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CA FINAL (NEW SYLLABUS) - DIAMOND PLAN - SYLLABUS
FINANCIAL REPORTING
Section - 1 IND AS 102-Share Based Payments
IND AS - 19,12,21
Section - 2 Business Combinations & Corporate Restructuring
IND AS - 34,24,33,108,23
Section - 3
Separate Financial Statements
Accounting Of Subsidiaries
Consolidated Financial Statements
Section - 4 Integrated Reporting
IND AS - 1,7,10,36, 38,40
Section - 5
CFS - Joint Arrangements
Investments In Associates & Joint Ventures,
Disclosures
IND AS - 2,16,113
Section - 6 IND AS - 20, 41
IND AS- 115,116
Section - 7
IND AS 101
The Guidance Note on accounting for expenditure on
Corporate Social Responsibility activities Retained
Framework & Presentation Of FS
Section - 8 Accounting & Reporting of Financial Instruments
Section - 9
IND AS - 8,105
Corporate Social Responsibility
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CA FINAL (NEW SYLLABUS) - DIAMOND PLAN - SYLLABUS
Strategic Financial Statement
Section - 1 Derivatives Analysis & Valuation
Mutual Funds
Section - 2 Foreign Exchange Exposure & Risk Management
Security Analysis
Section - 3 Securitization
Security Valuation
Section - 4 Portfolio Management
Section - 5
International Financial Management
Risk Management
Startup Finance
Section - 6 Interest Rate Risk Management
Section - 7 Corporate Valuation
Financial Policy & Corporate Strategy
Section - 8 Mergers
Acquisitions & Corporate Restructuring
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CA FINAL (NEW SYLLABUS) - DIAMOND PLAN - SYLLABUS
Advanced Auditing & Professional Ethics
Section - 1
Company Audit
Liabilities Of Auditor
SA 600,610,620,402,299,230
Section - 2
Audit Report
CARO 2016
Audit Of Insurance Companies
SA 700,701,705,706
Section - 3 Risk Assessment & Internal Control
SA 315,330,520,530,710,720
Section - 4
Professional Ethics Incl Provision Of CA
SQC 1
SA 220
Section - 5
Investigation & Due Diligence& Forensic audit
Audit Of Banks
SA 550,560,570,580
Section - 6
Internal Audit
Management & Operational Audit
Audit Planning, Strategy & Execution
SA 300,320,450
Section - 7
Audit Under Fiscal Laws
Audit Of Consolidated FS
SA 500,501, 505
SA 200,210,
Section - 8
SA 510,540
Audit Of PSU's
Audit Of NBFC
Peer Review, Quality Review
Guidance Notes
Section – 9
Special Aspects of Auditing in an automated Environment
Audit Committee & Corporate Governance
SA 240,250,260,265
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CA FINAL (NEW SYLLABUS) - DIAMOND PLAN - SYLLABUS
Corporate & Allied Laws
Section - 1 Appointment & Qualification Of Directors
Appointment & Remuneration Of Managerial
Section - 2 Foreign Contribution Regulation Act 2010
Arbitration And Conciliation Act 1996
Section - 3 Prevention Of Money Laundering Act
Corporate Secretarial Practice
Section - 4
Meetings Of Board & its Powers
Inspection Inquiry & Investigation
SARFESI (Only Relevant Definitions covered in study Material and
Management of asset by the bank and Financial Institutions)
Section - 5
Prevention Of Oppression & Mismanagement
SEBI
Winding up
(Only Sections 271-303, 324-336 & 344-347 & 352-358)
Section - 6
Compromises, Arrangements
Amalgamations
SEBI LODR Regulations
Insolvency & Bankruptcy Code
(The Corporate and Insolvency resolution process upto Sec.59)
Section - 7
Companies Incorporated Outside India
National Company Law Tribunal & Appellate Tribunal
Adjudication, Special Courts
Miscellaneous Provisions
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CA FINAL (NEW SYLLABUS) - DIAMOND PLAN - SYLLABUS
Section - 8
SCRA
FEMA ,1999 along with following Rules & Regulations
Fem(Permissible Capital Account Transactions) Regulations,2000
Fem(Current Account Transactions) Rules,2000
Fem (Export of Goods & Services) Regulations,2015
Topics are Added:
Overseas Direct Investment
Import of Goods & Services
External Commercial Borrowing Policy
Strategic Cost Management & Performance Evaluation
Section - 1 Intro to Strategic Cost Management
Modern Business Environment
Section - 2 Pricing Decision
Decision Making
Section - 3
Lean System & Innovation - BPR
Six Sigma,5 S's
TPM Six Sigma
Cost Management For Specific Sector
Section - 4
Cost Management Techniques
Lean System & Innovation - JIT
KAIZEN Costing
Section - 5 Performance Measurement & evaluation
Divisional Transfer Pricing
Section - 6 Strategic Analysis Of Operating Income
Section - 7 Budgetary Control
Section - 8
Standard Costing -
Material, Labor
Overheads, Sales
Section - 9 Standard Costing - Remaining
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CA FINAL (NEW SYLLABUS) - DIAMOND PLAN - SYLLABUS
Direct Tax
Section - 1
TDS
TCS
Basic Concepts
Residence & Scope
Salaries
House Property
Section - 2
Capital Gains
Other Sources
Income Not Forming Part of TI
Clubbing Of Total Income
Section - 3
PGBP
Deductions From Gross Total Income
Set Off & Carry Forward
Section - 4
Assessment Procedures
Appeals & Revisions
Penalties
Settlement Of Tax Cases
Section - 5
Income Tax Authorities
DTAA
Transfer Pricing
Tax Planning
Tax Advance
Tax Evasion
Section - 6 Case Laws from all Topics Of DT
Income Tax Authorities
Section - 7
Assessment Of Various Entities
Charitable Or Religious Trust & Institutions
Political Parties
Electro Trusts
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CA FINAL (NEW SYLLABUS) - DIAMOND PLAN - SYLLABUS
Section - 8
Offences & Prosecution
Liability In Special Cases
Miscellaneous Provisions
Section - 9
Non-Resident Taxation
Advance Ruling
Equalization Key
Indirect Tax
Section - 1
Basics Of GST
Supply Under GST
Charge & Competition Levy
Exemptions
Section - 2
Place of Supply
Time & Value Of Supply
Input Tax Credit
Registration
Section - 3
Debit & Credit Notes
Accounts & Records, E-Way Bill
Payment Of Tax (TDS & TCS)
Returns & Refunds
Section - 4
Inspections
Demands & Recovery
Liabilities
Offences & Penalties
Section - 5
Appeals
Revisions
Advance Ruling
Miscellaneous Provisions
Section - 6
Job Work
Import and Export under GST
Assessment & Audit
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CA FINAL (NEW SYLLABUS) - DIAMOND PLAN - SYLLABUS
Section – 7
(Customs
& FTP)
Basic Concepts
Levy & Exemption from Customs Duty
Types Of Duty
Classification Of Import & Export Goods
Baggage Rules
Importation
Exportation
Transportation Of goods
Section – 8
(Customs
& FTP)
Valuation Under Customs Act
Foreign Trade Policy
Refund
Duty Drawback
- Each Subject Will Have 2 Mock Exams.
- Mock Exams Will Be Activated From 1st APRIL.
- Kindly Note, There are No Exams On PAPER-6.
