CA Final Amendments For May 17
CA Final Amendments – Group : 1
Financial Reporting :
AS-6 has been removed and merged with AS-10. So, for May 2017 exam, students need to study the revised AS-10.
Strategic Financial Management :
There are no new Syllabus & Amendments in CA Final SFM Syllabus. The same syllabus that was applicable for earlier exam will be applicable for May 2017. However, the recent Practice Manual released by ICAI has some new problems added up. Revise them for better preparation.
Check out : CA Final SFM Practice Manual
Advanced Auditing and Professional Ethics :
In the beginning months of 2016, the government has notified the CARO 2016. As this notification has come before April, CARO 2016 will be applicable for the upcoming May 2017.
There has been few changes in the Guidance Note on Reporting under section 143(3)(f) and section 143(3)(h). These sections deals with the duties and powers of company auditors.
It requires the auditors to give his report to the members on the financial statement accounts examined by him. He shall also give his opinion on the financial statements which will be submitted to the shareholders in the Annual General Meeting of the company.
Corporate And Allied Law :
The Ministry of Corporate Affairs has implemented few changes in the Companies Act, 2013. Due to this, ICAI has amended few sections and provisions in the Companies Act part. Students are recommended to carefully go through each and every amendment, as these are very important for exam point of view.
Check out : CA Final Amendments
CA Final Amendments – Group : 2
Advanced Management Accounting :
Just like in SFM, there are no new changes or Syllabus & Amendments in the CA Final AMA syllabus. Students can study from existing books only.
Information System And Control Audit :
When compared to the previous exam, there are no new changes or amendments in the CA Final ISCA Syllabus applicable for May 2017 exams.
Direct Tax :
When compared to syllabus applicable for the last exam, there are around 10-15 Amendments in CA Final Direct Tax syllabus.
Indirect Tax :
Just like the Syllabus & Amendments in Direct Tax paper, there are around 20-25 new Amendments in CA Final Indirect Tax Syllabus.
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