TSA - Topper's Stop Academy

CA FINAL NEW COURSE
Paper 4 (Section A) : Company Law

Addition:

Company Law Tribunal and Appellate Tribunal
Courts
Provisions

Deletion:

& Audit


Paper 4 (Section B) : Other Economic Laws

Addition

1. The Banking Regulation Act, 1949: The Reserve Bank of India Act, 1934- Overview: Chapter III-C of the Act.
2. The Intellectual Property Rights: Trademark and Patent Rights- Overview: covering trademark and patent rights.
: Important definitions, procedure and effect of registration and other provisions

Rights: Preliminary, Inventions not patentable, grant of Patents and rights conferred thereby and other provisions.

3. Foreign Contribution Regulation Act, 2010: Overview: Definitions, Regulation of Foreign contribution and Miscellaneous provisions.

4. Legislative framework on listing agreements: Clause 35 and 41 of the listing agreements required for the working of the listing companies.

5. General Clauses Act, 1897: Overview: Important definitions and Applicability, Commencement, termination and computation of time, Powers conferred to be exercisable from time to time, Power to appoint include power to suspend or dismiss, Constructions of Notification, etc, issued under enactments, Power to issue, to include power to add to, amend, vary or rescind notifications, orders, rules, or bye-laws and other provisions.

6. The Bankruptcy and Insolvency Code, 2015: Overview: Preliminary, Corporate insolvency resolution process, Liquidation process and other provisions

To Be Discussed

7. The Arbitration and Conciliation Act, 1996-Overview: General Provisions, Arbitration agreement, Tribunal, Conciliation

8. The Societies Registration Act, 1860: Overview: Formation of society by Memorandum of association and registration and other related provisions.

9. The Indian Trust Act, 1882- Overview: Creation of Trusts, Duties and Liabilities, Certain obligations in the nature of trusts

10. The Co-operative Societies Act, 1912: Overview: Preliminary, Registration, Duties of Registered societies, Privileges and Miscellaneous provisions

Deletion:

Act, 1992
Act
of Statutes, Deed and Documents

CA FINAL NEW COURSE
Paper 3: Advanced Auditing and Professional Ethics

NO ADDITIONS...

Deletion:

Audit Strategy, Planning and Programming
Audit under CIS Environment

CA Final new course

Paper 2: Strategic Financial Management

Addition:

1. Risk Management
of types of Risk faced by an organisation
of Financial Risks
at Risk (VAR)
of appropriate method for the identification and management of financial risk.

2. Portfolio Management (Few Sub-Topics Added)
Income Portfolio
Analysis of Investment in Distressed Securities
Investment Strategies in context of Portfolio Management

3. Corporate Valuation and Reorganization

Conceptual Framework of Valuation • Approaches/ Methods of Valuation
(a) Assets Based Valuation Model

(b) Earning Based Models

(c) Cash Flow Based Models

(d) Relative Valuation

Steps involved in Relative Valuation
Equity Valuation Multiples
Enterprise Valuation Multiple

(e) Other Approaches to Value Measurement

Economic Value Added (EVA)
Market Value Added (MVA)
Shareholder Value Analysis (SVA)

(f) Arriving at Fair Value

Islamic Finance (Added)
(a) Major difference between Islamic Finance and other forms of Finance

(b) Concept of Riba

(c) Major Islamic Financial Instruments

: #

Financing
Even Lease Rental
Border Leasing
Decision
Services in India – Transferred to Paper 6-A
Funds – Transferred to Paper 6-A

CA Final New Syllabus – Group 1 –
Paper 1 : Financial Reporting ( Addition)

1. Framework for Preparation and Presentation of Financial Statements in accordance with Indian Accounting Standards.
2. Application of Indian Accounting Standards (Ind ASs) and Existing Accounting Standards on various accounting aspects with reference to-
# Separate financial statements
# Consolidated financial statements

instruments
transactions
of Industry Specific Accounting.
3. Application of Guidance Notes issued by ICAI on various accounting aspects.
4. Principles of Integrated Reporting.

Note – If either a new Indian Accounting Standard (Ind AS) or Accounting Standard (AS),

Announcements and Limited Revisions to Ind AS / AS are issued or the earlier one are withdrawn or new Ind AS / AS, Announcements and Limited Revisions to Ind AS / AS are issued in place of existing Ind AS / AS, Announcements and Limited Revisions to Ind AS / AS,the syllabus will accordingly include / exclude such new developments in the place of the existing ones with effect from the date to be notified.

CA Final New Revised Syllabus

Paper 1 Financial Reporting 100 Marks

Paper 2 Strategic Financial Management 100 Marks

Paper 3 Advanced Auditing and Professional Ethics 100 Marks

Paper 4A Corporate Laws 60 Marks
Paper 4B Other Economic Laws 40 Marks

Paper 5 Advanced Management Accounting 100 Marks

Paper 6A Financial Services and Capital Markets 50 Marks
Paper 6B Information Systems Control and Audit 50 Marks

Paper 7A Advanced Direct Tax Laws 70 Marks
Paper 7B International Taxation 30 Marks

Paper 8 Advanced Indirect Laws 100 Marks

CA IPCC Revised New Syllabus

Paper 1 Accounting 100 Marks

Paper 2 Corporate and Other Laws 100 Marks

Paper 3 Cost Accounting 100 Marks

Paper 4A Direct Tax Laws 60 Marks
Paper 4B Indirect Tax Laws 40 Marks

Paper 5 Advanced Accounting 100 Marks

Paper 6 Auditing and Assurance 100 Marks

Paper 7A Financial Management 60 Marks
Paper 7B Business Economic Environment 40 Marks

Paper 8A Information Technology 60 Marks
Paper 8B Strategic Management 40 Marks

CA CPT Revised Syllabus

Paper 1 Principles and Practices of Accounting 100 Marks

Paper 2 (Part I) Mercantile Laws 60 Marks
Paper-2 (Part-II) General English 40 Marks

Paper 3 Business Mathematics Logical Reasoning and Statistics 100 Marks

Paper 4 Business Economics & Business and Commercial Knowledge 100 Marks

LATEST UPDATES ON CA SYLLABUS FOR MAY 2018

ICAI released their revised scheme for CA Course for future. They have made the change in all the three levels (Foundation, Inter and Final) compared to previous ones
Foundation course Paper 2 and Paper 4 will be Objective type papers and remaining are descriptive papers.

Revised Scheme: Route I – Foundation Course

Under the Foundation Course Route, the following steps are required

1. Register with Board of Studies (BoS) after appearing in Class XII till June 30/Dec 31.

2. Be eligible to appear for Foundation examination after passing Class XII examination. The first Foundation examination can be taken in November/May, as applicable, following passing of Class XII examination.

3. Qualify Foundation Course.

4. Register with the BoS for the Intermediate Course.

5. Complete 8 months of study

6. Appear and Pass in either or both Groups of Intermediate Course

7. Successfully complete Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) before commencement of the practical training

8. Register for Three years Practical Training on passing either or both the Groups of Intermediate.

9. Register for the Final Course after qualifying both the Groups of Intermediate Course.

10. Successfully complete Four Weeks Advanced ICITSS during the last two years of Practical Training.

11. Complete Practical Training.

12. Appear in Final examination after completion of practical training and Advanced ICITSS.

13. Become Member.

‪Note‬: ICAI has decided in principle the above mentioned Scheme. However, the scheme will be notified inthe official Gazette in due course.

CA New Syllabus 2017 | Direct Entry Route
Revised Scheme: Route II – Direct Entry Route

The ICAI allows Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates/Post-Graduates (with minimum 60% marks) and Intermediate level passed students of Institute of Company Secretaries of India and Institute of Cost Accountants of India to enter directly to its Intermediate Course. The following steps are required to be undertaken by the eligible Graduates and Post Graduates under this route:

1. Register with the BOS for the Intermediate course (provisional registration allowed to the students doing Final year of graduation).

2. Successfully complete Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) before commencement of the practical training.

3. Register for Three Years Practical Training.

4. Appear in Intermediate Examination after Nine months of Practical Training.

5. Qualify Intermediate Course.

6. Register for the Final Course after qualifying both Groups of Intermediate Course.

7. Successfully complete Four Weeks Advanced ICITSS during the last two years of Practical Training.

8. Complete Practical Training.

9. Appear in Final examination after completion of practical training and Advanced ICITSS.

10. Become Member

Note: Candidates who have passed Intermediate level examination of ICSI or ICWAI and enter the CA Intermediate course directly shall be treated at par with Foundation passed students and shall have to undergo the CA course in the manner ak into the Foundation passed students.

Cal us now for registration