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