TEST DATE
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SUBJECT AND UNIT
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CA FINAL OLD COURSE SYLLABUS
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CA FINAL NEW COURSE SYLLABUS
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10.05.2020
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FR
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- AS 1 to 12
- Accounting & Reporting of financial Instruments
- Corporate restructuring i.e. amalgamation, demerger, etc.
- Value added Statement
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- Framework for preparation & presentation of financial statements
- IND AS 2, 16, 116, 23, 36, 38,40, 105)
- IND AS on liabilities of the Financial Statements (IND AS 19 & 37)
- IND AS on presentation of items in the Financial Statements (IND AS 1,34 & 7)
- IND AS on items impacting the Financial Statements (IND AS 12 & 21)
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15.05.2020
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Law
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- Dividend
- Accounts and Audit
- Appointment and Qualification of Directors.
- Appointment & Remuneration of
Managerial Personal
- Meetings of Board and its Powers
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- Appointment and Qualification of Directors.
- Appointment & Remuneration of Managerial Personal
- Meetings of Board and its Powers
- Compromises, arrangements & Amalgamation
- Prevention of Oppression and Mismanagement
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20.05.2020
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SFM
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- Security Analysis
- Portfolio and Asset Planning
- FDI, FII and International Financial Management
- Money Market Operations
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- Security Analysis
- Security Valuation
- Portfolio Management
- Financial Policy & Corporate Strategy
- Risk Management
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25.05.2020
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Audit
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- SA series 200 & 300
- Professional Ethics
- Audit Strategy, Planning & Programing
- Risk Assessment and Internal Control
- Audit under CIS Environment
- Audit of CFS
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- SA Series 200 & 300
- Professional Ethics
- Audit Planning, Strategy and Execution
- Risk Assessment and Internal Control
- Special Aspects of Auditing in an Automated Environment
- Audit of Consolidated Financial Statements
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30.05.2020
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FR
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- AS 13 to 20
- Financial Reporting for Financial Institutions
- Valuation
- Share Based Payments
- Corporate Financial Reporting
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- IND AS on Disclosures in the Financial Statements (IND AS 24, 33 & 108)
- IND AS 41 – Agriculture
- IND AS 115 - Revenue from Contracts
- IND AS on measurement based on Accounting policies (IND AS 8,10 & 113)
- IND AS 20 - Government Grants
- IND AS 101: First Time Adoption of Indian Accounting Standards
- Business Combination & Corporate Restructuring
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05.06.2020
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Law
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- Inspection Inquiry and Investigation
- Compromises, arrangements & amalgamation
- Prevention of Oppression and Mismanagement
- Winding Up- as applicable
- Companies Incorporated outside India
- CS Practice, Drafting Resolution Minutes, Notices and reports
- Offences and Penalties
- E-Governance
- Special Courts - as applicable
- NCLT & Appellate Tribunal
- Misc provisions - as applicable
- Insolvency & Bankruptcy code - as applicable
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- Winding Up - as applicable
- Inspection Inquiry and Investigation
- Companies Incorporated outside India
- National Company law Tribunal & Appellate Tribunal - as applicable
- Adjudication, Special Courts
- Misc provisions - as applicable
- CS Practice, Drafting Resolution, Minutes, Notices and reports
- SEBI
- SCRA
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10.06.2020
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SFM
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- Foreign Exchange
- Indian Capital Market (Derivatives)
- Dividend Decisions
- Mutual Fund
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- Derivatives Analysis and Valuation
- Interest Rate Risk Management
- Foreign Exchange Exposure & Risk Management
- International Financial Management
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15.06.2020
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Audit
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- SA series 400 & 500
- Company Audit
- Audit of General Insurance Companies
- Audit of Banks
- Audit of NBFC
- Audit of Public Sector Under- Takings
- Peer Review
- Internal Audit, Management & Operational Audit
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- SA series 400 & 500
- Audit of Banks
- Audit of Insurance Companies
- Audit of NBFC
- Audit of Public Sector Undertakings
- Internal Audit, Management & Operational Audit
- Peer Review & Quality Review
- Audit of Limited Companies
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20.06.2020
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FR
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- AS 22 to 29 and Guidance Notes
- Consolidation of Financial Statements
- Indian Accounting Standards (Ind AS)
- EVA, MVA etc
- Human Resource Accounting
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- Consolidated & Separate Financial Statements
- Accounting & Reporting of Financial Instruments
- Accounting for Share Based Payments
- Analysis of Financial Statements
- Integrated Reporting
- Corporate Social Responsibility
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25.06.2020
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Law
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- SEBI
- SCRA
- FEMA - as applicable
- Competition Act
- Banking Regulation Act
- IRDA
- Insurance Act
- SARFAESI Act - as applicable
- Prevention of Money Laundering Act
- Interpretations of Statutes, Deeds & Documents
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- FEMA,1999 - as applicable
- SARFAESI,2002 - as applicable
- Prevention of Money Laundering Act,2002
- Foreign Contribution Regulation Act,2010
- The Arbitration & Conciliation Act,1996
- The Insolvency & Bankruptcy Code,2016 - as applicable
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30.06.2020
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SFM
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- Mergers, Acquisitions and Restructuring
- Capital Budgeting
- Leasing
- Financial Services in India
- Financial Policy & Corporate Strategy
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- Corporate Valuation
- Mergers, Acquisition & Corporate Restructuring
- Securitization
- Mutual Funds
- Startup Finance
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05.07.2020
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Audit
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- SA series 600 & 700.
- Guidance Notes - as applicable
- Audit Report
Audit Committee and
Corporate Governance
- Liabilities of Auditor
- Investigation and Due Diligence
- Audit under Fiscal Laws
Cost Audit
- Audit of Cooperative Societies
- Special Audit Techniques
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- SA series 600, 700 & Guidance Notes (As applicable)
- Audit Reports
- Audit Reports & Certificate for Special Purpose Engagements
- Liabilities of Auditor
- Due Diligence, Investigation and
Forensic Audit
- Audit under Fiscal Laws
- Audit Committee and Corporate Governance
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