EE

CA Final New Scheme

CA Riddhi Baghmar
Changes in existing syllabus

FR
Addition 2 New Chapters
of
Ethics with
Accounting concepts
Technology and Accounting

Discussion On As 7 AS 9 AS 19 AS 22 will be
given
with Ind As 115 116 12
along corresponding

Deletion 2 Chapters CSR

of Integrated Reporting

SFM AFM Advanced Financial Management

Chapters Financial Policy Corporate strategy
Addition of one small topic Role CFO
of
New Chapter Added Advanced Capital Budgeting Decisions

Chap 3 Security Analysis Chap 4 in new scheme

Addition one small topic Equity Research
of
7004 Available

Chapter Y Security valuation Chp 5 in new scheme

Addition 2 lil Role
of theory topics Responsibilities
of valuers
 lil Precautions before accepting valuation Assignment

Chap G Securitization Chap 7 in new scheme

Addition 2
theory topics
of
lil Risks in securitization iil Blockchain Tokenization

Chap F Mutual fund Chap 8 in new scheme

Deletion 1 topic Evolution MF
of of
Addition 3 i Evaluation MF
of topiis of
ii Role Fund Manager
of
Gil Role FII in MF
of
Chap 8 Derivatives Chap 9 in new scheme
earlier topics
given of the
More detailed concepts
shallow won't be sufficient
understanding
New Types
of Derivatives added Electricity derivative
credit
weather derivative default swaps Real options
some real case studies derivative mishaps also
i
life of
incorporated

Chap 9 FOREX Chap 10 in new course

No major changes small topics added
Role SWIFT in Forex
of
National International Payment Gateways
Popular Derivative Products
Chap 10 International Financial Management t Chill in new

Theory topics added ti IFC Gift

city
ii Sovereign Funds

Chap11 tut Rate Risk Mgmt Chap 12 in new scheme

Small theory topic added Benchmark Rates

Chap 12 Corporate valuation Chap13 in new scheme

name changed to Li Ion
All old topics same as it is plus theory concepts
valuation
regarding of startups Digital Platforms
Distressed Companies Consultancy firms added Also
impact on ESG Going concern and non
going
concern valuation added

Chap 13 Merger Acquisitions Chap 14 in new course

2 Theory topics added i SPAC special purpose
Acquisition companies
ii Unlocking value through M A and Business

restructuring

Chapin Startup finance t Chap is in new course

2 Topics added it Concept of Unicorn
in Succession planning in Business
 Auditing Assurance and Prof Ethics
Iggy gangdvanced
SA SRE SRS SAE included completely new
Audit in automated Env similar to A Digital Auditing
and Assurance in new scheme
Audit Insurance Removed YAY
of company
PSU Bank NBFC Remains same

Emerging Areas SDG Esg completely new

Professional Ethics Liabilities
of Auditor same

Majorftions
Company Audit
Audit Comm Corp Governance
Audit under Fiscal Laws
Peer Review
Quality Review

Crux sot weightage to standards only

Other
chapters removed Standards incorporated in
ICAI module currently only an overview
only
standards in Module
of given
Direct Tax
Did not find any major change as per prospectus except
that IAudit is added Rest Income tax
International taxation remains same
Still new modules
Awaiting
 Indirect Tax laws
weightage changed
957 80 Marks
Customs t FTP 20 Marks
Ethics under Gst new chapter added
Drawback Deleted
Duty
Rest seems same as per prospectus
everything
Modules
Awaiting

Business Solutions
Integrated
Mix all
of Subjects

Paper Pattern
Paper I to 5 301 Mcd No
Negative
701 Descriptive Markings

Paper 6 Multidisciplinary case studies eBook

501 score
required to
clear
makes
not
added for
calculating
aggregate
 No Parallel Attempts
Nov23 is last attempt under existing course
if
unsuccessful automatic conversion to new course for
Mayan In this case Set A B
self paced
modules be cleared final exam but
may after
before membership set C D exempted

carry forwarded for

Exemptions can be 3 following

attempts if you want to carry even further

then sot score required in
remaining papers

What about earlier exemptions

Lets wait for clarity

Articleship started before 30th June 3 YEARS

After 30th June 2 YEARS

For Detailed discussion on syllabus

of
Self Paced Online Modules lets meet in
video
upcoming

For channel
any queries join telegram
CA Riddhi Baghmal