Paper | Exclusions |
Paper 2: Corporate and other laws |
The following Sections in the Companies Act, 2013 are excluded from certain topics in the Syllabus:
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Paper 3: Cost Accounting |
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Paper 6: Auditing and Assurance |
Statement on Reporting under Section 227(1A) of the Companies Act, 1956 (Section 143(1) of the Companies Act, 2013) EXCLUDED The Following Engagements and Quality Control Standards on Auditing are EXCLUDED:
The Following Guidance Notes are EXCLUDED:
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Paper 8A: Financial Management |
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This table below shows the additions/modifications in the syllabi of select subjects:
Paper | Additions/Modifications |
Paper 1: Accounting |
Topics shifted from Paper 1 to Paper 5:
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Paper 4A: Income-tax Law | Computation of AMT INCLUDED (in relation to section 35AD and 10AA) through Study Guidelines in the topic “Computation of total income and tax liability of individuals” |
Paper 5: Advanced Accounting |
Topics shifted from Paper 1 to Paper 5:
Topics REMOVED from the syllabus:
|
Paper 8A: Financial Management |
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Now, one of our esteemed faculty, CA Chinmaya Hegde has made an analysis of the changes to the Paper 5 Advanced Accounting Syllabus. We invite you to take a look at his analysis on our Youtube channel. Also, we will be posting more videos looking at the changes in each part of the syllabus, so don’t forget to subscribe to the channel for notifications.
If you want more information about these changes and notifications, have a look at the announcement made by ICAI in detail.