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CA FINAL ALL MCQS
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پستهای کانال
| 2 | Choose Option | 246 |
| 3 | MCQ of the Day (SA 570 + SA 705)
The auditor of the Co. concludes that the use of the Going Concern basis of accounting is appropriate, but a material uncertainty exists. Management has refused to make any disclosure regarding this uncertainty in the financial statements.
What is the correct reporting action?
A) Express an Unmodified Opinion but add a MURG section.
B) Express a Qualified or Adverse Opinion & in the "Basis for Opinion" section, state that a material uncertainty exists.
C) Express a Qualified or Adverse Opinion and include a MURG section.
D) Disclaim the opinion as management refused to make disclosure | 242 |
| 4 | Choose option | 172 |
| 5 | MCQ of the day
A CA represented a company before tax authorities and submitted information on behalf of the client which later turned out to be false and misleading. The information was entirely based on data provided by the company, and the CA had merely acted on the client's instructions without knowledge of its falsity.
In such a case, the CA shall be:
A) Guilty under P1 S2 Cl (5)
B) Guilty under P1 S2 Cl (6)
C) Guilty under P1 S2 Cl (5) & (6)
D) Not Guilty under P1 S2 Cl (5) & (6) | 149 |
| 6 | Choose option | 123 |
| 7 | MCQ of the Day
Identify the relevant principle under BRSR applicable to ensuring that goods, services, and the operations result in better life for the consumers and end-users.
A) Principle 9
B) Principle 2
C) Principle 5
D) Principle 8 | 120 |
| 8 | Choose option | 135 |
| 9 | MCQ of the Day
A member is a salaried employee of a CAiP. He does not sign audit reports, does not attend client meetings, does not receive any professional fees, and is associated only with training of Articled Assistants under the CAiP.
Which of the following statements correctly reflects his professional status?
A) He is not deemed to be in practice, since he neither renders professional services nor holds himself out to the public as a CAiP.
B) He is deemed to be in practice only if the training of Articled Assistants is carried out independently & not under the supervision of the CAiP.
C) He is deemed to be in practice only in respect of matters connected with audit or attestation functions performed by the CAiP.
D) He is deemed to be in practice for a limited purpose of training of Articled Assistants | 162 |
| 10 | Choose option | 1 |
| 11 | MCQ of the Day
A CA gives 12% of audit fees of a Co-operative Society to the State Govt. as per prevailing practice.
In another case, he gives 8% of professional fees to a third party, describing it as office allowance, & ensures that both are separately disclosed in his books of account.
Which of the following statements is most appropriate?
A) Both payments are permitted, since one is mandated by prevailing practice and the other is transparently disclosed in the books of account.
B) Both payments are prohibited, as disclosure or nomenclature cannot override the prohibition on sharing of professional fees.
C) Payment of a percentage of audit fees to the State Government is permitted, whereas payment of professional fees described as office allowance to a third party is not permitted.
D) Payment described under the nomenclature of office allowance is permitted provided it is not linked directly to the quantum of professional fees earned.
Join for more MCQs- Channel & Group | 1 |
| 12 | Elliot Wave Theory padha hai kisine? If yes tell in which subject which chapter its there in comment section below👇👇
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| 13 | Choose option | 442 |
| 14 | A CA gives 12% of audit fees of a Co-operative Society to the State Govt. as per prevailing practice.
In another case, he gives 8% of professional fees to a third party, describing it as office allowance, & ensures that both are separately disclosed in his books of account.
Which of the following statements is most appropriate?
A) Both payments are permitted, since one is mandated by prevailing practice and the other is transparently disclosed in the books of account.
B) Both payments are prohibited, as disclosure or nomenclature cannot override the prohibition on sharing of professional fees.
C) Payment of a percentage of audit fees to the State Government is permitted, whereas payment of professional fees described as office allowance to a third party is not permitted.
D) Payment described under the nomenclature of office allowance is permitted provided it is not linked directly to the quantum of professional fees earned.
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| 15 | Guys May-26 Exams k baad aap sabke kya views h humme humari padhai m kya kya changes krne chahiye both classes and self study view se🤔🤔🤔
Please give your views in comment section below👇🏻
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| 16 |  😁😁😅🫣
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| 17 |  IBS May 2026 Observations
https://youtu.be/WmhRZPoe6qE
IBS May 2026 Observation Mail.pdf
IBS May 2026 Observation Mail.docx
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| 18 | Guys if you want to purchase any classes at discount you can dm @crazy_auditor for discounts.
Be aware of frauds. Do go for any other fake websites or persons on telegram.
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| 19 | Please mail these observations to ICAI ASAP, don't wait till last day, once model answers are prepared they may not consider the observations.
Mail to: examfeedback@icai.in
Add this pdf as attachment or copy the relevant observations.
Word File id you want to add/less anything: IBS May 2026 Observation Mail.docx
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| 20 | IBS May 2026 MCQ Answers with Reference
IBS May 26 Answers.pdf
PS: We will discuss them live at 9PM, there is ambiguity in some qns
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