P-3 ADVANCED AUDITING, ASSURANCE AND PROFESSIONAL ETHICS P-1 FINANCIAL REPORTING

Chapter 1: Quality Control Chapter 1: Introduction to Indian Accounting Standards

Chapter 2: General Auditing Principles and Auditors Responsibilities Chapter 2: Conceptual Framework for Financial Reporting under Indian Accounting Standards
Chapter 3: Audit Planning, Strategy and Execution Chapter 3: Unit 1: Ind AS 1 “Presentation of Financial Statements”
Chapter 4: Materiality, Risk Assessment and Internal Control Chapter 3: Unit 2: Ind AS 34 “Interim Financial Reporting”
Chapter 5: Audit Evidence Chapter 3: Unit 3: Ind AS 7 “Statement of Cash Flows”
Chapter 6: Completion and Review Chapter 4: Unit 1: Ind AS 8 “Accounting Policies, Changes in Accounting Estimates and Errors ”
Chapter 7: Reporting Chapter 4: Unit 2: Ind AS 10 “Events after the Reporting Period”
Chapter 8: Specialised Areas Chapter 4: Unit 3: Ind AS 113 “Fair Value Measurement”
Chapter 9: Related Services Chapter 5: Ind AS 115 “Revenue from Contracts with Customers”
Chapter 10: Review of Financial Information Chapter 6: Unit 1: Ind AS 2 “Inventories”
Chapter 11: Prospective Financial Information and Other Assurance Services Chapter 6: Unit 2: Ind AS 16 “Property, Plant and Equipment”
Chapter 12: Digital Auditing & Assurance Chapter 6: Unit 3: Ind AS 23 “Borrowing Costs”
Chapter 13: Group Audits Chapter 6: Unit 4: Ind AS 36 “Impairment of Assets”
Chapter 14: Special Features of Audit of Banks & NBFC Chapter 6: Unit 5: Ind AS 38 “Intangible Assets”
Chapter 15: Overview of Audit of Public Sector Undertakings Chapter 6: Unit 6: Ind AS 40 “Investment Property”
Chapter 16: Internal Audit Chapter 6: Unit 7: Ind AS 105 “Non-current Assets Held for Sale and Discontinued Operations”
Chapter 17: Due Diligence, Investigation & Forensic Accounting Chapter 6: Unit 8: Ind AS 116 “Leases”
Chapter 18 : Emerging Areas: (SDG) & (ESG) Assurance Chapter 7: Unit 1: Ind AS 41 “Agriculture”
Chapter 19: Professional Ethics & Liabilities of Auditors
Chapter 7: Unit 2: Ind AS 20 “Accounting for Government Grants & Disclosure of Government Assistance”

P-2 ADVANCED FINANCIAL MANAGEMENT

Chapter 7: Unit 3: Ind AS 102 “Share Based Payment”
Chapter 1 -Financial Policy and Corporate Strategy Chapter 8: Unit 1: Ind AS 19 “Employee Benefits”
Chapter 2 - Risk Management Chapter 8: Unit 2: Ind AS 37 “Provisions, Contingent Liabilities and Contingent Assets”
Chapter 3 - Advanced Capital Budgeting Decisions Chapter 9: Unit 1: Ind AS 12 “Income Taxes”
Chapter 4 - Security Analysis Chapter 9: Unit 2: Ind AS 21 “The Effects of Changes in Foreign Exchange Rates”
Chapter 5 - Security Valuation Chapter 10: Unit 1: Ind AS 24 “Related Party Disclosures”
Chapter 6 - Portfolio Management Chapter 10: Unit 2: Ind AS 33 “Earnings per Share”
Chapter 7 - Securitization Securitization Chapter 10: Unit 3: Ind AS 108 “Operating Segments”
Chapter 8 - Mutual Funds Chapter 11: Unit 1: Financial Instruments: Scope and Definitions
Chapter 9 - Derivatives Analysis And Valuation Chapter 11: Unit 2: Classification and Measurement of Financial Assets and Financial Liabilities
Chapter 10 - Foreign Exchange Exposure And Risk Management Chapter 11: Unit 3: Financial Instruments: Equity and Financial Liabilities
Chapter 11 - International Financial Management Chapter 11: Unit 4 : Derivatives and Embedded Derivatives
Chapter 12 - Interest Rate Risk Management Chapter 11: Unit 5: Recognition and Derecognition of Financial Instruments
Chapter 13 - Business Valuation Chapter 11: Unit 6: Hedge Accounting
Chapter 14 - Mergers, Acquisitions And Corporate Restructuring Chapter 11: Unit 7: Disclosures
Chapter 15 - Startup Finance Chapter 12: Ind AS 103 “Business Combinations”
Chapter 13: Unit 1 : Introduction to Consolidated and Separate Financial Statements
Chapter 13: Unit 2 : Important Definitions
Chapter 13: Unit 3 : Consolidated Financial Statements
Chapter 13: Unit 4 : Ind AS 110: Consolidation Procedure for Subsidiaries
Chapter 13: Unit 5 : Ind AS 111: Joint Arrangements
Chapter 13: Unit 6 : Ind AS 28: Investment in Associates & Joint Ventures
Chapter 13: Unit 7 : Ind AS 27: Separate Financial Statements
Chapter 13: Unit 8 : Disclosures
Chapter 14: Ind AS 101 “First-time Adoption of Indian Accounting Standards”
Chapter 15: Analysis of Financial Statements
Chapter 16: Professional and Ethical Duty of a Chartered Accountant
 P-4 PART I : DIRECT TAX LAWS P-5 PART – I : GOODS AND SERVICES TAX
Chapter 1 : Basic Concepts Chapter 1: Supply under GST
Chapter 2 : Incomes which do not form part of Total Income Chapter 2: Charge of GST
Chapter 3 : Profits and Gains of Business or Profession Chapter 4 : Capital Gains Chapter 3: Place of Supply
Chapter 5 : Income from Other Sources Chapter 4: Exemptions from GST
Chapter 6 : Income of Other Persons included in assessee’s Total Income Chapter 5: Time of Supply
Chapter 7 : Aggregation of income, set-off or carry forward of Losses Chapter 6: Value of Supply
Chapter 8 : Deductions from Gross Total Income Chapter 7: Input Tax Credit
Chapter 9 : Assessment of Various Entities Chapter 8: Registration
Chapter 10: Assessment of Trusts and Institutions, Political Parties and Other Special Entities Chapter 9: Tax Invoice, Credit and Debit Notes
Chapter 11 : Tax Planning, Tax Avoidance & Tax Evasion Chapter 10: Accounts and Records; E-way Bill
Chapter 12 : Taxation of Digital Transactions Chapter 11: Payment of Tax
Chapter 13 : Deduction, Collection and Recovery of tax Chapter 12: Electronic Commerce Transactions Chapter 13: Returns
Chapter 14 : Income-tax Authorities Chapter 14: Import and Export under GST
Chapter 15 : Assessment Procedure Chapter 15: Refunds Chapter 16: Job Work
Chapter 16 : Appeals and Revision Chapter 17: Assessment and Audit
Chapter 17 : Dispute Resolution Chapter 18: Inspection, Search, Seizure and Arrest
Chapter 18 : Miscellaneous Provisions Chapter 19: Demands and Recovery
Chapter 19 : Provisions to Counteract Unethical Tax Practices Chapter 20: Liability to Pay Tax in Certain Cases
Chapter 20 : Tax Audit and Ethical Compliances Chapter 21: Offences and Penalties and Ethical aspects under GST
P-4 PART II: INTERNATIONAL TAXATION Chapter 22: Appeals and Revision
Chapter 21 : Non-resident Taxation Chapter 23: Advance Ruling
Chapter 22 : Double Taxation Relief Chapter 24: Miscellaneous Provisions
Chapter 23 : Advance Rulings P-5 PART – II: CUSTOMS & FTP
Chapter 24 : Transfer Pricing Chapter 1: Levy of and Exemptions from Customs Duty
Chapter 25 : Fundamentals of BEPS Chapter 3: Classification of Imported and Export Goods
Chapter 26 : Application and Interpretation of Tax Treaties Chapter 4: Valuation under the Customs Act, 1962
Chapter 27 : Overview of Model Tax Conventions Chapter 5: Importation and Exportation of Goods
Chapter 28 : Latest Developments in International Taxation Chapter 6: Warehousing
Chapter 7: Refund
PART I: CORPORATE LAWS Chapter 8: Foreign Trade Policy
Chapter-1: Appointment and Qualification of Directors STRATEGIC COST MANAGEMENT AND DECISION MAKING
Chapter-2: Appointment and Remuneration of Managerial Personnel Chapter-1 Introduction to Strategic Cost Management
Chapter-3: Meetings of Board and its Powers Chapter-2 Modern Business Environment
Chapter-4: Inspection, Inquiry and Investigation Chapter-3 Lean System and Innovation
Chapter-5: Compromises, Arrangements and Amalgamations Chapter-4 Specialist Cost Management Techniques
Chapter-6: Prevention of Oppression and Mismanagement Chapter-5 Management of Cost Strategically for Emerging Business Models
Chapter-7: Winding up Chapter-6 Strategic Revenue Management
Chapter 8: Miscellaneous Provisions Chapter-7 Strategic Profit Management
Chapter 9: Adjudication, Special courts, NCLT & NCLAT PERFORMANCE EVALUATION AND CONTROL
Chapter 10 : E-Filing Chapter-8 An Introduction to Strategic Performance Management
PART II: ECONOMIC LAWS Chapter-9 Strategic Performance Measures in Private Sector
Chapter 1: The Foreign Exchange Management Act, 1999 Chapter-10 Strategic Performance Measures in The Non-For-Profit Organisations
Chapter 2: The Foreign Contribution Regulation Act, 2010 Chapter-11 Preparation of Performance Reports
Chapter 3: The Insolvency and Bankruptcy Code, 2016 Chapter-12 Divisional Transfer Pricing
CHAPTER 1: SEBI Act, 1992, SEBI (LODR) Regulations, 2015, Chapter-13 Standard Costing
SEBI (ICDR) Regulations, 2018,
SEBI (SAST) Regulations, 2011
SEBI (PIT) Regulations, 2015
Chapter-14 Case Study Appendix Skill Assessment
 AUDITING PRONOUNCEMENTS

S. No. Engagement & Quality Control Stadnards

1. SQC 1, “Quality Control for Firms that Perform Audit and Reviews of Historical
Financial Information, and other Assurance and Related Services Engagements”
2. SA 200, Overall Objectives of the Independent Auditor and the Conduct of an
Audit in Accordance with Standards on Auditing
3. SA 210, Agreeing the Terms of Audit Engagements
4. SA 220, Quality Control for an Audit of Financial Statements
5. SA 230, Audit Documentation
6. SA 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial
Statements
7. SA 250, Consideration of Laws and Regulations in an Audit of Financial
Statements
8. Revised SA 260, Communication with Those Charged with Governance
9. SA 265, Communicating Deficiencies in Internal Control to Those Charged with
Governance and Management
10. Revised SA 299, Joint Audit of Financial Statements
11. SA 300, Planning an Audit of Financial Statements
12. SA 315, Identifying and Assessing the Risks of Material Misstatement Through
Understanding the Entity and Its Environment
13. SA 320, Materiality in Planning and Performing an Audit
14. SA 330, The Auditor’s Responses to Assessed Risks
15. SA 402, Audit Considerations Relating to an Entity Using a Service
Organisation
16. SA 450, Evaluation of Misstatements Identified During the Audit
17. SA 500, Audit Evidence
18. SA 501, Audit Evidence-Specific Considerations for Selected Items
19. SA 505, External Confirmations
20. SA 510, Initial Audit Engagements – Opening Balances
21. SA 520, Analytical Procedures
22. SA 530, Audit Sampling
23. SA 540, Auditing Accounting Estimates, Including Fair Value Accounting
Estimates, and Related Disclosures
24. SA 550, Related Parties
25. SA 560, Subsequent Events
26. Revised SA 570, Going Concern
27. SA 580, Written Representations
28. SA 600, Using the Work of Another Auditor
29. Revised SA 610, Using the Work of Internal Auditors
30. SA 620, Using the Work of an Auditor’s Expert
31. Revised SA 700, Forming an Opinion and Reporting on Financial Statements
32. SA 701, Communicating Key Audit Matters in the Independent Auditor’s Report
33. Revised SA 705, Modifications to the Opinion in the Independent Auditor’s
Report
34. Revised SA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs
in the Independent Auditor’s Report
35. SA 710, Comparative Information—Corresponding Figures and Comparative
Financial Statements
36. Revised SA 720, The Auditor’s Responsibilities Relating to Other Information
37. SA 800, Special Considerations—Audits of Financial Statements Prepared in
Accordance with Special Purpose Frameworks
38. SA 805, Special Considerations—Audits of Single Financial Statements and
Specific Elements, Accounts or Items of a Financial Statement
39. SA 810 , Engagements to Report on Summary Financial Statements
40. SRE 2400 (Revised), Engagements to Review Historical Financial Statements
41. SRE 2410 “Review of Interim Financial Information Performed by the
Independent Auditor of the Entity”
42. SAE 3400 “The Examination of Prospective Financial Information”
43. SAE 3402, “Assurance Reports on Controls At a Service Organisation”
44. SAE 3420, Assurance Engagements to Report on the Compilation of Pro Forma
Financial Information Included in a Prospectus
45. SRS 4400 “Engagements to Perform Agreed-upon Procedures Regarding
Financial Information”
46. SRS 4410 (Revised), Compilation Engagements