(CA Inter)Jan 27/Sep26
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CA Intermediate ‼️‼️ Free Important questions list Thanks 😊 ✅ Non promotional page 📄 Message here @CA_Students_1_bot Admin :- Nikhil Yadav and Mansi Bhanushali and Gem bro , Shivam Yadav
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Company Audit important concepts may 24 🔥
1.Resignation of auditor, 2.Removal of auditor
3.Disqualifications u/s 141(3) all points focus.
4.First Auditor both govt and non govt co, Casual Vacancy both govt and non govt co
5.Reporting on frauds
6.Cost Audit (MCQs focus)
7.Sec 144 - purely direct Question if tested.
8. Sec 143(1) Duties regarding inquiry (imp).
9. Power of NCLT to change auditor MCQ focus.
Rest other things see once if time permits.
@CA_INTER_IMP_QUESTION
Share capital, co audit, management and administration has nearly weightage of minimum 20 marks.
@CA_INTER_IMP_QUESTION
Management and administration important sections may 24 🔥
Notice.
Voting (especially postal ballot)
Quorum (very imp)
Resolutions
Proxies
Annual Return (very imp).
Minutes - who can sign under what circumstances.
Register of members.
AGM, EGM.
@CA_INTER_IMP_QUESTION
Share capital Important sections may 24 🔥
Alteration of Share Capital. Equity shares with differential rights.(Just see once).
Reduction of Share Capital Securities Premium, Discount
Buy-back
Sweat equity shares
Bonus Issue
Refusal to register transfer
Sec - 67 Financial Assistance.
@CA_INTER_IMP_QUESTION
Weightage 6-8 marks 😎
( Most expected this time you will see direct cash flow statement)
Capitalisation of borrowing cost + with journal entries ( 5 steps in Answer)
Must do Illustration number 2 of AS 16
Borrowing cost
😎 That question related to Specific and non specific borrowing ( Asked by icai many times in exams )
As per past data it is seen that Amalgamation questions are directly asked from icai study material ( illustration+ practical)
Today ✅
✅Amalgamation
✅ Financial statements
Weightage expected 20-28 marks
