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ICAI Study guidelines for elective papers of CA Final

Posted on 24 February 2018,    
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Study Guidelines Electives
Paper 6A: Risk Management

The pattern of examination for this paper is open-book and case study based.  The modified version of  the Study Material for Final Paper 6A: Risk Management would be provided to students as open book. This version of the Study Material would not contain the examples/illustrations/summary given in tables in respect of certain topics. The entire content included in the November 2017 edition of the Study Material shall be relevant for the May, 2018 examination.

Paper 6B: Financial Services and Capital Markets

The pattern of examination for this paper is open-book and case study based.  The modified version of the Study Material for Final Paper 6B: Financial Services and Capital Markets would be provided to students as open book. This version of the Study Material would not contain the examples/illustrations/summary given in tables in respect of certain topics.  The entire content included in the November 2017 edition of the Study Material shall be relevant for the May 2018 examination.

In addition to above following two SEBI Regulations excluding the Schedules related thereto shall also be provided to the students as open book.

(i) SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 [Last amended on March 06, 2017]

(ii) SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 [Last amended on August 14, 2017]

Accordingly, the list of SEBI Regulation and Guidelines as provided in Chapter 16 of the Study Material need to be ignored.

Compilation of above-mentioned Regulations is available at the following link:
https://resource.cdn.icai.org/48430bos32482.pdf

Paper 6C: International Taxation

The pattern of examination for this paper is open-book and case study based. The modified version of the Study Material for Final Paper 6C: International Taxation would be provided to students as open book. This version of the Study Material would not contain the examples/illustrations/diagrams/summary given in tables in respect of certain topics. It may be noted that in the chapters comprised in Part I of the Syllabus of this Elective Paper, the special provisions relating to non-resident taxation, transfer pricing, double taxation relief and advance rulings under the Income-tax Act, 1961, as amended by the Finance Act, 2017, are dealt with in detail in the Study Material of this Elective Paper 6C. Also, certain general provisions of the Income-tax Act, 1961, as amended by the Finance Act,2017, which would apply in the same or modified form to non-residents have been discussed at some length in this Study Material.

Since these general provisions and other general provisions of the income-tax law, as  amended by  the Finance Act, 2017, are dealt with in detail in the core paper on Direct Tax Laws and International Taxation [Final Paper 7], students are expected to integrate and apply the provisions of  income-tax law (dealt with in Final Paper 7: Direct Tax Laws and International Taxation and in the Elective Paper
 
6C: International Taxation) in making computations and addressing relevant issues in questions raised in the Elective Paper on International Taxation.

It may be noted that only the modified version of the Study Material of Elective Paper 6C would be available as Open Book, and questions based on case study may involve the application of other provisions of income-tax law dealt with in detail in Paper 7, which the students are expected to be aware of.

Paper 6D: Economic Laws

The pattern of examination for this paper is open-book and case study based.  The modified version of the Study Material for Final Paper 6D: Economic Laws would be provided to students as open book.  This version of the Study Material would not contain the examples/illustrations/summary given in tables in respect of certain topics. The entire content included in the November 2017 edition of the Study Material shall be relevant for the May 2018 examination.

Study Guidelines

Final Paper 6E: Global Financial Reporting Standards

The pattern of examination for this paper is open-book and case study based.

The bare Act of all Ind AS along with the differences in Ind AS vis-a-vis IFRS (which may or may not result into carve-outs) would be provided to the students as open book in the examination. It will exclude the chapter on ‘Significant differences in IFRS vis-à-vis US GAAPs’.

The students are advised to refer the content based on Ind AS along with the above-referred differences, and apply the same on the basis of IFRS for this paper.

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