍 Tip No. 7: Summarize the Question It's important to create a short summary of the question. 📚 Whether you're dealing with FR, AUDIT, DT, or any subject, even case scenario MCQs, this technique is helpful. ✅ 🏆 Even high-achieving candidates, such as the All India Rank 2 holder who scored 82 in the Nov '22 Audit paper, uses this technique (📝 attached the answer of his rough working). Summarizing the question will help you solve problems faster and more accurately. 🔑 It's a valuable skill to improve your exam performance, so make sure to use iit ⚠️Caution: dont make too much summary. Make it short so that you dont end up wasting time. Presentation tips Tip 1 Tip 2 Tip 3 Tip 4 Tip 5 TIP 6 How to smartly complete CA FINAL AUDIT in less time ABC ANALYSIS OF STANDARDS