PART A : STANDARD PROGRAMME STRUCTURE ON FOCUS TOPICS
BEGINNERS COURSE ON GST TO ENABLE MEMBERS TO CONNECT TO THE NEW LAW-INDIRECT TAXES COMMITTEE
1. Overview and Levy
2. Scope of Supply
3. Registration
4. Transitional Provisions
5. Returns and Refunds
6. Job work
7. Export Related GST compliances
8. Recent amendments
ONE DAY SEMINAR TO ENABLE MEMBERS GAIN DEEP INSIGHTS OF INDUSTRIES THEY AUDIT, WORK IN OR WOULD SIMPLY LIKE TO LEARN-COMMITTEE FOR PROFESSIONAL ACCOUNTANTS IN BUSINESS AND INDUSTRY (CPABI)
9. Sector Overview and Outlook
10. Critical Issues Direct Taxation
11. Issues in Indirect Taxation
12. Accounting and Audit
13. Internal Audit
ONE DAY WORK SHOP ON IND-AS – A COMPREHENSIVE OVERVIEW
14. Overview of Ind-AS
15. Asset Related Standards
16. Fair Market Value
17. Financial Instruments Standards
18. Revenue Standards
19. Other Aspects
20. Practical Illustrations
21. Quiz and Interactive Session
ONE DAY WORK SHOP ON INDUSTRY SPECIFIC ISSUES
22. Automobiles
23. Banking and Financial Services
24. Consumer Goods
25. Construction
26. Education
27. Health Care
28. Hospitality
29. Insurance
30. IT and ITES
31. Logistics
32. Mining
33. Manufacturing
34. Pharmaceuticals
35. Real Estate
36. Shipping
37. Gems and Jewellery
38. Textiles
ONE DAY WORK SHOP ON INSOLVENCY AND BANKRUPTCY CODE
39. Overview of IBC
40. Professional Opportunities
41. Corporate Insolvency Resolution
42. Voluntary Liquidation
43. Code Mechanism
ONE DAY WORK SHOP ON IT AUDITS FOR BUSINESS ENTERPRISES-IASB
44. Why IT Audits
45. IT alignment with Business Goals
46. What is COBIT framework
47. Understanding Information assets
48. General IT Controls
49. Application Controls
50. Networking Controls
51. Reporting
ONE DAY WORK SHOP ON SOFT SKILLS FOR CHARTERED ACCOUNTANTS
52. Communication Skills
53. Professional Etiquette
54. Professional Power Dressing
55. Presentation Skills
56. Networking Skills
ONE DAY WORK SHOP ON USING MS EXCEL IN AUDITS
57. Understanding data structures
58. All basic commands – a quick look
59. Importing data and Parsing of data
60. Using pivots and v-lookups
61. Look and feel aspects
62. Applying to large test data of a Bank
63. Recap of commands
ONE-DAY WORK SHOP ON AUDITING STANDARDS
64. Overview of Auditing Standards
65. Case Studies on Auditing Standards
66. Guidance Note on Reports or Certificates for Special purposes
ONE-DAY WORK SHOP ON COMPANIES ACT 2013–ACCOUNTS AND AUDIT
67. Companies Act 2013 – Present Status
68. Discussion on key amendments since 2013
69. Act and Rules relating to Accounts
70. Act and rules relating to Audit
71. Other key aspects impacting audit
72. Audit reporting for non compliance
73. Registered Valuers
ONE-DAY WORK SHOP ON RISK BASED INTERNAL AUDIT-IASB
74. Internal Audits
75. Introduction, Key Concepts and Applicability to SME entities
76. Introduction and Key Concepts RBIA
77. Audit Process in RBIA
78. Risk Imagination
79. Audit Planning Reporting
80. Control frameworks and COSO
81. Overview – Technology in IA
82. Procurement Case Study
ONE-DAY WORK SHOP ON TAX AUDITS UNDER SECTION 44AB OF THE INCOME TAX ACT 1961- DIRECT TAXES COMMITTEE
83. Introduction of the case study
84. Key Risks in Tax Audits
85. Clause by Clause understanding
86. ICDS and Tax Audit
87. Engagement Letters, Audit Documentation and Representation letters
ONE-DAY WORK SHOP ON TRANSFER PRICING UNDER THE INCOME TAX ACT 1961-INTERNATIONAL TAXATION COMMITTEE
88. Transfer Pricing Introduction and Historical Background
89. Transfer Pricing Provisions – Income-tax Act 1961 including Safe harbour and Advance Pricing Agreements
90. Preparation of Form No.3 CEB-Issues and Challenges
91. An insight on BEPS concept
92. Master File, CbcR and Local File (Indian Documentation)
93. Discussion with examples and case studies relating to Documentation
94. Wrap up and Quiz
THREE-DAY WORK SHOP ON BASIC COURSE ON GST
95. Overview
96. Concept of Supply
97. Time of Supply
98. Place of Supply
99. Value of Supply
100. Returns
101. Input Tax Credits
102. Exports
103. E way bills
104. Amendments to the law
TWO-DAY WORK SHOP ON CONCURRENT AUDIT OF BANK BRANCHES
105. RBI circular on Concurrent Audit, circular on Frauds, Other important RBI directives
106. Understand branch operations
107. Key Risks in Concurrent Audits
108. Overview of Transactions and Vouchers
109. Audit of Deposits
110. Audit of Advances
111. Important case studies
112. Using Finacle capabilities
113. Using CBS capabilities
114. Audit Documentation
115. Case Studies
TWO-DAY WORKSHOP ON CONCURRENT AUDIT OF BANK BRANCHES-IASB
116. Why Concurrent Audit
117. Branch Operations Overview
118. RBI circulars on Concurrent Audit
119. RBI circulars on Frauds
120. Audit of Treasure Operations
121. Other Audit components
122. Using CBSs capabilities
WORKSHOP ON FEMA COMPLIANCES
123. Overview of FEMA and Important Concepts
124. Most Important Master Directions impacting work of Chartered Accountants
125. Foreign Investment in India
126. Import of Goods and Services
127. Export of Goods and Services
128. Direct Investment by Residents in Joint Venture (JV) / Wholly Owned Subsidiary (WOS) Abroad
129. External Commercial Borrowings, Trade Credit, Borrowing and Lending in Foreign Currency by Authorised Dealers and Persons other than Authorised Dealers
130. Establishment of Branch Office (BO)/ Liaison Office (LO)/ Project Office (PO) or any other place of business in India by foreign entities
131. Compounding of Contraventions under FEMA, 1999
132. Reporting under Foreign Exchange Management Act, 1999
133. Other Remittance Facilities
134. Liberalised Remittance Scheme (LRS)
PART B : FOCUS TOPICS FOR 2018-19
ACCOUNTING AND AUDITING
135. Accounting and Auditing Standards for NGO Sector
136. Practical problems related to preparation of annual accounts of Autonomous Bodies
137. Restatement of Financial Statements under US GAAP and IAS
138. Standards on Auditing
139. Guidance Note on Certificate/Reports
140. Common mistakes in financial statements
141. QRB observations
142. Non Ind-AS Standards, upgrade to near Ind-AS
143. Ind-AS for banking sector
144. Valuation Standards
145. Integrated reporting
146. Role of Chartered Accountants in Financial Reporting
147. Compliance Aspects/Disclosure Requirements under Ind-AS
148. Compliance with various provisions of Companies Act, 2013 and auditor’s report therein
149. Companies (Auditors report) Order (CARO) 2016
150. Accounting, Auditing issues and disclosures pertaining to various Sectors/Industries (Banking Sector, Real Estate Sector, Insurance Industry, etc.)
151. Audit of NBFCs – Role & Responsibilities of Auditors
152. Goods and Service tax and impact on finacial reporting
153. Opportunities and Responsibilities of Auditors in Cooperatives
154. GST, Accounts, Audit and Reporting for NPOs
155. Implementation of accrual accounting system in Local Bodies and Role of ICAI
156. Significance of double entry accrual accounting system in Urban Local Bodies (ULBs) and its benefits in the context of Financing Urban Infrastructure
157. Audit in Urban Local Bodies
158. Accrual Accounting Implementation in the Government/Local Bodies
159. Indian Accounting Standards (Ind AS) notified by Ministry of Corporate Affairs – An overview
160. Accounting Standards (AS) notified in 2006 by Ministry of Corporate Affairs
161. Accounting Standards issued by ICAI for non-corporate enities
162. Understanding Ind AS
163. Presentation of Financial Statements, Accounting policies, disclosures, Events after reporting period, and other implementation issues.
164. First time adoption of Ind AS
165. Accounting for Financial Instruments and fair value measurements
166. Accounting for recognition of assets, liabilities, revenue and expenses
167. Accounting related to consolidation of financial statements and business combinations
168. Proposed new Ind ASs – Ind AS 115 (coresponding to IFRS 15), Revenue from Contracts with Customers, Ind AS 116 (coresponding to IFRS 16), Leases, Ind AS 117, Insurance Contracts (coresponding to IFRS 17)
169. Ind AS Compliant Schedule III under the Companies Act, 2013, for companies drawing financial statements under Companies (Indian Accounting Standards) Rules, 2015
170. Accounting and Auditing Issues relating to Charitable Trusts and Co-operative Societies
171. Roadmap for implementation of Ind AS notified by MCA
172. Auditing under Ind AS environment
173. Pronouncements and other documents of ICAI on Accounting
174. Revised Reporting Standards – Revised SAs 700, 705, 706
175. New Reporting Standard – SA 701
176. Revised Reporting Standard – Revised SA 720
177. Revised Reporting Standards along with Revised SAs 260, 570
178. Bank Audit (Central statutory audit)
179. Bank branch audit
180. Reporting on CARO 2016 under Companies Act 2013
181. Reporting on Frauds under Section 143(12) of Companies Act 2013
182. Reporting on Internal financial controls under Section 143(3)(i) of Companies Act 2013
183. Audit Reports / Certificates for Special Purposes
184. Audit under GST laws
185. Disclosure requirements and issues noticed in audited Financial statements by FRRB, C&AG, RBI, SEBI and other regulatory authorities
186. Audit of companies
187. Significance of double entry accrual accounting system in Urban Local Bodies (ULBs) and its benefits in the context of Financing Urban Infrastructure
188. Accounting Framework for Local Bodies:
1. National Municipal Accounting Manual
2. Accounting Standards for Local Bodies issued by ICAI
1. National Municipal Accounting Manual
2. Accounting Standards for Local Bodies issued by ICAI
189. Transitional process to accrual accounting system – case study/ success stories
190. Audit of Insurance companies
191. Audit of Trusts / NGOs
192. Audit of Local bodies
193. Special considerations in Audit of Small entities
194. Audit of PSUs
195. Tax Audit under Income Tax Act 1961
196. SA 315, SA 330, SA 240
CODE OF CONDUCT & PROFESSIONAL ETHICS
197. Code of Ethics & Disciplinary Mechanism
198. Ethics: principles and standards
199. Engagement in teaching activities by members in practice
200. Fundamental principles for members- application in India
201. Advertisement and Solicitation –Dos and Don’ts
202. Taxation Services – Ethical issues involved
203. Confidentiality vis-à-vis Whistleblowing
204. Permissible areas for members in practice and other members
205. Professional Fees and Independence
206. Code of Ethics in Disciplinary Administration
207. Ethical behavior and professional enhancement
208. Ethical Issues in responding to tenders by Chartered Accountants
209. Financial Reporting in India & Professional Ethics- Appraisal & Future Projections
210. NOCLAR – the new IESBA Standard
211. Conceptual Framework Approach for members
212. Money laundering and ICAI KYC Guidelines
213. Tackling corporate impropriety via professional ethics
214. Rotation of Auditors – Firm and partner rotation
CORPORATE LAWS
215. Limited Liability Partnership Act 2008
216. EXIM Policy and Procedures
217. Provisions of CSR and Calculation of Average profits and Schedule VII- (Activities to be covered under CSR)
218. Restructuring & Liquidation
219. Winding Up of Companies
220. Shareholder’s Agreement
221. How to draft Articles of Association
222. Takeover of Companies/Shares
223. Nidhi Companies
224. Disqualification of Directors
225. Loan to directors and Inter corporate Loans
226. Impact of Companies Act, 2013 on Private Companies
227. Reporting on Internal Financial Control
228. Powers and duties of Auditors
229. Reporting by Auditors
230. Appointment of Auditors
231. Fraud Reporting
232. Role and responsibility of Board of Directors
233. Provisions of Accounts and Audit and Rules thereunder
234. Opportunities for Chartered Accountants under the New Companies Act, 2013
235. Update on NFRA and implications on Profession
236. RERA
237. Insolvency
238. Constitutional Provisions relating to Co-operatives
239. Overview of Multi State Co-operative Societies Act, 2002 and Rules
240. Annual Legal Compliances with respect to Cooperative Societies
241. Stamp duty and RERA provisions with respect to Cooperatives
242. Registration and Formation of NPOs
243. FCRA & Related Aspects
244. RERA Law, Rules and Issues and Opportunities and Funding in RERA regime in Real Estate Projects including Private Equity Funding.
245. Foreign Direct Investments and Foreign Exchange Management Act, Professional opportunities for the members and way forward
246. Arbitration, Mediation, Conciliation; Professional Opportunities in ADR Mechanism; Overview and Latest Developments in the field of ADR Mechanism & Professional Opportunities for CAs; International Commercial Arbitration
247. Anti Money Laundering Laws, procedural aspects and compliances and professional Opportunities for the members.
248. Recent developments in the Anti Money Laundering Laws in India & expectations from CA Profession
249. Intellectual Property Rights Laws and professional Opportunities related thereto for the members.
250. Role of professionals in the compliance of the Industrial & Labour Laws
251. Augmenting Indian Economy and Role of Professionals
252. Identifying Common Foreign Exchange Management Act (FEMA) Contraventions
253. FEMA-New Vision & Approach; Inbound funds under FEMA, FDI w.r.t. Real Estate transactions
254. All about various certifications and reports by a Chartered Accountant under in the RERDA
255. Mergers & Acquisitions and Competition Law
256. Potential of Block chain technology or distributed ledger technology
257. Economics of digitization
258. The legal concern of an unregulated global economy
259. Economic and Commercial advisory and support services by Chartered Accountants to business and other organisations.
260. Emerging Global Professional Opportunities for CA’s in Economic & Commercial Laws
261. Money Laundering Risk and Management including Prevention
262. The Companies Act, 2013
263. Discussion on Ease of Doing Business
264. Starting a Business and Resolving Insolvency-Initiatives of MCA
265. Overview and New Concepts of the Companies Act 2013
266. The Companies (Amendment) Act 2017
267. Schedule II- Depreciation
268. Internal Audit under the Companies Act 2013
269. Penalty provisions under the Companies Act 2013
270. Related Party Transactions
271. Managerial Remuneration and Responsibilities of KMPs
272. Acceptance and Issue of Deposits under the Companies Act 2013
273. Role and Responsibilities of Independent Directors and Schedule IV- Code for Independent Directors
274. Auditors’ Report under the Companies Act – Issues on CARO, Documentation, Reporting and Disclosure Requirements
275. Provisions of Section 8 company- (Companies formed with Charitable objects)
276. Valuation of Shares and Business
277. Independent Directors Liable for Crimes by Companies
278. Insolvency and Bankruptcy Code, 2016
279. Insolvency and Bankruptcy Code, 2016and its Rules and Regulations
280. Preparation for IBBI Limited Insolvency Examination
281. Opportunities for Chartered Accountants under the IBC Code,2016
DIGITAL ACCOUNTING & ASSURANCE
282. Frauds: Practical Issues, Essence, Control, etc.
283. Digital Accounting & Auditing, Security, Frauds Control
284. Programme on technology developments & controls, security controls, mobile technology issues, etc. for senior members exclusively
285. Impact of digitalisation on accounting & audit profession
286. Introduction to emerging technology like fintech, Internet of Things (IOT) and Block Chain Technology etc.
DIRECT TAXES
287. Direct Tax Code
288. Assessment of Trust & NPOs
289. Application Accumulation, Assessment & Taxation of NPOs
290. Penalties under Direct Tax Laws
291. Representing a Case Before Appellate Authorities under Income Tax âct with Mock Tribunals
292. Accounting vis-Ã -vis Taxation
293. Audit under Income Tax Act including Tax Audit Preparation, Presentation and Documentation
294. Deemed dividend under Section 2(22)(e)
295. ITR and e-filing of Income-tax Returns : Practical issues (TDS can also be included)
296. Controversy on Taxation of Bandwidth Charges -Solution Goes Begging
297. Allied Laws & relevant audit aspects
298. Benami Transactions
299. Finance Act, 2018
300. How to read and interpret:
1. Income Tax Act
2. Income Tax Rules
3. Circulars
4. Notifications
5. Case Laws
6. Finance Act
1. Income Tax Act
2. Income Tax Rules
3. Circulars
4. Notifications
5. Case Laws
6. Finance Act
301. Non-Corporate Taxation Issues
302. Corporate Taxation Issues
303. Operation of CPC, OLTAS & NSDL Website
304. Pleading and Appearance before authorities – Practical Aspects
305. Reporting requirement under Income Tax Act
306. Certificates under Income Tax Act
307. E-Proceedings/E-Assessments/E-Systems
FINANCE & CAPITAL MARKETS
308. REITs & InvITs- An opportunity for CAs in documenting the Scheme and fund management.
FINANCIAL MANAGEMENT
309. New Investment Strategies
310. Reserve Bank of India Guidelines on External Commercial Borrowings and Investment Abroad
311. Developments in Indian Capital Markets: Primary Markets and Secondary Markets, including Technical Analysis of Share Market
312. Financial Restructuring / Re-engineering and Financial Reporting/ Corporate Restructuring
313. Alternative & Innovative ways to raise funds like Private Equity, Alternative Investment Funds
314. Corporate Debt Market and Interest Rates and Bonds Valuation & Valuation Techniques
315. Applied Financial Analysis & Forecasting using mathematical & statistical tools
316. Decision Analysis and Simulation
317. Project Funding – Financial Modelling & Information Memorandum
318. Mutual Funds & Other Collective Investment Funds
319. MSME, Start-up funding sources schemes & the process
320. Risk Analysis & Management including assessing Risk in Public sector
321. Restructuring/ Recovery Management of NPAs including Insolvency and Bankcruptcy Code( Guidelines & Rules)
322. Tools & Techniques of Working Capital Management
323. Derivatives: Financial & commodity derivatives
324. Forex Arithmetic & International Finance
325. Funding Options in Realty Sector like RIETs , Investment Trusts & others.
INDIRECT TAXES
326. Effects of GST on Housing Societies and Banking Sector
327. Classification of goods and services including reporting requirements
328. Exemption under GST on Goods / Services
329. Sector Specific topic on Industry like Construction, Transportation, Hospitals, education etc.
330. Valuation with specific focus on:
– Consideration versus sole consideration – Absence of consideration versus presence of non-monetary consideration
– Ingredients of section 15 and specific inclusions and exclusions
– Discount versus bad-debts
– Discount versus consideration by third party
– Purpose of contribution to consideration by third party versus sponsorship
– Relationship between COGS and transaction value
– Difference between assessable value in Excise and transaction value in GST
– Valuation for Customs versus valuation for IGST – similarities and difference (proviso to section 5 of IGST)
– Valuation of apparently free supplies – warranty, samples defaced and non-defaced (unsaleable and not-for-sale), replenishment to dealer of warranty parts, coupons, cash-back, cost-free EMI, cross-subsidization of sales, loss-leaders in product portfolio, stand-by during repairs, temporary replacement, trial use before purchase, test-drive cars to dealers, etc.
– Stock transfer v
– Consideration versus sole consideration – Absence of consideration versus presence of non-monetary consideration
– Ingredients of section 15 and specific inclusions and exclusions
– Discount versus bad-debts
– Discount versus consideration by third party
– Purpose of contribution to consideration by third party versus sponsorship
– Relationship between COGS and transaction value
– Difference between assessable value in Excise and transaction value in GST
– Valuation for Customs versus valuation for IGST – similarities and difference (proviso to section 5 of IGST)
– Valuation of apparently free supplies – warranty, samples defaced and non-defaced (unsaleable and not-for-sale), replenishment to dealer of warranty parts, coupons, cash-back, cost-free EMI, cross-subsidization of sales, loss-leaders in product portfolio, stand-by during repairs, temporary replacement, trial use before purchase, test-drive cars to dealers, etc.
– Stock transfer v
331. Impact of GST on Traders
332. Impact of GST on Service Providers
333. Impact of GST on Manufacturers
334. Exporters related provision specially Refund Mechanism
335. Recent Amendments in GST
336. Constitutional Amendments – An Analysis & Relevant Articles to GST
337. Important Legal Maxims (With Examples)
338. Anti-profiteering Concept
339. Technology in GST
340. Software training of Tally/Busy, etc in respect to GST
341. Return Filing and related issues under GST
342. E-way Bill under GST
343. Importance of representation
344. Relevant statutory provisions under Indirect Taxes prone to Litigation
345. Principles of Administrative law
346. Advisory role during litigation including search, seizure,
audit, investigation etc.
audit, investigation etc.
347. Handling litigation before an Adjudicating authority /Appellate authority with practical tips and illustrations
348. Dress code, logistics and litigation strategies
349. Drafting and pleadings and its importance
350. Drafting audit reply and other correspondence during
audit and investigation
audit and investigation
351. Drafting of reply to SCN (analysis of SCN, evidence and
grounds)
grounds)
352. Drafting of appeal to Tribunal including form, statement
of facts, grounds, prayer and verification
of facts, grounds, prayer and verification
353. Ethical practices and integrity
354. Pre-litigation:
– Understanding jurisdiction of designated proper officers
– Search for scope and limits to power and authority of proper officer
– Purpose of contemporaneous documents
– Written communication of contemporaneous actions and benefit in defending procedural violation
– Intimation in physical form even of online reporting requirements
– Evidentiary value of registered post
– Effect of IT Act in intimations to proper officer
– Use of public emails like gmail, yahoo mail, etc. by proper officer
– Payment of tax under protest – methods, relief available and legality of protest in GST
– Understanding jurisdiction of designated proper officers
– Search for scope and limits to power and authority of proper officer
– Purpose of contemporaneous documents
– Written communication of contemporaneous actions and benefit in defending procedural violation
– Intimation in physical form even of online reporting requirements
– Evidentiary value of registered post
– Effect of IT Act in intimations to proper officer
– Use of public emails like gmail, yahoo mail, etc. by proper officer
– Payment of tax under protest – methods, relief available and legality of protest in GST
355. Inspection by tax authorities:
– Inspection of goods in movement
– Inspection of premises of taxable or other person(s)
– Inspection of returns filed and additional documents to be collected
– Inspection versus search
– Inspection of goods in movement
– Inspection of premises of taxable or other person(s)
– Inspection of returns filed and additional documents to be collected
– Inspection versus search
356. Special transactions Part 1:
– Advance ruling – strategy, limitations and implications
– Appellate Authority for Advance Ruling – remedies and strategy
– Tax recovery – approach, powers, limits and rights of taxable persons
– Garnishee proceedings – remedies of noticee and liabilities of notice
– Tax payment in instalments
– Liability in special cases, transfer of business, retirement of partners, agents and principals, guardians and trustees
– Penalties – nature, limits and remedies to oppose imposition
– Advance ruling – strategy, limitations and implications
– Appellate Authority for Advance Ruling – remedies and strategy
– Tax recovery – approach, powers, limits and rights of taxable persons
– Garnishee proceedings – remedies of noticee and liabilities of notice
– Tax payment in instalments
– Liability in special cases, transfer of business, retirement of partners, agents and principals, guardians and trustees
– Penalties – nature, limits and remedies to oppose imposition
357. Audit by department: – Power of departmental audit – returns, published financials or entire books of taxable person
– Authorization to audit – open for inspection or fait accompli
– Audit procedure – permit to call for new reports to be generated and submitted
– Duration of audit
– Off-site or on-site
– Audit findings – confidential or not
– Opportunity to respond to audit findings
– Reply to audit findings – detailed or brief – strategy or statutory requirement
– Period of Limitation to issue SCN – start counting relevant date ‘from’
– CAG audit – scope and limits of CAG’s powers, jurisdiction questions that can be raised, , applicability of ——- decision in GST and nature of replies to be filed in response to CAG audit in GST
– Authorization to audit – open for inspection or fait accompli
– Audit procedure – permit to call for new reports to be generated and submitted
– Duration of audit
– Off-site or on-site
– Audit findings – confidential or not
– Opportunity to respond to audit findings
– Reply to audit findings – detailed or brief – strategy or statutory requirement
– Period of Limitation to issue SCN – start counting relevant date ‘from’
– CAG audit – scope and limits of CAG’s powers, jurisdiction questions that can be raised, , applicability of ——- decision in GST and nature of replies to be filed in response to CAG audit in GST
358. Show cause notice:
– Anatomy of SCN – what to look for, how to identify and spot the deficiencies – SCN – boundaries of litigation – identify charges levelled and aspects missed
– Reply to SCN – objections and admissions
– Misapplication of facts or law – identify, bring out and substantiate
– Evidence – contemporaneous records, affidavit and new evidence
– Multiple proceedings – prosecution
– Protective notice (after refund)
– SCN issued but retained in call-book
– Anatomy of SCN – what to look for, how to identify and spot the deficiencies – SCN – boundaries of litigation – identify charges levelled and aspects missed
– Reply to SCN – objections and admissions
– Misapplication of facts or law – identify, bring out and substantiate
– Evidence – contemporaneous records, affidavit and new evidence
– Multiple proceedings – prosecution
– Protective notice (after refund)
– SCN issued but retained in call-book
359. Adjudication: – Appearance – Representation – Arguments
360. First Appeal
– Filing Appeal
– Pre-deposit and effect of non-payment on legality of appeal
– Limitation – effect and remedy
– Grounds of appeal – drafting and prayer
– Paper book – contents and presentation
– Synopsys – structure, purpose and effectiveness
– Relief that FAA authorized to grant
– Relief that FAA not authorized to grant
– Filing Appeal
– Pre-deposit and effect of non-payment on legality of appeal
– Limitation – effect and remedy
– Grounds of appeal – drafting and prayer
– Paper book – contents and presentation
– Synopsys – structure, purpose and effectiveness
– Relief that FAA authorized to grant
– Relief that FAA not authorized to grant
361. Second Appeal:
– National Benches, Regional Benches and Area Benches – identification of jurisdiction and judicial
hierarchy of decisions
– Preliminary objections
– Service of Adjn.Order
– New grounds – legality and strategy
– Review Adjn.Order in violation of SCN
– Short matters, mention and procedures of SAA regarding ROM, COD and other miscellaneous
applications
– Relief that Tribunal authorized to grant
– Relief that Tribunal not authorized to grant
– Doctrine of merger / partial-merger
– National Benches, Regional Benches and Area Benches – identification of jurisdiction and judicial
hierarchy of decisions
– Preliminary objections
– Service of Adjn.Order
– New grounds – legality and strategy
– Review Adjn.Order in violation of SCN
– Short matters, mention and procedures of SAA regarding ROM, COD and other miscellaneous
applications
– Relief that Tribunal authorized to grant
– Relief that Tribunal not authorized to grant
– Doctrine of merger / partial-merger
362. Departmental appeal:
– Pre-requisites for departmental appeal
– Period of limitation
– Notice to respondent
– Cross-appeals
– Cross-objections treated as cross-appeal
– Batch of appeals
– Protest
– Pre-requisites for departmental appeal
– Period of limitation
– Notice to respondent
– Cross-appeals
– Cross-objections treated as cross-appeal
– Batch of appeals
– Protest
363. High Court: -Grounds to approach HC:
o Question of law and question of fact
o Legality involved in facts – identification
o Question of law and substantial question of law
– Appellate jurisdiction versus writ jurisdiction (basic differentiation)
– Formulation of question to be answered
– Power to hear question not formulated
– Non-appealable decisions and orders
o Question of law and question of fact
o Legality involved in facts – identification
o Question of law and substantial question of law
– Appellate jurisdiction versus writ jurisdiction (basic differentiation)
– Formulation of question to be answered
– Power to hear question not formulated
– Non-appealable decisions and orders
364. Relevant statutory provisions under Indirect Taxes prone to Litigation
365. Mock Hearing /Mock Tribunal
366. Audit by department:
– Power of departmental audit – returns, published financials or entire books of taxable person
– Authorization to audit – open for inspection or fait accompli
– Audit procedure – permit to call for new reports to be generated and submitted
– Duration of audit
– Off-site or on-site
– Audit findings – confidential or not
– Opportunity to respond to audit findings
– Reply to audit findings – detailed or brief – strategy or statutory requirement
– Period of Limitation to issue SCN – start counting relevant date ‘from’
– CAG audit – scope and limits of CAG’s powers, jurisdiction questions that can be raised, , applicability of decision in GST and nature of replies to be filed in response to CAG audit in GST
– Power of departmental audit – returns, published financials or entire books of taxable person
– Authorization to audit – open for inspection or fait accompli
– Audit procedure – permit to call for new reports to be generated and submitted
– Duration of audit
– Off-site or on-site
– Audit findings – confidential or not
– Opportunity to respond to audit findings
– Reply to audit findings – detailed or brief – strategy or statutory requirement
– Period of Limitation to issue SCN – start counting relevant date ‘from’
– CAG audit – scope and limits of CAG’s powers, jurisdiction questions that can be raised, , applicability of decision in GST and nature of replies to be filed in response to CAG audit in GST
367. Show cause notice:
– Anatomy of SCN – what to look for, how to identify and spot the deficiencies
– SCN – boundaries of litigation – identify charges levelled and aspects missed
– Reply to SCN – objections and admissions
– Misapplication of facts or law – identify, bring out and substantiate
– Evidence – contemporaneous records, affidavit and new evidence
– Multiple proceedings – prosecution
– Protective notice (after refund)
– SCN issued but retained in call-book
– Anatomy of SCN – what to look for, how to identify and spot the deficiencies
– SCN – boundaries of litigation – identify charges levelled and aspects missed
– Reply to SCN – objections and admissions
– Misapplication of facts or law – identify, bring out and substantiate
– Evidence – contemporaneous records, affidavit and new evidence
– Multiple proceedings – prosecution
– Protective notice (after refund)
– SCN issued but retained in call-book
368. Adjudication:
– Appearance
– Representation
– Arguments
– Additional submissions
– Adjournment – discipline, right and reasonable opportunity
– Written submissions to record verbal submissions during PH
– Jurisdiction of Appellate Authority – CGST, SGST and IGST
– Appearance
– Representation
– Arguments
– Additional submissions
– Adjournment – discipline, right and reasonable opportunity
– Written submissions to record verbal submissions during PH
– Jurisdiction of Appellate Authority – CGST, SGST and IGST
369. Special transactions Part 2:
– Search – approach, powers, limits, challenges and rights of taxable persons
– Seizure – approach, powers, limits and rights of taxable persons
– Offences – by individuals and by companies – approach and remedies
– Compounding of offences – eligible and ineligible circumstances and strategy
– Summons – nature of power, refusal to attend, refusal of service and nature of statements
– Prosecution (power to arrest) – power and limits
– Proceedings involving offense – Inapplicability of Limitation Act, simultaneous proceedings, malicious
proceedings, bail/bonds, determination of risk of flight and defence
– Pre-emptive measures – legal remedies and implications
– Search – approach, powers, limits, challenges and rights of taxable persons
– Seizure – approach, powers, limits and rights of taxable persons
– Offences – by individuals and by companies – approach and remedies
– Compounding of offences – eligible and ineligible circumstances and strategy
– Summons – nature of power, refusal to attend, refusal of service and nature of statements
– Prosecution (power to arrest) – power and limits
– Proceedings involving offense – Inapplicability of Limitation Act, simultaneous proceedings, malicious
proceedings, bail/bonds, determination of risk of flight and defence
– Pre-emptive measures – legal remedies and implications
INFORMATION TECHNOLOGY
370. XBRL extensible Business Reporting Language C & I Taxanomy and Business Rules (At serial no. 583)
371. XBRL extensible Business Reporting Language Ind-AS Taxanomy and Business Rules
372. Finance in a Digital World: It’s a Crunch Time
373. Digital is the New Reality for Finance & Business
374. Robotics & Cognitive Computing
375. Finance in the Digital Age
376. Information Technology and Law – Issues, Concerns & Challenges
INSURANCE AND RISK MANAGEMENT
377. Risk Management – Its Essentials and Process
OTHERS
378. Indian Cooperative Sector- Positioning in Global Perspective
379. Frauds in Cooperatives w.r.t. Responsibility of Chartered Accountants
380. Role of Chartered Accountants in Cooperative Sector
381. Role of Chartered Accountants in NPO Sectors
382. Municipal Bonds for Financing Urban Infrastructure in India: An Overview
PUBLIC FINANCE & GOVERNMENT ACCOUNTING
383. Reporting Responsibilities
384. Sustainability Reporting in India- journey towards Accrual Accounting in Government
385. Process of Conversion from Cash Basis to Accrual Basis Accounting
386. Challenges of Cash basis of Accounting – Need forAccrual Accounting
387. Preparing Fixed Asset Register – Format and Issues
388. Darfting Accounting Polices for Accrual Accounting in Public Sector
389. Role of Outcome Budgeting in National Development
390. Performance Costing – a tool to improve effectiveness
TAXATION
391. Tax Planning
392. Law and Practice of Appellate proceedings
393. Annual Budget Setting and Forecasting
394. Indian Federal Finance
395. Taxation of real estate transactions
396. Taxation of Charitable Trusts
397. Taxation of HUF and Family arrangements
398. Money Laundering and Taxation
399. Tax policy & Administration
400. Direct Taxes issues arising in the following Industries:Media and Entertainment
401. Direct Taxes issues arising in the following Industries:Hospitality
402. Direct Taxes issues arising in the following Industries:Banking and Financial Services
403. Direct Taxes issues arising in the following Industries:Retail
404. Direct Taxes issues arising in the following Industries:Software
405. Base Erosion and Profit Shifting (BEPS)
• Action Plan 1 – Addressing the challenges of the Digital Economy
• Action Plan 2 – Neutralise the effects of Hybrid Mismatch Arrangements
• Action Plan 3– Strengthen Controlled Foreign Company (CFC)Rules
• Action Plan 5 – Counter Harmful Tax Practices
• Action Plan 6 – Preventing Treaty abuse
• Action Plan 7 – Prevent the Artificial avoidance of Permanent establishment (PE) status
• Action Plan 8 – Transfer Pricing outcomes in line with Value Creation/ Intangible
• Action Plan 9 – Transfer Pricing outcomes in line with Value Creation/Risks and Capital
• Action Plan 10 – Transfer Pricing outcomes in line with Value Creation/ Other High-Risk Transactions
• Action Plan 11 – Measuring and Monitoring, BEPS
• Action Plan 12 – Disclosure of Aggressive Tax Planning Arrangements
• Action Plan 13 – Re-examine Transfer Pricing Documentation
• Action Plan 14 – Making Dispute resolution Mechanisms m
• Action Plan 1 – Addressing the challenges of the Digital Economy
• Action Plan 2 – Neutralise the effects of Hybrid Mismatch Arrangements
• Action Plan 3– Strengthen Controlled Foreign Company (CFC)Rules
• Action Plan 5 – Counter Harmful Tax Practices
• Action Plan 6 – Preventing Treaty abuse
• Action Plan 7 – Prevent the Artificial avoidance of Permanent establishment (PE) status
• Action Plan 8 – Transfer Pricing outcomes in line with Value Creation/ Intangible
• Action Plan 9 – Transfer Pricing outcomes in line with Value Creation/Risks and Capital
• Action Plan 10 – Transfer Pricing outcomes in line with Value Creation/ Other High-Risk Transactions
• Action Plan 11 – Measuring and Monitoring, BEPS
• Action Plan 12 – Disclosure of Aggressive Tax Planning Arrangements
• Action Plan 13 – Re-examine Transfer Pricing Documentation
• Action Plan 14 – Making Dispute resolution Mechanisms m
406. Dispute resolution with respect to International taxation (AAR, APA etc)
407. Multilateral Instruments
408. US tax Reforms-An Overview
409. Taxation provisions of Cooperatives
410. Taxation of NPO’s – Concept of Mutuality (including, charitable and institutional institutions)
411. Latest Trends in Income Tax, FCRA for NPOs
412. Status of ULBs under Income Tax and its compliances
413. Documentation and maintenance of working papers – Reporting under various sections of the Income- tax Act, 1961 and the Rules made thereunder.
414. Diligence to be exercised while certifying Audit Report under various taxation laws (both direct and indirect).
415. Issues in GST audit.
416. Acquisition and Transfer of Immovable Property in India by NRI, PIO and Foreign Nationals and Real Estate Taxation – Recent Issues
TWO-DAY WORKSHOP ON CONCURRENT AUDIT OF BANK BRANCHES-IASB
417. Key Risks in Concurrent Audits
PART C : EXHAUSTIVE TOPICS COVERED IN PAST YEARS AVAILABLE AT WWW.CPEICAI.ORG
ACCOUNTING AND AUDITING
418. Issues in Audit of PSUs
419. Standards on Internal Audit issued by the ICAI
420. Risk Based Internal Audit
421. Internal Audit and Fraud Risk Management
422. Internal audit –the key to management control
423. Internal Financial controls as per The Companies Act, 2013
424. Peer Review – Systems, Procedure and Documentation for Practice Units.
425. Technical Standards under Quality Review
426. Study on Off –Balance sheet items
427. Partnership & LLP Accounting
428. Public Audits and Good Governance
429. Social/Financial audit of various government Schemes’
430. Revised Schedule III under the Companies Act, 2013, for companies drawing financial statements under Companies (Indian Accounting Standards) Rules, 2015
431. Audit Committee – Roles and Responsiblities
432. Audit of Listed and Large enterprises
433. Issues related to Non-corporate Enterprises and their Audits
434. Audit of NBFC
435. Roadmap for transition to accrual accounting by governments
436. GST audit
437. Understanding INDAS
438. Quality Standards issued by ICAI
BUSINESS MANAGEMENT
439. Conflict Management
440. Industrial Relations
441. Motivation Techniques
442. Effective Time Management
443. Quality Audits
444. Management Audit
445. Business Planning
446. Knowledge Process Outsourcing
447. Due Diligence Reviees
448. Sustainable Development
449. Business continuity Planning
450. Strategic Decision Making
CODE OF CONDUCT
451. Code of Conduct and Professional Ethics for CA
CORPORATE GOVERNANCE
452. Audit Committee and Independent Directors
453. Whistle Blower Policy – Framework
454. Sustainable Development and Global Reporting Index (GRI)
455. Global Warming/Climate Change
456. Corporate Governance and Code of Ethics
CORPORATE LAWS
457. Arbitration Act, 1996
458. Companies (Auditors Report) Order (CARO)
459. Micro, Small and Medium Enterprises Development Act, 2006
460. Competition Act
461. Companies Act 2013
462. Related Party Transactions – Procedures, Compliances and Corporate Best Practices
463. Mergers and acquisition of CA firms – a prognosis
464. Capital Markets – SEBI Regulations & IPO Issues
465. Practical Arbitrator – An Overview
466. Acceptance of Deposits
467. Labour Law Compliances
468. Making Boards and Board meetings effective
469. Company Incorporation
470. Corporate Governance – Relevance in Audit
471. Drafting of deeds and documents
472. Audit and Auditors – Concepts and Issues
473. Indian Succession Act
474. M& A – Startegic Issues
475. Insolvency and Bankruptcy Code – An introduction
476. Chit funds – Special Aspects in Audit
477. Insolvency and Bankruptcy Code – Emerging trends and legal issues
478. Private Equity
479. Section 8 Companies
480. Independent Directors
481. Depreciation
482. Business Valuation
483. Share Valuation
484. Drafting of Will – Legal Issues
485. Initial Public Offer (IPO) – Law and Procedures
486. SARFAESI Act – Law, Case Laws and Current Issues
487. E-forms under MCA – 21
CORPORATE SOCIAL RESPONSIBILITY
488. CSR in India – New Trends
489. Role of CA’s in CSR under Companies Act 2013
490. Start up India
491. Skill India
492. Environmental Audits
COST AND FINANCIAL MANAGEMENT
493. Balanced Scorecard
494. Business Process Improvements
495. Capital Budgeting under Globalised Business Environment
496. Financial Forecasting
497. Cost Management
498. Financial Due-Diligence
499. Financial Instruments
500. Financial Modeling
501. Corporate Financial Reporting
502. Cost reduction techniques in Resource Mobilization and cost control
503. Leveraging Activity-Based Costing to Enhance Enterprise Value
504. Total Quality Management of CA office
505. Valuation of CA firms – a buyers perspective
506. Calculation of Economic Value Added (EVA) in public companies
507. Production and Service Costing
508. Activity Based Costing
509. Material requirement Planning (MRP-I & MRP-II)
DIRECT TAXES
510. Audit under Income Tax Act including Tax Audit – Preparation, Presentation and Documentation
511. ITR and e-filing of Income-tax Returns – Practical issues (TDS can also be included)
512. Taxation of NPO’s – Concept of Mutuality (including, charitable and institutional institutions)
513. Head of Income in Income Tax Act
514. The New Income Tax Law – Making it Progressive
515. Salaries – Taxation Aspects
516. Income from House Property – Taxation Aspects
517. Business Income – Taxation Aspects
518. Capital Gains – Taxation Aspects
519. Responses to Notices and Summons under various laws
520. Payments to Non Residents under Income tax Act
521. Deemed dividend Section 2(22)(e)
522. AMT / MAT and allied issues
FINANCE AND CAPITAL MARKET
523. Currency Futures, An Insight
524. Sources of Raising Funds
525. Recent Trends in Finance and Capital Market
526. International Finance
527. Project Report and Appraisal
528. Project Financing and role of Financial Institutions in Investment
529. FOREX Management
530. Listing Agreement
531. Electronic Payments and e-Banking in India: An Overview
532. Portfolio risk Management
533. Green Shoe Option
534. Managing risk in Cross Border Investment
535. Securities Intermediaries Compliance
536. Impact of Flow of FDI & FII on Indian Stock Market
537. Corporate debt market in India: Issues and challenges
538. SEBI Guidelines for International Finance Centres
539. Risk management of Mutual Funds.
540. Derivatives – Risks, Rewards , Accounting treatment
541. Stock markets Mechanism
542. Business Valuations
543. Share Valuations
FINANCIAL MANAGEMENT
544. Mutual Funds – Assessing Performance
545. Asset Liability Management in Banks
546. Commodity Markets
547. Debt Restructuring
548. Indian Capital Markets: Primary and Secondary
549. Financial Restructuring / Re-engineering
550. ECB – Process and Compliances
551. Venture Capital As a Source of Finance
552. Supply Chain Management – Emerging Trends
INDIRECT TAXES
553. Emerging Issues in Indirect Taxation
554. Recent Judgments in Indirect Tax Laws
555. Customs & Foreign Trade Policy
556. Certification under Export and Import Procedures – Role of Chartered Accountants
557. INDAS and Indirect taxes
INFORMATION TECHNOLOGY
558. Workshop on:Using CAAT’s/ General Audit Software
559. Workshop on:MS-Excel – Tool for Financial Analysis/ Reporting/Management
560. Workshop on:Advanced Features & Facilities of MS-Excel
561. Workshop on:Network Security Audit/ Review
562. Workshop on:Data Extraction/ Analysis for Accounting/ Financial Requirements
563. Workshop on:IS Audit/ Review of Core Banking Applications (CBA)
564. Workshop on:Information System Audit
565. Workshop on:Creation of XBRL instances documents
566. Understanding ERP,COSO & CORBIT
567. Emerging IT Challenges & Opportunities
568. Computer Assisted Performance Evaluation
569. Management Information Systems (MIS)
570. Internal Audit – Coping with Emerging IT Risks
571. ERP challenges and solutions
572. Business continuity And Disaster Recovery
573. Understanding SAP
574. Concepts on Cloud Computing
575. Business Process Re-engineering
576. Mobile computing
577. IT Security in CA’s Office
578. Cyber Laws & Cyber Security
579. Data Security and Privacy
580. Forensic Accounting and Fraud Detection
581. IT Act and its implications on Chartered Accountants
582. Data Analytics
583. COBIT 5
584. Information Security Audits
585. Fraud Risk Assessments
586. Forensic Audits
587. IS Audits of Various Business entities
588. XBRL related topics
589. Workshop on:MS-Excel ‘ Tool for Audit
INSURANCE AND RISK MANAGEMENT
590. Professional Indemnity Insurance
591. Management Audit of Insurance Companies – Life Insurance
592. Management Audit of Insurance Companies – General Insurance
593. Enterprise Risk Management
594. Reinsurance
595. Investment Audits of Insurance Companies
INTERNATIONAL TAXATION
596. Introduction to International Taxation
597. Tax Havens
598. Taxation of e-commerce
599. Latest OECD Model and U.N. Model
600. Foreign Direct Investment (FDI)
601. Base Erosion and Profit Shifting (BEPS)
602. Safe Harbour
603. Dispute resolution
604. Taxation of Intangible property
605. Equalization levy
606. International Financial centre
607. Triangular cases
OTHERS
608. Six Sigma
609. Jurisprudence, Interpretation of Law and Evidences Act
610. Art of Drafting Conveyance Deeds
611. Profession continuity planning
612. CA practice development strategies
613. The Global Demand for Enterprise Risk Managers and the Emergence of the Risk Intelligent Entity.
614. How to make Articleship Training more effective
615. Networking/Corporate Form of Practice
616. IT and IT security Audits
617. CA Act and Regulations – An Overview
618. Paperless CA Office – Is it possible
PUBLIC FINANCE & GOVERNMENT ACCOUNTING
619. Public Debt and Economic Planning in India
620. Public Sector Undertakings in India – A Paradigm Shift
621. Economic growth in post liberalization era
622. International Funding Institution: Changing Role and Responsibilities
623. Rural Banking – Growing relevance and Prospect
624. Fiscal deficit & Revenue deficit
625. Fiscal responsibility and Budget Management Act
626. Accrual Accounting in Government – Its Practical Sides
627. Audit of Government Entities in the changed environment of Accrual Accounting
628. India Stack – JAM Stack and Digital India
629. World Bank Funding – Professional Opportunities for CA’s
630. Small Finance Banks – New Trends
631. Cash less Economy – Risks and Rewards
SOFT SKILLS & PERSONALITY DEVELOPMENT
632. Customer Relationship Management
633. Effective representations before Income Tax Authorities
634. Presentation and Communication Skills
635. Art of Public Speaking
636. Neuro Linguistic Programme for improving efficiency
637. Time Management for Working People
638. Stress Management
TAXATION
639. Industry Specific Taxation Issues
640. Anti dumping under Custom Law
641. Representing a Case Before Appellate Authorities under Income Tax with Mock Tribunals
WORLD TRADE ORGANISATION
642. Trade Related Aspects of Intellectual Property Rights & Role of Chartered Accountants
643. Anti-subsidy and Anti Dumping Law and practice
644. General Agreement on Trade in Services (GATS) – Issues for Accounting Profession