CA made with Logic - CA Final 🎓

14 Years of Patience 🙏🚩 Just think about Lord Shri Ram. Even after being destined to become the King of Ayodhya, he accepted 14 years of vanvaas without losing his dignity, patience or faith. No complaints. No bitterness. And today, his story reminds us of something powerful: Sometimes, life doesn't give you what you deserve immediately. It tests your patience, strengthens your character and prepares you for something greater. Never lose faith during your difficult days. Your vanvaas is not the end of your story. Keep walking with patience, courage and faith. Because after every long night, there is a sunrise. Conclusion: "If Prabhu Shri Ram could embrace 14 years of Vanvaas with patience, perhaps we too can face our difficult chapters with a little more faith" Jai Shri Ram! 🚩 Happy Shubh 🪔 Diwali 2026 😊.

One piece of advise for DT: Cover all important high weightage chapters as first priority by today itself. Kal Diwali hai so it will be disturbing and full of noise. 60% paper will be get covered from these chapters given below: PGBP, capital gain, TDS/TCS, International taxation + NR Taxation, DTAA, Appeal + Assessment procedure + Dispute resolution = 1-2 QA.

I hope your audit exam when well. Now focus on DT. 2 days you have plan it properly.

All the best champions 😎. One last piece of advise : No matter what Attempt 100 marks paper. Even if you don’t know answer to any question, write something related to that and come. Fight for each marks 🔥.

Keep going. Don’t overthink whether you will able to recall points while writing exam or not. Each mark is important in Audit. 90% students scores in below 40-45. So just remember one thing each mark is important.

Checklist for tomorrow’s exam. 1) CARO 2020 -1QA + 1-2 MCQs. 2) PE - 2 or 3 QA. 3) ESG -1 QA. 4) Digital Audit - 1QA. 5) SA 800 series - 1 QA. 800 drafting go through once. Most important SA 810. 6) SA 700 series - KAM/Qualified/Adverse/Disclaimer most important drafting. 7) SQC -1 + SA 220 - 1 QA. 8) NBFC - 1 QA. Focus on amendment part. 9) SA 600 series + Internal control. Most important SA is 610,620. 10) SA 240 + Fraud sec 143(12) + Forensic Audit - 1 QA mix. 8-9 Questions out of 15 QA will be from above things. Hopefully 🤞 you have covered all these.

Winning a war is more important than a single battle. Keep going. I always say and believe in one thing first and last paper of any group is always a game changer.

Forget about AFM paper, Now focus on Audit. Syllabus is huge covering 19 chapters in approx 15-18 hr is challenging so maintain the sleep from beginning.

All the best guys 😊. 🔹 Simple Exam Strategy: First 1.5 hrs → Finish 3 Questions Next 30 mins → Tackle MCQs carefully. Final 1 hr → Complete the remaining 2 Questions. This attempt there will be extra MCQs so make sure you consciously know how much time you are giving to each question.

What is true love? ❤️ A couple is on a romantic date 🌹, enjoying little moments together on is two-wheeler when, all of a sudden, it starts raining 🌧️ They have no raincoats, no umbrella, nothing to protect them from the rain. Guess what the man does? He books a cab or an auto for his loved one and makes sure she gets home safely. And then? He gets back on his two-wheeler and rides home alone, through the same rain. He shivers all the way home. But he doesn't mind. Because, for him, her safety matters more than his own comfort. ❤️ That is love. Because true love isn't about who stands beside you when the weather is beautiful. It's about who makes sure you're safe when the storm arrives. ❤️🌧️.

Peer Review, QRB, NFRA. Just go through once it will stick in your mind automatically.

CA Final admit cards are out, download them https://eservices.icai.org//EForms/configuredHtml/1666/71730/login.html

Jai Jagannath 😊❤️ Prayed for your Nov 26 exam. Bhagwan sabhi ka sab kuch achha kare.

“Kaise chal rahi hai padhai mere dost 😊…?” Kabhi-kabhi bas itna poochne wala bhi hona chahiye. Har baar khud se hi mat poochte raho ki “ Main kar paunga na?” Kabhi kisi apne ke paas baitho… baat karo… dil halka karo. Agar padhai ka pressure zyada lag raha hai, toh apne parents ya siblings se baat karo. Unke paas jao… apni problems batao… if you want to feel relaxed toh maa ki god mein sir rakhkar thodi der so jao ❤️. Har cheez apne andar daba kar mat rakho. Yaad rakho, thoda break lena weakness nahi hai. Khud ko thoda space dena bhi preparation ka hi ek part hai. You don't have to carry everything alone. Padhai bhi karni hai, par khud ka khayal rakhte hue 😊.

SA 570 - Going Concern. Best suitable examples are the only way to remember, understand, link the boring subject like Audit. There can be another reason for acquisition apart from financial performance - Get Access to Patented Technical Know- how.

Today's Biggest ever Life Lesson Zindagi mein kabhi bhi ghamand mat karna. Aakhir ek din sab kuch mitti mein mil jaana hai. Tum is duniya mein akele aaye the, aur akele hi jaana hai. Phir itna ghamand kis baat ka? Zindagi ek safar hai. Is safar mein har insaan ko barabari, izzat aur insaniyat ki nazar se dekhna seekho. Aaj tumhare paas jo hai, woh hamesha tumhare paas hona jaruri nahi. Lekin tumne logon ke saath jaisa bartav kiya, wahi tumhari asli pehchaan rahegi. Stay humble. Treat everyone equally 😊. Because in the end, we all return to the same soil after death.

SAE 3402 - What does "Criteria" means. Raju: Sir, What does “Criteria” mean?. “Criteria” word is frequently used in SAE 3402. What exactly does it mean? Can you give me an example? CA 😎: Sure 😊 Think about an Independent Audit Report. The auditor gives an opinion based on certain standards and requirements, such as SAs, applicable law eg. Companies Act. Similarly, in SAE 3402, the report is evaluated based on certain rules or benchmarks. These rules/benchmarks are called “Criteria.” Raju: Sir, still didn't get you. CA 😎: No problem. For example, the criteria include: COSO Framework Applicable laws and regulations. Contractual requirements. SOX Framework. COBIT Framework. Raju: Oh 😳, yes I have heard of these words somewhat in CA Final. Didn't study much about it. So, in SAE 3402, we check the controls of the service organisation against these criteria? CA 😎: Exactly!

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