FINANCIAL REPORTING

TEST NO. CHAPTER NAME TOPICS

Chapter 1 Framework For Preparation And Presentation Of

Financial Statements

Chapter 2 Ind As On Presentation Of Items In The Financial

Statements
Ind As 115 “Revenue From Contracts With
Chapter 3
TEST 1 Customers

Chapter 4 Ind As On Measurement Based On Accounting

Policies
Chapter 5
Other Indian Accounting Standards

Chapter 6 Ind As 101 “First-Time Adoption Of Indian

Accounting Standards”
Chapter 7
TEST 2 Ind As On Assets Of The Financial Statements
Chapter 8 Ind As 41 “Agriculture”

Chapter 9
Ind As On Liabilities Of The Financial Statements
Chapter 10
TEST 3 Ind As On Items Impacting The Financial Statements

Chapter 11
Ind As On Disclosures In The Financial Statements

Chapter 12
Accounting And Reporting Of Financial Instruments

Chapter 13 Business Combinations And Corporate

Restructuring

TEST 4 Chapter 14 Consolidated And Separate Financial Statements Of

Group Entities
Chapter 15 Analysis Of Financial Statements
Chapter 16
Integrated Reporting
 Chapter 17
Corporate Social Responsibility Reporting
TEST 5
Full Syllabus

STRATEGIC FINANCIAL MANAGEMENT

TEST NO. CHAPTER NAME TOPICS

Chapter 9
Foreign Exchange Exposure And Risk Management
TEST 1
Chapter 10
International Financial Management
Chapter 11 Interest Rate Risk Management
Chapter 12 Corporate Valuation

TEST 2 Chapter 13
Mergers, Acquisitions And Corporate Restructuring
Chapter 7
Mutual Funds
Chapter 4
Security Valuation
TEST 3 Chapter 6 Securitization

Chapter 8
Derivatives Analysis And Valuation

Chapter 1
Financial Policy And Corporate Strategy
Chapter 2 Risk Management
TEST 4
Chapter 3
Security Analysis
Chapter 5
Portfolio Management
Chapter 14
Startup Finance
 TEST 5
Full Syllabus

ADVANCED AUDITING AND PROFESSIONAL ETHICS

TEST NO. CHAPTER NAME TOPICS

Chapter 2 Audit Planning, Strategy And Execution

Chapter 9 Audit Of Banks

Chapter 10 Audit Of Insurance Companies

TEST 1 Chapter 18 Professional Ethics

200 Series

Chapter 3 Risk Assessment And Internal Control

Chapter 11 Audit Of Non Banking Financial Companies

Chapter 12 Audit Under Fiscal Laws

Chapter 17 Peer Review And Quality Review

TEST 2 Chapter 16 Due Diligence, Investigation And Forensic Audit

400 And 300 Series
Special Aspects Of Auditing In An Automated
Chapter 4 Environment
Chapter 13 Audit Of Public Sector Undertakings
Chapter 14 Liabilities Of Auditors

Chapter 15 Internal Audit, Management And Operational Audit

TEST 3 500 And 600 Series
Chapter 5 Audit Of Limited Companies
TEST 4 Chapter 6 Audit Reports
 Chapter 7 Audit Committee And Corporate Governance

Chapter 8 Audit Of Consolidated Financial Statements

700 Series
TEST 5
Full Syllabus

CORPORATE AND ECONOMIC LAWS

TEST NO. CHAPTER NAME TOPICS
Chapter 1
Appointment And Qualifications Of Directors
TEST 1
Appointment And Remuneration Of Managerial
Chapter 2
Personnel
Chapter 3 Meetings Of Board And Its Powers
Chapter 4 Inspection, Inquiry And Investigation
Chapter 5
TEST 2 Compromises, Arrangements And Amalgamations
Chapter 7 Winding Up
Chapter 6
Prevention Of Oppression And Mismanagement

Chapter 2 The Securities Exchange Board Of India Act, 1992

And Sebi (Listing Obligations And Disclosure
Requirement) Regulations, 2015
Chapter 9 Companies Incorporated Outside India
Chapter 10 Miscellaneous Provisions
TEST 3
Compounding Of Offences, Adjudication, Special
Chapter 11
Courts
National Company Law Tribunal And Appellate
Chapter 12
Tribunal

Chapter 13 Corporate Secretarial Practice- Drafting Of Notices,

Resolutions, Minutes And Reports
Chapter 1
The Foreign Exchange Management Act, 1999
TEST 4
Chapter 3
The Prevention Of Money Laundering Act, 2002
Chapter 4
The Foreign Contribution Regulation Act, 2010
 Chapter 6
The Insolvency And Bankruptcy Code, 2016
Chapter 5 The Arbitration And Concillition Act
TEST 5
Full Syllabus

STRATEGIC COST MANAGEMENT AND PERFORMANCE EVALUATION

TEST NO. CHAPTER NAME TOPICS
Chapter 1
TEST 1 Introduction To Strategic Cost Management
Chapter 5 Decision Making
Chapter 9 Strategic Analysis Of Operating Income
Chapter 2 Modern Business Environment
TEST 2
Chapter 6 Pricing Decision
Chapter 10 Budgetary Control
Chapter 3 Lean System And Innovation
TEST 3
Chapter 7
Performance Measurement And Evaluation
Chapter 11 Standard Costing
Chapter 12 Case Study
TEST 4
Chapter 4 Cost Management Techniques
Chapter 8 Divisional Transfer Pricing
TEST 5
Full Syllabus

Direct TAX & INTERNATIONAL TAX

TEST NO. CHAPTER NAME TOPICS
Chapter 1 Basic Concepts
Chapter 2 Residence And Scope Of Total Income

Chapter 3 Incomes Which Do Not Form Part Of Total Income

Chapter 7 Capital Gains

TEST 1
Chapter 8 Income From Other Sources
Income Of Other Persons Included In Assessee’S
Chapter 9
Total Income

Assessment Of Charitable Or Religious Trusts Or

Chapter 13
Institutions, Political Parties And Electoral Trusts
 Chapter 4 Salaries
Chapter 5 Income From House Property

Chapter 6 Profits And Gains Of Business Or Profession

TEST 2
Aggregation Of Income; Set-Off, Or Carry Forward
Chapter 10
And Set-Off, Of Losses
Chapter 11 Deductions From Gross Total Income

Chapter 14 Tax Planning, Tax Avoidance And Tax Evasion

Chapter 12 Assessment Of Various Entities

Chapter 15 Deduction, Collection And Recovery Of Tax

Chapter 16 Income-Tax Authorities

Chapter 17 Assessment Procedure
TEST 3
Chapter 18 Appeals And Revision
Chapter 19 Dispute Resolution
Chapter 20 Penalties
Chapter 21 Offences And Prosecution
Chapter 22 Liability In Special Cases
Chapter 23 Miscellaneous Provisions
Chapter 1 Transfer Pricing
Chapter 2 Non Resident Taxation
Chapter 3 Double Taxation Relief
Chapter 4 Advance Rulings
TEST 4 Chapter 5 Equalisation Levy

Chapter 6 Application And Interpretation Of Tax Treaties

Chapter 7 Fundamentals Of Base Erosion And Profit Shifting

Chapter 8 Overview Of Model Tax Conventions

TEST 5
Full Syllabus
 INDIRECT TAX LAWS
TEST NO. CHAPTER NAME TOPICS
Chapter 1 Gst In India – An Introduction
Chapter 2 Supply Under Gst
Chapter 3 Charge Of Gst
TEST 1
Chapter 4 Exemptions From Gst
Chapter 5 Place Of Supply
Chapter 6 Time Of Supply
Chapter 7 Value Of Supply
Chapter 8 Input Tax Credit
Chapter 9 Registration
TEST 2 Chapter 10 Tax Invoice, Credit And Debit Notes
Chapter 11 Accounts And Records; E-Way Bill
Chapter 12 Payment Of Tax
Chapter 13 Returns
Chapter 14 Import And Export Under Gst
Chapter 15 Refunds
Chapter 16 Job Work
Chapter 17 Assessment And Audit
Chapter 18 Inspection, Search, Seizure And Arrest
TEST 3
Chapter 19 Demands And Recovery
Chapter 20 Liability To Pay Tax In Certain Cases
Chapter 21 Offences And Penalties
Chapter 22 Appeals And Revision
Chapter 23 Advance Ruling
Chapter 24 Miscellaneous Provisions

Chapter 1 Levy Of And Exemptions From Customs Duty

Chapter 2 Types Of Duty

Chapter 3 Classification Of Imported And Export Goods

TEST 4
Chapter 4 Valuation Under The Customs Act, 1962
Importation, Exportation And Transportation Of
Chapter 5
Goods
Chapter 6 Warehouse
Chapter 7 Duty Drawback
Chapter 8 Refund
 Chapter 9 Foreign Trade Policy
TEST 5
Full Syllabus