CA Final Exam Eligibility , Exams , Subjects & Syllabus

CA Final Exam Eligibility, Exams , CA Final Subjects & CA FInal Syllabus

CA FINAL EXAM

CA final is the last level to be cleared by the CA wannabe. The understudies at this stage are a lot of scholastics minds with careful information about bookkeeping, law, tax collection, reviewing, global tax assessment FRA and a lot more parts of account. The CA Final test is the last arrangement of tests in the Chartered Accountancy Course. This is the point at which all the information you’ve gained during your articleship preparing and all through your investigation for CA Foundation as well as CA Intermediate are tried and developed.

In first gathering, we feel ease with accounts and SFM, while in second gathering, Tax and ISCA the two subjects required elevated level robbing up without understanding its substance. As a rule, the vast majority of feels distress with second gathering, yet result insights are practically same for the two gatherings. 90% will say bunch 2 because of costing and duties. CA Finalis the last level to be cleared by the CA hopeful. The understudies at this stage are a lot of scholastics minds with careful information about bookkeeping, law, tax assessment, examining, global tax collection FRA and a lot more parts of fund.

The specialized know – how additionally gets presented because of functional preparing understudies go through before showing up for their CA Final Examination. The last level comprises of 2 gatherings with 8 papers to be cleared. Up-and-comers, in the wake of freeing the two gatherings from CA Intermediate course are given at any rate 2.5 long stretches of functional preparing and have encountered AICITSS, is qualified to enlist for Final tests at any month or date before showing up for CA Final assessment, which is held twice in the year in the period of May and November.

 

CA FINAL NEW COURSE ELIGIBILITY:

CA Final Attempt Eligibility is as follows: Clear both Groups of Intermediate Examination.

Effectively go through Four Weeks Advanced Integrated Course on Information Technology and Soft abilities (AICITSS) comprising of Courses on Advanced Information Technology and Management Communication Skills during the most recent two years of handy preparing yet before showing up in the Final Examination.

 

CA FINAL NEW COURSE REGISTRATION:

Significant Dates to Recall

In the event that you are qualified to enroll for CA Final course 2020 you have to search for the dates to enlist for the CA Final course.

ICAI open the enlistment for the last level anytime of a year. CA Final enrollment measure happens two times per year at whatever prior month tests, as tests are additionally held twice in a year in the long stretch of May and November 2020. Applicant needs to enroll themselves in the event that they are qualified to enlist i.e. in the wake of clearing Intermediate tests. The qualification to show up in tests is simply subsequent to finishing 3 years of functional preparing and fruition of AICITSS.

 

Documents Required for CA Final 2020 Registration

You can enroll yourself for the CA Final course online through ICAI site. Guarantee that you have following subtleties:

1. Attested copy of proof of Nationality.
2. If the student is the foreigner. Attested copy of proof of special category certificate i.e. SC/ST, OBC.
3. Marksheet of Intermediate/IPCC exams.
4. ICITSS certificate

You should be cautious while documenting your essential subtleties in light of the fact that any revision in the wake of refreshing the subtleties on the site will exact expense.

 

CA FINAL NEW COURSE REGISTRATION PROCEDURE

Candidates showing up for CA last read out the enlistment cycle given beneath:

• Go on ICAI site and on student’s tab go to course enrollment section
• Snap on Final course enrollment structure.
• Fill subtleties like name age, date of birth sexual orientation, Adhar card no, email id and telephone number and secret word
• You will get OTP for check of subtleties
• When your fundamental subtleties are confirmed, you are guided towards the subsequent stage
• Your profile is made and now you are approached to fill the forthcoming subtleties
• Subsequent to filling subtleties you are approached to make an installment, which is enrollment expenses and preparing charges. You ought to likewise benefit of the discretionary office of the diary for an understudy for having refreshed news identified with the course and prospectus. The aggregate sum is of around Rs 36,500 which does exclude assessment expenses.
• Ace/Visa/Maestro Credit/Debit/Rupay/Net Banking subtleties Card are required for making an online installment
• When installment is caused you to get a PDF. Record referencing your subtleties and enrollment number
• You get an enrollment endorsement inside a month after the method.

 

CA FINAL 2020 REGISTRATION VALIDITY

When you are enlisted to CA Final course your legitimacy stays for a very long time. This implies in the event that you, sadly, neglect to clear your CA Final test on the primary endeavor you can have 8 additional endeavors to make without paying CA Final enrollment expenses once more.

You can show up for your tests subsequent to having a half year of study time.

Yet, you have to pay CA Final assessment charges at whatever point you show up for tests for the reconsidered and refreshed examination material.

 

Paper 1: Financial Reporting (100 Marks):

1 Framework for Preparation and Presentation of Financial Statements

2 Application of Indian Accounting Standards (Ind AS)

3 Indian Accounting Standards on Group Accounting

4 Accounting and Reporting of Financial Instruments (as per Ind AS)

5 Analysis of Financial Statements

6 Integrated Reporting

7 Corporate Social Responsibility Reporting

 

Paper 2: Strategic Financial Management (100 Marks)

1.Financial Policy and Corporate Strategy

2.Risk Management

3.Security Analysis

4.Security Valuation

5.Portfolio Management

6.Securitization

7.Mutual Fund

8.Derivatives Analysis and Valuation

9.Foreign Exchange Exposure and Risk Management

10.International Financial Management

11.Interest Rate Risk Management

12.Corporate Valuation

13.Mergers, Acquisitions and Corporate Restructuring

14.Startup Finance

 

Paper 3: Advanced Auditing and Professional Ethics (100 Marks)

1. Auditing Standards, Statements and Guidance Notes
2. Audit Planning, Strategy and Execution
3. Risk Assessment and Internal Control
4. Special aspects of Auditing in an Automated Environment
5. Audit of Limited Companies
6. Audit Reports
7. Audit Committee and Corporate Governance
8. Audit of Consolidated Financial Statements
9. Special features of audit of Banks, Insurance & Non Banking Financial Companies
10. Audit under Fiscal Laws
11. Audit of Public Sector Undertakings
12. Liabilities of Auditors
13. Internal Audit, Management and Operational Audit
14. Due Diligence, Investigation and Forensic Audit
15. Peer Review and Quality Review
16. Professional Ethics

 

Paper 4: Corporate and Economic Laws (100 Marks)

Part I: Corporate Laws (70 Marks)

Section A: Company Law

1. The Companies Act, 2013
2. Corporate Secretarial Practice

 

Section B: Securities Laws

1. The Securities Contract (Regulation) Act, 1956 and the Securities Contract (Regulation) Rules, 1957
2. The Securities Exchange Board of India Act, 1992

 

Part II: Economic Laws (30 Marks)

1. The Foreign Exchange Management Act, 1999
2. The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
3. The Prevention of Money Laundering Act, 2002
4. Foreign Contribution Regulation Act, 2010
5. The Arbitration and Conciliation Act, 1996
6. The Insolvency and Bankruptcy Code, 2016

 

Paper 5: Strategic Cost Management and Performance Evaluation (100 Marks)

Part A: Strategic Cost Management and Decision Making

Sub Part I: Strategic Cost Management

1. Introduction to Strategic Cost Management
2. Modern Business Environment
3. Lean System and Innovation
4. Cost Management Techniques
5. Cost Management for Specific Sectors

 

Sub Part II: Strategic Decision Making

1. Decision Making
2. Pricing Strategies/ Decisions

 

Part B: Performance Evaluation and Control

Sub Part I: Performance Evaluation and Reporting

1. Performance Measurement and Evaluation
2. Divisional Transfer Pricing
3. Strategic Analysis of Operating Income

 

Sub Part II: Managerial Control

1. Budgetary Control
2. Standard Costing

 

Part C: Case Study

1. Case Study

 

Paper 6

Paper 6A: Risk Management (100 Marks)

1. Introduction to risk
2. Source and evaluation of risks
3. Risk management
4. Evaluation of Risk Management Strategies
5. Risk model
6. Credit risk measurement and management
7. Risk associated with corporate governance
8. Enterprise Risk Management
9. Operational Risk Management

 

Paper 6B: Financial Services and Capital Markets (100 Marks)

1. Global Financial Markets
2. Impact of various Policies of Financial Markets
3. Capital Market – Primary
4. Capital Market – Secondary
5. Money Market
6. Institutions and Intermediaries
7. Commodity Market
8. Banking as source of Capital including NBFCS
9. Mutual Funds
10. Private Equity
11. Investment Banking
12. Credit Rating
13. Treasury Operations
14. Risk Management
15. Credit Derivatives
16. Leasing Decisions
17. Factoring
18. SEBI Guidelines

 

Paper 6C: International Taxation (100 Marks)

Part I: Taxation of International Transactions and Non-resident Taxation in India

1. Transfer Pricing provisions under the Income-tax Act, 1961
2. Other Provisions relating to taxation of international transactions and non-resident taxation under the Income-tax Act, 1961
3. Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

 

Part II: Other aspects of International Taxation

1. Overview of Model Tax Conventions
2. Tax treaties, Application and Interpretation
3. Anti Avoidance Measures
4. Taxation of E-Commerce Transactions

 

Paper 6D: Economic Laws (100 Marks)

1. World Trade Organization (WTO) covering its Role, Principles, Functions and Dispute Settlement Mechanism
2. Competition Act, 2002 and Rules/ Regulations
3. Real Estate (Regulation and Development) Act, 2016 (Central Act and Rules/ Regulations]
4. Insolvency and Bankruptcy Code, 2016 and Rules/ Regulations
5. Prevention of Money Laundering Act, 2002 and Rules/ Regulations
6. Foreign Exchange Management Act, 1999 and Rules/ Regulations
7. Prohibition of Benami Property Transactions Act, 1988 and Rules/ Regulations

 

Paper 6E: Global Financial Reporting Standards (100 Marks)

1. Conceptual Framework for Financial Reporting as per IFRS
2. Application of International Financial Reporting Standards
3. Significant differences between IFRS and US GAAPS

 

Paper 6F: Multidisciplinary Case Study (100 Marks)

1. Financial Accounting and Reporting
2. Audit and Assurance
3. Taxation
4. Finance and Financial Management
5. Management Accounting
6. Corporate Laws
7. Business Strategy and Management

 

Paper 7: Direct Tax Laws and International Taxation (100 Marks)

Part I: Direct Tax Laws (70 Marks)

1. Basis of charge, residential status, income which do not form part of total income, heads of income, income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs
2. Special provisions relating to companies and certain persons other than a company
3. Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts
4. Tax Planning, Tax Avoidance & Tax Evasion
5. Collection & Recovery of Tax, Refunds
6. Income-tax Authorities, Procedure for assessment, Appeals and Revision
7. Settlement of Tax Cases, Penalties, Offences & Prosecution
8. Liability in special Cases
9. Miscellaneous Provision and Other Provision

 

Part II: International Taxation (30 Marks)

1. Taxation of international transactions and Non-resident taxation
2. Overview of Model Tax Conventions – OECD & UN
3. Application and interpretation of Tax Treaties
4. Fundamentals of Base Erosion and Profit Shifting

 

Paper 8: Indirect Tax Laws (100 Marks)

Part I: Goods and Services Tax (75 Marks)

1. Introduction to GST in India including Constitutional aspects
2. Levy and collection of CGST and IGST
3. Place of supply
4. Time and Value of supply
5. Input tax credit
6. Computation of GST liability
7. Procedures under GST including registration, tax invoice, credit and debit notes, electronic way bill, accounts and records, returns, payment of tax including tax deduction at source and tax collection at source, refund, job work
8. Liability to pay in certain cases
9. Administration of GST: Assessment and Audit
10. Inspection, Search, Seizure and Arrest
11. Demand and Recovery
12. Offences and Penalties
13. Advance Ruling
14. Appeals and Revision
15. Other provisions

 

Part II: Customs & FTP (25 Marks)

1. Customs Law as contained in the Customs Act, 1962 and the Customs Tariff Act. 1975
2. Foreign Trade Policy to the extent relevant to the indirect tax laws

 

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