Paper 1: Financial Reporting
(One paper – Three hours – 100 marks)
Level of Knowledge: Advanced knowledge
Objectives:
(a) To gain ability to analyze financial statements including consolidated financial statements of group companies and financial reports of various types of entities,
(b) To gain ability to apply valuation principles,
(c) To familiarise with recent developments in the area of financial reporting,
(d) To gain ability to solve financial reporting and valuation cases.
Contents:
Paper 2: Strategic Financial Management
(One paper – Three hours – 100 marks)
Level of Knowledge: Advanced knowledge
Objective:
To apply financial management theories and techniques for strategic decision making.
Contents:
Paper 3: Advanced Auditing and Professional Ethics
(One Paper- Three hours - 100 marks)
Level of Knowledge: Advanced knowledge
Objectives:
(a) To gain expert knowledge of current auditing practices and procedures and apply them in auditing engagements,
(b) To develop ability to solve cases relating to audit engagements.
Contents:
Paper 4: Corporate and Allied Laws
(One paper – Three hours – 100 marks)
Section A: Company Law (70 Marks)
Level of Knowledge: Advanced knowledge
Objective:
To be able to analyze and apply various provisions of the Companies Act in practical situations
Contents:
Note: The provisions of the Companies Act, 1956 which are still in force would form part of the syllabus till the time their corresponding or new provisions of the Companies Act, 2013 are enforced.
Section B: Allied Laws (30 Marks)
Objective:
To develop ability to analyse the requirements of laws stated in the Section.
Contents:
Note: If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from a date notified by the Institute.