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Are you looking for CA Final Amendments for MAY 2021 & Nov 2021Exams??

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CA Final amendments for May 2021 exams are available for download which has been issued by the Institute of Chartered Accountants of India (ICAI). The next examinations of Chartered Accountancy Final course will be held in May 2021.

All updates till 31st October, 2020 is applicable for final level examinations to be held in the month of May 2021. CA Institute announces the applicability of Standards, Guidance Notes and Legislative Amendments etc. for May, 2021 – Final Examination.

Accordingly, you may download topic wise ICAI CA Final amendments for May 2021 exams. Accounting Standards, Standards on Auditing (SAs), Guidance Notes (GNs), Circulars, Notifications, Companies Act and Finance Act etc.

You may download CA Final amendments applicable for May 2021 exams under new syllabus as well as old syllabus. In this article you will be able to learn the recent amendments, latest updated notes and news for May 2021 examination.

You must go through the latest CA Final amendments and CA Final updates happened at least 6 months prior to the commencement of your CA Final Course examination. Accordingly, you may download the following resources provided by CA Institute on official website ICAI.org under Board of Studies (BoS) Knowledge Portal:

Applicability of Standards/Guidance Notes/Legislative Amendments etc. for May, 2021 Examination Study Guidelines for May, 2021 Examinations Final New Course

Paper 1: Financial Reporting

(1)	(2)	(3)
S. No. in the revised syllabus	Topics of the syllabus	Exclusions
2.	Application of Indian Accounting Standards (Ind AS) with reference to General Purpose Financial Statements (v) Ind AS on Assets and Liabilities of the Financial Statements including Industry specific Ind AS (viii) Other Ind AS	Indian Accounting Standard (Ind AS) 16 ‘Property, Plant and Equipment’ • Appendix B- Stripping Costs in the Production Phase of a Surface Mine Indian Accounting Standard (Ind AS) 37 ‘Provisions, Contingent Liabilities and Contingent Assets’ • Appendix A: Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds • Appendix B: Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment • Indian Accounting Standard (Ind AS) 29 : Financial Reporting in Hyperinflationary Economies • Indian Accounting Standard (Ind AS) 104 : Insurance Contracts • Indian Accounting Standard (Ind AS) 106 : Exploration for and Evaluation of Mineral Resources • Indian Accounting Standard (Ind AS) 114 : Regulatory Deferral Accounts
5.	Analysis of financial statements	• Analysis of financial statements based on Accounting Standards

Notes:
(1) In the above table, in respect of the topics of the revised syllabus specified in column (2) the related exclusion is given in column (3). The revised syllabus has been enclosed as Annexure I of this Study Guidelines.

(2) November, 2020 edition of the Study Material is relevant for May, 2021 examination. The relevant /applicable topics or content are to be read alongwith the ‘Corrigendum to Study Material’, if any

(3) The relevant Amendments / Notifications / Circulars / Rules issued by the Companies Act, 2013 up to31st October, 2020 will be applicable for May, 2021 Examination. Accordingly, amendments notified by MCA on 24th July, 2020 is applicable for May, 2021 examination.

PAPER 1: Financial Reporting

Faculty Name	Amendments Notes	Amendments Lectures
CA Praveen Sharma	Part 1	Part 1
	Part 2	Part 2
	Part 3	Part 3
CA Jai Chawla	–	Part 1
	–	Part 2

Annexure I
REVISED SYLLABUS (APPLICABLE FROM NOVEMBER, 2019 EXAMINATION)
FINAL NEW COURSE
PAPER – 1: FINANCIAL REPORTING
(One paper – Three hours – 100 Marks)

Objectives:
(a) To acquire the ability to integrate and solve problems in practical scenarios on Indian Accounting Standards for deciding the appropriate accounting treatment and formulating suitable accounting policies.
(b) To gain the prowess to recognize and apply disclosure requirements specified in Indian Accounting Standards while preparing and presenting the financial statements.
(c) To develop the skill to prepare financial statements of group entities which includes subsidiaries, associates and joint arrangements based on Indian Accounting Standards.
(d) To develop an understanding of the various forms of reporting (other than financial statements) and accounting for special transactions, and apply such knowledge in problem solving.

Contents:

PAPER 2: Strategic Financial Management

Faculty Name	Amendments Notes	Amendments Lectures
CA Gaurav Jain	Download Now	Link
CA Nagendra sah	Download Now	Link

Paper 3: Advanced Auditing and Professional Ethics

A- List of topic-wise inclusion in the syllabus
I. List of applicable Statements and Standards for May 2021 Examination:

Statement on Reporting under Section 227(1A) of the Companies Act, 1956 (Section 143(1) of the
Companies Act, 2013).

Framework for Assurance Engagements.
II. List of applicable Engagements and Quality Control Standards on Auditing for May 2021
Examination

S.No	SA	Title of Standard on Auditing
1	SQC 1	Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements
2	SA 200	Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing
3	SA 210	Agreeing the Terms of Audit Engagements
4	SA 220	Quality Control for Audit of Financial Statements
5	SA 230	Audit Documentation
6	SA 240	The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements
7	SA 250	Consideration of Laws and Regulations in An Audit of Financial Statements
8	SA 260	Communication with Those Charged with Governance (Revised)
9	SA 265	Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
10	SA 299	Joint Audit of Financial Statements (Revised)
11	SA 300	Planning an Audit of Financial Statements
12	SA 315	Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment
13	SA 320	Materiality in Planning and Performing an Audit
14	SA 330	The Auditor’s Responses to Assessed Risks
15	SA 402	Audit Considerations Relating to an Entity Using a Service Organization
16	SA 450	Evaluation of Misstatements Identified during the Audits
17	SA 500	Audit Evidence
18	SA 501	Audit Evidence – Specific Considerations for Selected Items
19	SA 505	External Confirmations
20	SA 510	Initial Audit Engagements-Opening Balances
21	SA 520	Analytical Procedures
22	SA 530	Audit Sampling
23	SA 540	Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
24	SA 550	Related Parties
25	SA 560	Subsequent Events
26	SA 570	Going Concern (Revised)
27	SA 580	Written Representations
28	SA 600	Using the Work of Another Auditor
29	SA 610	Using the Work of Internal Auditors (Revised)
30	SA 620	Using the Work of an Auditor’s Expert
31	SA 700	Forming an Opinion and Reporting on Financial Statements (Revised)
32	SA 701	Communicating Key Audit Matters in the Independent Auditor’s Report (New)
33	SA 705	Modifications to the Opinion in the Independent Auditor’s Report (Revised)
34	SA 706	Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (Revised)

PAPER 3:  Advanced Auditing & PE

Faculty Name	Amendments Notes	Amendments Lectures
CA Pankaj Garg	Download Now	Part 1 , Part 2 , Part 3 , Part 4 , Part 5 , Part 6 , Part 7 , Part 8 , Part 9
	Chapterwise Amendment	–
CA Abhishek Bansal	Download Now	–
CA Sanidhya Saraf	Download Now	–
CA Kapil Goyal	–	Part 1 , Part 2 , Part 3

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PAPER 4:  Corporate and Economic Laws

Faculty Name	Amendments Notes	Amendments Lectures
CA Pankaj Garg	Download Now	–
CA Sanidhya Saraf	Download Now	–
CA Abhishek Bansal	Download Now	Link
CA Darshan khare	Download Now	Link

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