
<p class="wp-block-paragraph">Hello students ,ðð</p>



<p class="wp-block-paragraph">Are you looking for CA Final Amendments for MAY 2021 &; Nov 2021Exams??</p>



<p class="wp-block-paragraph">You are on the right place&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.. </p>





<p class="wp-block-coblocks-highlight"><mark class="wp-block-coblocks-highlight__content"><em>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.</em></mark></p>



<p class="wp-block-paragraph"><strong><em><span style="text-decoration: underline;">All updates till 31st October, 2020 is applicable for final level examinations to be held in the month of May 2021.</span></em></strong> CA Institute announces the applicability of Standards, Guidance Notes and Legislative Amendments etc. for May, 2021 – Final Examination.</p>



<blockquote class="wp-block-quote is-layout-flow wp-block-quote-is-layout-flow"><p><br>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. </p></blockquote>



<p class="has-text-align-justify wp-block-paragraph">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.</p>



<p class="has-text-align-justify wp-block-paragraph">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:</p>



<p class="has-text-align-justify wp-block-paragraph"><strong><span style="text-decoration: underline;"><em>Applicability of Standards/Guidance Notes/Legislative Amendments etc. for May, 2021 Examination Study Guidelines for May, 2021 Examinations Final New Course</em></span></strong></p>



<p class="has-text-align-justify wp-block-paragraph"> <em><span style="text-decoration: underline;"><strong>Paper 1: Financial Reporting</strong></span></em></p>



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



<p class="has-text-align-justify wp-block-paragraph"><strong>Notes:</strong><br>(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 <strong>Annexure I</strong> of this Study Guidelines.</p>



<p class="has-text-align-justify wp-block-paragraph"><br>(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</p>



<p class="has-text-align-justify wp-block-paragraph"><br>(3) The relevant Amendments / Notifications / Circulars / Rules issued by the Companies Act, 2013 up to31st October, 2020 will be applicable for May, 2021 Examination. <strong>Accordingly, amendments notified by MCA on 24th July, 2020 is applicable for May, 2021 examination</strong>.</p>



<h2 class="wp-block-heading"> <em><span style="color:#1799d1" class="has-inline-color"> <strong> <span style="text-decoration: underline;">PAPER 1: Financial Reporting</span></strong></span></em></h2>



<p class="wp-block-paragraph"></p>



<figure class="wp-block-table"><table class="has-subtle-pale-blue-background-color has-background"><tbody><tr><td class="has-text-align-center" data-align="center"><strong>Faculty Name</strong></td><td class="has-text-align-center" data-align="center"><strong>Amendments Notes</strong></td><td class="has-text-align-center" data-align="center"><strong>Amendments Lectures</strong></td></tr><tr><td class="has-text-align-center" data-align="center">CA Praveen Sharma</td><td class="has-text-align-center" data-align="center"><a href="https://castudynotes.com/wp-content/uploads/2021/04/FR-Amendment-Lecture-1-for-MAY-2021_IND-AS-116-1.pdf" target="_blank" rel="noreferrer noopener">Part 1</a></td><td class="has-text-align-center" data-align="center"><a href="https://youtu.be/piJmwWgDNsA" target="_blank" rel="noreferrer noopener"> Part 1 </a></td></tr><tr><td class="has-text-align-center" data-align="center"></td><td class="has-text-align-center" data-align="center"><a href="https://castudynotes.com/wp-content/uploads/2021/04/FR-Amendment-Lecture-2-for-MAY-2021.pdf" target="_blank" rel="noreferrer noopener"> Part 2 </a></td><td class="has-text-align-center" data-align="center"><a href="https://youtu.be/6prYiuraiJE" target="_blank" rel="noreferrer noopener"> Part 2</a></td></tr><tr><td class="has-text-align-center" data-align="center"></td><td class="has-text-align-center" data-align="center"><a href="https://castudynotes.com/wp-content/uploads/2021/04/FR-Amendment-Lecture-3-for-MAY-2021.pdf" target="_blank" rel="noreferrer noopener"> Part 3</a></td><td class="has-text-align-center" data-align="center"> <a href="https://youtu.be/7ZsUoffreJg" target="_blank" rel="noreferrer noopener">Part 3</a></td></tr><tr><td class="has-text-align-center" data-align="center">CA Jai Chawla</td><td class="has-text-align-center" data-align="center">&#8211;</td><td class="has-text-align-center" data-align="center"><a href="https://youtu.be/GeHVGmW9E6w" target="_blank" rel="noreferrer noopener">Part 1</a></td></tr><tr><td class="has-text-align-center" data-align="center"></td><td class="has-text-align-center" data-align="center">&#8211;</td><td class="has-text-align-center" data-align="center"><a href="https://youtu.be/oP-g7pauBIA" target="_blank" rel="noreferrer noopener">Part 2</a></td></tr></tbody></table></figure>





<p class="wp-block-paragraph"><strong>Annexure I<br>REVISED SYLLABUS (APPLICABLE FROM NOVEMBER, 2019 EXAMINATION)<br>FINAL NEW COURSE<br>PAPER – 1: FINANCIAL REPORTING</strong><br><em>(One paper – Three hours – 100 Marks)</em><br></p>



<p class="has-text-align-justify wp-block-paragraph"><strong>Objectives:</strong><br>(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.<br>(b) To gain the prowess to recognize and apply disclosure requirements specified in Indian Accounting Standards while preparing and presenting the financial statements.<br>(c) To develop the skill to prepare financial statements of group entities which includes subsidiaries, associates and joint arrangements based on Indian Accounting Standards.<br>(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.<br></p>



<p class="wp-block-paragraph"><strong>Contents:</strong></p>



<div class="wp-block-group"><div class="wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow">
<div class="wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex">
<div class="wp-block-column is-layout-flow wp-block-column-is-layout-flow" style="flex-basis:100%">
<ol class="wp-block-list"><li><strong>Framework for Preparation and Presentation of Financial Statements</strong> in accordance with Indian Accounting Standards (Ind AS).</li><li><strong>Application of Indian Accounting Standards (Ind AS)</strong> with reference to General Purpose Financial Statements<br>(i) Ind AS on First time adoption of Indian Accounting Standards<br>(ii) Ind AS on Presentation of Items in the Financial Statements<br>(iii) Ind AS on Measurement based on Accounting Policies<br>(iv) Ind AS on Income Statement<br>(v) Ind AS on Assets and Liabilities of the Financial Statements including Industry specific Ind AS<br>(vi) Ind AS on Items impacting the Financial Statements<br>(vii) Ind AS on Disclosures in the Financial Statements<br>(viii) Other Ind AS</li><li><strong>Indian Accounting Standards on Group Accounting</strong><br>(i) Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)<br>(ii) Consolidated and Separate Financial Statements (as per Ind AS)</li><li><strong>Accounting and Reporting of Financial Instruments (as per Ind AS)</strong></li><li><strong>Analysis of Financial Statements</strong></li><li><strong>Integrated Reporting</strong></li><li><strong>Corporate Social Responsibility Reporting</strong><br></li><li><strong>Notes:</strong></li><li><em>If either a new Indian Accounting Standard (Ind AS) or Announcements and Limited Revisions to Ind AS are issued or the earlier one are withdrawn or new Ind AS, Announcements and Limited Revisions to Ind AS are issued in place of existing Ind AS, Announcements and Limited Revisions to Ind AS, the syllabus will accordingly include / exclude such new developments in the place of the existing ones with effect from the date to be notified by the Institute.</em></li><li><em>The specific inclusions / exclusions in any topic covered in the syllabus will be effected every year by way of Study Guidelines.</em></li></ol>
</div>
</div>
</div></div>



<div class="wp-block-coblocks-row coblocks-row-31117474693" data-columns="1" data-layout="100"><div class="wp-block-coblocks-row__inner has-no-padding has-no-margin is-stacked-on-mobile has-medium-gutter">
<div class="wp-block-coblocks-column coblocks-column-31117481476" style="width:100%"><div class="wp-block-coblocks-column__inner has-no-padding has-no-margin"></div></div>
</div></div>



<p class="wp-block-paragraph"> </p>



<h2 class="wp-block-heading"><em><span style="color:#22aadd" class="has-inline-color"> <span style="text-decoration: underline;"> PAPER 2: Strategic Financial Management</span></span></em></h2>



<figure class="wp-block-table"><table class="has-subtle-pale-pink-background-color has-background"><tbody><tr><td class="has-text-align-center" data-align="center"><strong>Faculty Name</strong></td><td class="has-text-align-center" data-align="center"><strong>Amendments Notes</strong></td><td class="has-text-align-center" data-align="center"><strong>Amendments Lectures</strong></td></tr><tr><td class="has-text-align-center" data-align="center">CA Gaurav Jain</td><td class="has-text-align-center" data-align="center"><a href="https://castudynotes.com/wp-content/uploads/2021/04/CA-FINAL-SFM-AMENDMENT-SHEET-May-2021-BY-CA-GAURAV-JAIN.pdf" target="_blank" rel="noreferrer noopener">Download Now</a></td><td class="has-text-align-center" data-align="center"><a href="https://youtu.be/3zzZSdo7j2w" target="_blank" rel="noreferrer noopener">Link</a></td></tr><tr><td class="has-text-align-center" data-align="center">CA Nagendra sah</td><td class="has-text-align-center" data-align="center"><a href="https://castudynotes.com/wp-content/uploads/2021/04/MMI-Hand-Written-Notes.pdf" target="_blank" rel="noreferrer noopener">Download Now</a></td><td class="has-text-align-center" data-align="center"><a href="https://youtu.be/KwXABUUV7KY" target="_blank" rel="noreferrer noopener">Link</a></td></tr></tbody></table></figure>





<p class="wp-block-paragraph"></p>



<p class="wp-block-paragraph"><em><strong>Paper 3: Advanced Auditing and Professional Ethics</strong></em></p>



<p class="wp-block-paragraph"><strong>A- List of topic-wise inclusion in the syllabus<br>I. List of applicable Statements and Standards for May 2021 Examination:</strong></p>



<p class="wp-block-paragraph">Statement on Reporting under Section 227(1A) of the Companies Act, 1956 (Section 143(1) of the<br>Companies Act, 2013).</p>



<p class="wp-block-paragraph">Framework for Assurance Engagements.<br><strong>II. List of applicable Engagements and Quality Control Standards on Auditing for May 2021<br>Examination</strong></p>



<p class="wp-block-paragraph"></p>



<figure class="wp-block-table"><table><tbody><tr><td>S.No</td><td>SA</td><td>Title of Standard on Auditing</td></tr><tr><td>1</td><td>SQC 1</td><td>Quality Control for Firms that Perform Audits and Reviews of Historical<br>Financial Information, and Other Assurance and Related Services<br>Engagements</td></tr><tr><td>2</td><td>SA 200</td><td> Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing</td></tr><tr><td>3</td><td>SA 210</td><td>Agreeing the Terms of Audit Engagements</td></tr><tr><td>4</td><td>SA 220</td><td>Quality Control for Audit of Financial Statements</td></tr><tr><td>5</td><td>SA 230</td><td> Audit Documentation</td></tr><tr><td>6</td><td>SA 240</td><td> The Auditor’s responsibilities Relating to Fraud in an Audit of Financial<br>Statements</td></tr><tr><td>7</td><td>SA 250</td><td> Consideration of Laws and Regulations in An Audit of Financial Statements</td></tr><tr><td>8</td><td>SA 260</td><td> Communication with Those Charged with Governance <strong>(Revised)</strong></td></tr><tr><td>9</td><td>SA 265</td><td> Communicating Deficiencies in Internal Control to Those Charged with<br>Governance and Management</td></tr><tr><td>10</td><td>SA 299</td><td> Joint Audit of Financial Statements <strong>(Revised)</strong></td></tr><tr><td>11</td><td>SA 300</td><td> Planning an Audit of Financial Statements</td></tr><tr><td>12</td><td>SA 315</td><td> Identifying and Assessing the Risks of Material Misstatement through<br>Understanding the Entity and its Environment</td></tr><tr><td>13</td><td>SA 320</td><td> Materiality in Planning and Performing an Audit</td></tr><tr><td>14</td><td>SA 330</td><td> The Auditor’s Responses to Assessed Risks</td></tr><tr><td>15</td><td>SA 402</td><td> Audit Considerations Relating to an Entity Using a Service Organization</td></tr><tr><td>16</td><td>SA 450</td><td>Evaluation of Misstatements Identified during the Audits</td></tr><tr><td>17</td><td>SA 500</td><td> Audit Evidence</td></tr><tr><td>18</td><td>SA 501</td><td> Audit Evidence &#8211; Specific Considerations for Selected Items</td></tr><tr><td>19</td><td>SA 505</td><td> External Confirmations</td></tr><tr><td>20</td><td>SA 510</td><td> Initial Audit Engagements-Opening Balances</td></tr><tr><td>21</td><td>SA 520</td><td> Analytical Procedures</td></tr><tr><td>22</td><td>SA 530</td><td> Audit Sampling</td></tr><tr><td>23</td><td>SA 540</td><td> Auditing Accounting Estimates, Including Fair Value Accounting Estimates,<br>and Related Disclosures</td></tr><tr><td>24</td><td>SA 550</td><td> Related Parties</td></tr><tr><td>25</td><td>SA 560</td><td> Subsequent Events</td></tr><tr><td>26</td><td>SA 570</td><td> Going Concern <strong>(Revised)</strong></td></tr><tr><td>27</td><td>SA 580</td><td> Written Representations</td></tr><tr><td>28</td><td>SA 600</td><td> Using the Work of Another Auditor</td></tr><tr><td>29</td><td>SA 610</td><td> Using the Work of Internal Auditors <strong>(Revised)</strong></td></tr><tr><td>30</td><td>SA 620</td><td> Using the Work of an Auditor’s Expert</td></tr><tr><td>31</td><td>SA 700</td><td> Forming an Opinion and Reporting on Financial Statements <strong>(Revised)</strong></td></tr><tr><td>32</td><td>SA 701</td><td> Communicating Key Audit Matters in the Independent Auditor’s Report <strong>(New)</strong></td></tr><tr><td>33</td><td>SA 705</td><td> Modifications to the Opinion in the Independent Auditor’s Report (Revised)</td></tr><tr><td>34</td><td>SA 706</td><td> Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report <strong>(Revised)</strong></td></tr></tbody></table></figure>



<h2 class="wp-block-heading"> <em><span style="color:#1799d1" class="has-inline-color"><strong> </strong></span><span style="color:#22aadd" class="has-inline-color"><span style="text-decoration: underline;">PAPER 3:  ;Advanced Auditing &; PE</span></span></em></h2>



<figure class="wp-block-table"><table class="has-subtle-pale-blue-background-color has-background"><tbody><tr><td class="has-text-align-center" data-align="center"><strong>Faculty Name</strong></td><td class="has-text-align-center" data-align="center"><strong>Amendments Notes</strong></td><td class="has-text-align-center" data-align="center"><strong>Amendments Lectures</strong></td></tr><tr><td class="has-text-align-center" data-align="center">CA Pankaj Garg</td><td class="has-text-align-center" data-align="center"><a href="https://castudynotes.com/wp-content/uploads/2021/04/Supplementary-Module-Final-Audit-and-Law-May-2021-Exams.pdf" target="_blank" rel="noreferrer noopener">Download Now</a></td><td class="has-text-align-center" data-align="center"><a rel="noreferrer noopener" href="https://youtu.be/rxpD21_eoyg" target="_blank">Part 1</a> , <a href="https://youtu.be/5ljJURMcRKA">Part 2</a> , <a href="https://youtu.be/WU5Ptas6iGE">Part 3</a> , <br> <a href="https://youtu.be/WQpxqNLxDug">Part 4</a> , <a href="https://youtu.be/8GB2diGDgE4">Part 5</a> , <a href="https://youtu.be/XuW8Iza4lAw">Part 6</a> , <br><a href="https://youtu.be/DswcOrpDGSY">Part 7</a> , <a href="https://youtu.be/9LF1Gjs-Mb8">Part 8</a> , <a href="https://youtu.be/rctcl-mPK04">Part 9</a></td></tr><tr><td class="has-text-align-center" data-align="center"></td><td class="has-text-align-center" data-align="center"><a href="https://castudynotes.com/wp-content/uploads/2021/04/Final-Audit-Amendments-for-May-21-Exams.pdf" target="_blank" rel="noreferrer noopener">Chapterwise Amendment</a></td><td class="has-text-align-center" data-align="center">&#8211;</td></tr><tr><td class="has-text-align-center" data-align="center">CA Abhishek Bansal</td><td class="has-text-align-center" data-align="center"> <a href="https://castudynotes.com/wp-content/uploads/2021/04/Audit-Amendment.pdf" target="_blank" rel="noreferrer noopener">Download Now </a></td><td class="has-text-align-center" data-align="center">&#8211;</td></tr><tr><td class="has-text-align-center" data-align="center">CA Sanidhya Saraf</td><td class="has-text-align-center" data-align="center"> <a href="https://castudynotes.com/wp-content/uploads/2021/04/CA-FINAL-AUDITING-MAY-2021-ADDITION-FILE.pdf" target="_blank" rel="noreferrer noopener">Download Now </a></td><td class="has-text-align-center" data-align="center">&#8211;</td></tr><tr><td class="has-text-align-center" data-align="center">CA Kapil Goyal</td><td class="has-text-align-center" data-align="center">&#8211;</td><td class="has-text-align-center" data-align="center"><a href="https://youtu.be/Rj_NpjuqVKs" target="_blank" rel="noreferrer noopener">Part 1</a> , <a href="https://youtu.be/60dgsmWwxMg">Part 2</a> , <a href="https://youtu.be/60dgsmWwxMg">Part 3</a> </td></tr><tr><td class="has-text-align-center" data-align="center"></td><td class="has-text-align-center" data-align="center"></td><td class="has-text-align-center" data-align="center"></td></tr></tbody></table></figure>





<figure class="wp-block-image size-large"><img src="https://castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page5-791x1024.jpg" alt="" class="wp-image-816"/></figure>



<figure data-amp-lightbox="true" class="wp-block-gallery columns-2 is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex"><ul class="blocks-gallery-grid"><li class="blocks-gallery-item"><figure><img src="https://castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page5-791x1024.jpg" alt="" data-id="816" data-full-url="https://castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page5.jpg" data-link="https://castudynotes.com/?attachment_id=816" class="wp-image-816"/></figure></li><li class="blocks-gallery-item"><figure><img src="https://castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page6-791x1024.jpg" alt="" data-id="817" data-full-url="https://castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page6.jpg" data-link="https://castudynotes.com/?attachment_id=817" class="wp-image-817"/></figure></li></ul></figure>





<h2 class="wp-block-heading"> <span style="color:#22aadd" class="has-inline-color"><em><span style="text-decoration: underline;">PAPER 4:  ;Corporate and Economic Laws</span></em></span></h2>



<figure class="wp-block-table"><table class="has-subtle-light-gray-background-color has-background"><tbody><tr><td class="has-text-align-center" data-align="center"><strong>Faculty Name</strong></td><td class="has-text-align-center" data-align="center"><strong>Amendments Notes</strong></td><td class="has-text-align-center" data-align="center"><strong>Amendments Lectures</strong></td></tr><tr><td class="has-text-align-center" data-align="center">CA Pankaj Garg</td><td class="has-text-align-center" data-align="center"><a href="https://castudynotes.com/wp-content/uploads/2021/04/Supplementary-Module-Final-Audit-and-Law-May-2021-Exams.pdf" target="_blank" rel="noreferrer noopener">Download Now</a></td><td class="has-text-align-center" data-align="center">&#8211;</td></tr><tr><td class="has-text-align-center" data-align="center"> CA Sanidhya Saraf </td><td class="has-text-align-center" data-align="center"> <a href="https://castudynotes.com/wp-content/uploads/2021/04/CA-Final-Paper-4-LAW-Amendments-May-2021.pdf" target="_blank" rel="noreferrer noopener">Download Now</a> </td><td class="has-text-align-center" data-align="center">&#8211;</td></tr><tr><td class="has-text-align-center" data-align="center"> CA Abhishek Bansal </td><td class="has-text-align-center" data-align="center"> <a href="https://castudynotes.com/wp-content/uploads/2021/04/Law-Amendment.pdf" target="_blank" rel="noreferrer noopener">Download Now</a> </td><td class="has-text-align-center" data-align="center"><a href="https://youtu.be/AufulG4gZiQ" target="_blank" rel="noreferrer noopener">Link</a></td></tr><tr><td class="has-text-align-center" data-align="center">CA Darshan khare</td><td class="has-text-align-center" data-align="center"> <a href="https://castudynotes.com/wp-content/uploads/2021/04/CA-Final-Law-May-21-Amendment-Notes.pdf" target="_blank" rel="noreferrer noopener">Download Now</a> </td><td class="has-text-align-center" data-align="center"><a href="https://youtu.be/kwr0fq5WxV0" target="_blank" rel="noreferrer noopener">Link</a></td></tr></tbody></table></figure>



<p class="wp-block-paragraph"><a></a></p>





<figure data-amp-lightbox="true" class="wp-block-gallery columns-2 is-cropped wp-block-gallery-2 is-layout-flex wp-block-gallery-is-layout-flex"><ul class="blocks-gallery-grid"><li class="blocks-gallery-item"><figure><img src="https://castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page7-791x1024.jpg" alt="" data-id="818" data-full-url="https://castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page7.jpg" data-link="https://castudynotes.com/?attachment_id=818" class="wp-image-818"/></figure></li><li class="blocks-gallery-item"><figure><img src="https://castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page8-791x1024.jpg" alt="" data-id="819" data-full-url="https://castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page8.jpg" data-link="https://castudynotes.com/?attachment_id=819" class="wp-image-819"/></figure></li></ul></figure>



<figure class="wp-block-image size-large"><img src="https://castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page9-edited-2.jpg" alt="" class="wp-image-832"/></figure>



<p class="wp-block-paragraph">Here all materials, PDFs are provided from various available sources, as we never own them, or scan them, we ar just facilitators, so we are not intentionally violating any laws, still if you feel that something should not be on site, you can contact us through email: infocastudynotes@gmail.com</p>



<figure class="wp-block-table"><table><tbody><tr><td class="has-text-align-center" data-align="center"><strong><em>Share this Post with your friends &; help them to PASS.<br><br><span style="color:#09b5ff" class="has-inline-color"></span></em></strong></td></tr></tbody></table></figure>


<div class="wp-block-jetpack-slideshow aligncenter wp-amp-block" id="wp-block-jetpack-slideshow__1"><div class="wp-block-jetpack-slideshow_container swiper"><amp-carousel width="816" height="1056" layout="responsive" type="slides" data-next-button-aria-label="Next Slide" data-prev-button-aria-label="Previous Slide" controls loop id="wp-block-jetpack-slideshow__amp-carousel__1" on="slideChange:wp-block-jetpack-slideshow__amp-pagination__1.toggle(index=event.index, value=true)"><div class="wp-block-jetpack-slideshow_slide"><figure><img width="816" height="1056" src="https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page3.jpg?fit=816%2C1056&;ssl=1" class="wp-block-jetpack-slideshow_image" alt="" object-fit="contain" srcset="https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page3.jpg?w=816&;ssl=1 816w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page3.jpg?resize=232%2C300&;ssl=1 232w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page3.jpg?resize=791%2C1024&;ssl=1 791w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page3.jpg?resize=768%2C994&;ssl=1 768w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page3.jpg?resize=600%2C776&;ssl=1 600w" sizes="(max-width: 816px) 100vw, 816px" /></figure></div><div class="wp-block-jetpack-slideshow_slide"><figure><img width="816" height="1056" src="https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page4.jpg?fit=816%2C1056&;ssl=1" class="wp-block-jetpack-slideshow_image" alt="" object-fit="contain" srcset="https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page4.jpg?w=816&;ssl=1 816w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page4.jpg?resize=232%2C300&;ssl=1 232w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page4.jpg?resize=791%2C1024&;ssl=1 791w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page4.jpg?resize=768%2C994&;ssl=1 768w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page4.jpg?resize=600%2C776&;ssl=1 600w" sizes="(max-width: 816px) 100vw, 816px" /></figure></div><div class="wp-block-jetpack-slideshow_slide"><figure><img width="816" height="1056" src="https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page5.jpg?fit=816%2C1056&;ssl=1" class="wp-block-jetpack-slideshow_image" alt="" object-fit="contain" srcset="https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page5.jpg?w=816&;ssl=1 816w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page5.jpg?resize=232%2C300&;ssl=1 232w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page5.jpg?resize=791%2C1024&;ssl=1 791w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page5.jpg?resize=768%2C994&;ssl=1 768w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page5.jpg?resize=600%2C776&;ssl=1 600w" sizes="(max-width: 816px) 100vw, 816px" /></figure></div><div class="wp-block-jetpack-slideshow_slide"><figure><img width="816" height="1056" src="https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page6.jpg?fit=816%2C1056&;ssl=1" class="wp-block-jetpack-slideshow_image" alt="" object-fit="contain" srcset="https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page6.jpg?w=816&;ssl=1 816w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page6.jpg?resize=232%2C300&;ssl=1 232w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page6.jpg?resize=791%2C1024&;ssl=1 791w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page6.jpg?resize=768%2C994&;ssl=1 768w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page6.jpg?resize=600%2C776&;ssl=1 600w" sizes="(max-width: 816px) 100vw, 816px" /></figure></div><div class="wp-block-jetpack-slideshow_slide"><figure><img width="816" height="1056" src="https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page7.jpg?fit=816%2C1056&;ssl=1" class="wp-block-jetpack-slideshow_image" alt="" object-fit="contain" srcset="https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page7.jpg?w=816&;ssl=1 816w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page7.jpg?resize=232%2C300&;ssl=1 232w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page7.jpg?resize=791%2C1024&;ssl=1 791w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page7.jpg?resize=768%2C994&;ssl=1 768w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page7.jpg?resize=600%2C776&;ssl=1 600w" sizes="(max-width: 816px) 100vw, 816px" /></figure></div><div class="wp-block-jetpack-slideshow_slide"><figure><img width="816" height="1056" src="https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page8.jpg?fit=816%2C1056&;ssl=1" class="wp-block-jetpack-slideshow_image" alt="" object-fit="contain" srcset="https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page8.jpg?w=816&;ssl=1 816w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page8.jpg?resize=232%2C300&;ssl=1 232w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page8.jpg?resize=791%2C1024&;ssl=1 791w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page8.jpg?resize=768%2C994&;ssl=1 768w, https://i0.wp.com/castudynotes.com/wp-content/uploads/2021/04/Applicability_of_StandardsGuidance_Notes_Legislative_Amendments_Page8.jpg?resize=600%2C776&;ssl=1 600w" sizes="(max-width: 816px) 100vw, 816px" /></figure></div></amp-carousel><div class="swiper-pagination-simple">1 / 6</div></div></div>




<p class="wp-block-paragraph"><strong>Subscribe for Fast Updates</strong></p>


	<div class="wp-block-jetpack-subscriptions__supports-newline wp-block-jetpack-subscriptions">
		<div class="wp-block-jetpack-subscriptions__container is-not-subscriber">
							<form
					action="https://wordpress.com/email-subscriptions"
					method="post"
					accept-charset="utf-8"
					data-blog="186342324"
					data-post_access_level="everybody"
					data-subscriber_email=""
					id="subscribe-blog"
				>
					<div class="wp-block-jetpack-subscriptions__form-elements">
												<p id="subscribe-email">
							<label
								id="subscribe-field-label"
								for="subscribe-field"
								class="screen-reader-text"
							>
								Type your email…							</label>
							<input
									required="required"
									type="email"
									name="email"
									autocomplete="email"
									class="no-border-radius "
									style="font-size: 16px;padding: 15px 23px 15px 23px;border-radius: 0px;border-width: 1px;"
									placeholder="Type your email…"
									value=""
									id="subscribe-field"
									title="Please fill in this field."
								/>						</p>
												<p id="subscribe-submit"
													>
							<input type="hidden" name="action" value="subscribe"/>
							<input type="hidden" name="blog_id" value="186342324"/>
							<input type="hidden" name="source" value="https://castudynotes.com/2021/04/19/ca-final-group-1-amendment-notes-lectures-for-may-2021-nov-2021-attempts/amp/"/>
							<input type="hidden" name="sub-type" value="subscribe-block"/>
							<input type="hidden" name="app_source" value=""/>
							<input type="hidden" name="redirect_fragment" value="subscribe-blog"/>
							<input type="hidden" name="lang" value="en_US"/>
							<input type="hidden" id="_wpnonce" name="_wpnonce" value="baab5307c1" /><input type="hidden" name="_wp_http_referer" value="/2021/04/19/ca-final-group-1-amendment-notes-lectures-for-may-2021-nov-2021-attempts/amp/" /><input type="hidden" name="post_id" value="723"/>							<button type="submit"
																	class="wp-block-button__link no-border-radius"
																									style="font-size: 16px;padding: 15px 23px 15px 23px;margin: 0; margin-left: 10px;border-radius: 0px;border-width: 1px;"
																name="jetpack_subscriptions_widget"
							>
								Subscribe							</button>
						</p>
					</div>
				</form>
								</div>
	</div>
	


<p class="wp-block-paragraph">All PDF which are provided here are for Education purposes only. Please utilize them for building your knowledge. We request you to respect our Hard Work. Our Intention is to provide free Study Materials for all Aspirants and we believe Education Should be free for All, and for the same reason, we gathered everything and assembled at one place.</p>


<ul class="wp-block-latest-posts__list wp-block-latest-posts is-layout-flow wp-block-latest-posts-is-layout-flow"><li><a class="wp-block-latest-posts__post-title" href="https://castudynotes.com/2026/09/20/ca-final-november-2026-revision-test-papers-rtps-in-pdf-at-one-place/">CA Final November 2026 Revision Test Papers (RTPs) in PDF AT One Place</a></li>
<li><a class="wp-block-latest-posts__post-title" href="https://castudynotes.com/2026/09/20/ca-final-november-2026-mock-test-papers-mtps-series-ii-in-pdf-at-one-place/">CA Final November 2026 Mock Test Papers (MTPs) Series &#8211; II in PDF AT One Place</a></li>
<li><a class="wp-block-latest-posts__post-title" href="https://castudynotes.com/2026/09/20/ca-final-november-2026-mock-test-papers-mtps-series-i-in-pdf-at-one-place/">CA Final November 2026 Mock Test Papers (MTPs) Series &#8211; I in PDF AT One Place</a></li>
<li><a class="wp-block-latest-posts__post-title" href="https://castudynotes.com/2026/09/04/ca-foundation-september-2026-question-papers-in-pdf-at-one-place/">CA Foundation September 2026 Question Papers in PDF AT One Place</a></li>
<li><a class="wp-block-latest-posts__post-title" href="https://castudynotes.com/2026/09/01/ca-inter-exam-september-2026-question-papers-in-pdf-at-one-place/">CA Inter Exam September 2026 Question Papers in PDF AT One Place</a></li>
</ul>

<ol class="has-avatars has-dates has-excerpts wp-block-latest-comments"><li class="wp-block-latest-comments__comment">
					<figure data-amp-lightbox="true">
						<img alt='' src='https://secure.gravatar.com/avatar/f692940bccae412ec158155772153dc1ad34154f9a4c2444ebb814dabff70543?s=48&#038;d=identicon&#038;r=g' srcset='https://secure.gravatar.com/avatar/f692940bccae412ec158155772153dc1ad34154f9a4c2444ebb814dabff70543?s=96&#038;d=identicon&#038;r=g 2x' class='avatar avatar-48 photo wp-block-latest-comments__comment-avatar' height='48' width='48' />
						<figcaption>
							CA Students friend
						</figcaption>
					</figure>
				<article><footer class="wp-block-latest-comments__comment-meta"><a class="wp-block-latest-comments__comment-author" href="#!">CA Student Friend</a> on <a class="wp-block-latest-comments__comment-link" href="https://castudynotes.com/2026/07/19/ca-inter-september-2026-mock-test-papers-mtps-series-ii-in-pdf-at-one-place/#comment-1364">CA Inter September 2026 Mock Test Papers (MTPs) Series &#8211; II in PDF AT One Place</a><time datetime="2026-08-20T17:37:49+05:30" class="wp-block-latest-comments__comment-date">August 20, 2026</time></footer><div class="wp-block-latest-comments__comment-excerpt"><p>ok thanks for update</p>
</div></article></li><li class="wp-block-latest-comments__comment">
					<figure data-amp-lightbox="true">
						<img alt='' src='https://secure.gravatar.com/avatar/96d130d1bd63bf639af6a99d9aa201d719adc0241f4f6bcaef73ab12066b4eef?s=48&#038;d=identicon&#038;r=g' srcset='https://secure.gravatar.com/avatar/96d130d1bd63bf639af6a99d9aa201d719adc0241f4f6bcaef73ab12066b4eef?s=96&#038;d=identicon&#038;r=g 2x' class='avatar avatar-48 photo wp-block-latest-comments__comment-avatar' height='48' width='48' />
						<figcaption>
							
						</figcaption>
					</figure>
				<article><footer class="wp-block-latest-comments__comment-meta"><a class="wp-block-latest-comments__comment-author" href="#!">Quiet</a> on <a class="wp-block-latest-comments__comment-link" href="https://castudynotes.com/2026/07/19/ca-inter-september-2026-mock-test-papers-mtps-series-ii-in-pdf-at-one-place/#comment-1363">CA Inter September 2026 Mock Test Papers (MTPs) Series &#8211; II in PDF AT One Place</a><time datetime="2026-08-20T08:38:32+05:30" class="wp-block-latest-comments__comment-date">August 20, 2026</time></footer><div class="wp-block-latest-comments__comment-excerpt"><p>CA inter September 2026 Mtp 2 taxation Question Paper Was Missing Here, Updated Answer Key On Both Question and Answer&hellip;</p>
</div></article></li><li class="wp-block-latest-comments__comment"><article><footer class="wp-block-latest-comments__comment-meta"><a class="wp-block-latest-comments__comment-author" href="https://castudynotes.com/2026/03/09/ca-foundation-january-2026-exam-suggested-answers-in-pdf-at-one-place/">Download CA Foundation January 2026 Suggested Answers Here</a> on <a class="wp-block-latest-comments__comment-link" href="https://castudynotes.com/2021/07/24/ca-foundation-may-july-2021-question-papers-in-pdf-at-one-place/#comment-1188">CA Foundation May/July 2021 Question Papers &#038; Suggested Answers in PDF AT One Place</a><time datetime="2026-03-09T10:42:38+05:30" class="wp-block-latest-comments__comment-date">March 9, 2026</time></footer><div class="wp-block-latest-comments__comment-excerpt"><p>[&#8230;] CA Foundation May/July 2021 Question Papers &#038; Suggested Answers in PDF AT One Place [&#8230;]</p>
</div></article></li><li class="wp-block-latest-comments__comment">
					<figure data-amp-lightbox="true">
						<img alt='' src='https://secure.gravatar.com/avatar/bb0dbbce9ed4dffaa9f77045fe39e805a6045510cc58ad4a39626850841fc3c2?s=48&#038;d=identicon&#038;r=g' srcset='https://secure.gravatar.com/avatar/bb0dbbce9ed4dffaa9f77045fe39e805a6045510cc58ad4a39626850841fc3c2?s=96&#038;d=identicon&#038;r=g 2x' class='avatar avatar-48 photo wp-block-latest-comments__comment-avatar' height='48' width='48' />
						<figcaption>
							
						</figcaption>
					</figure>
				<article><footer class="wp-block-latest-comments__comment-meta"><a class="wp-block-latest-comments__comment-author" href="#!">NAGARAJA M</a> on <a class="wp-block-latest-comments__comment-link" href="https://castudynotes.com/2026/01/06/ca-inter-advanced-accounts-mcq-solution-january-2026-examination/#comment-1187">CA Inter Advanced Accounts MCQ Solution January 2026 examination</a><time datetime="2026-03-06T20:27:54+05:30" class="wp-block-latest-comments__comment-date">March 6, 2026</time></footer><div class="wp-block-latest-comments__comment-excerpt"><p>P1 JAN 2026 IPCC miss uploaded MCQ question paper</p>
</div></article></li><li class="wp-block-latest-comments__comment"><article><footer class="wp-block-latest-comments__comment-meta"><a class="wp-block-latest-comments__comment-author" href="https://castudynotes.com/2025/06/09/ca-foundation-10-model-test-papers-with-suggested-answers-800-pages-in-pdf/">CA Foundation Test Papers: Free 10 Model Papers PDF</a> on <a class="wp-block-latest-comments__comment-link" href="https://castudynotes.com/2024/12/23/ca-foundation-business-economics-last-minute-rapid-revision-saransh-pdf-by-icai/#comment-1168">CA Foundation Business Economics Last Minute Rapid Revision Saransh PDF by ICAI</a><time datetime="2026-02-21T10:39:23+05:30" class="wp-block-latest-comments__comment-date">February 21, 2026</time></footer><div class="wp-block-latest-comments__comment-excerpt"><p>[&#8230;] PAPER &#8211; 4 BUSINESS ECONOMICS [&#8230;]</p>
</div></article></li></ol>


<figure class="wp-block-table alignleft"><table><tbody><tr><td class="has-text-align-left" data-align="left"><strong>Disclaimer:-</strong><br><br><em>castudynotes.com does not own this Materials, Test Series or anything we share, neither created nor scanned. we just providing the links already available on Internet. and also ;<strong>we doesn&#8217;t Own any trademarks or copyrights of any institute</strong>, Teachers and others which we share are purely for Education purpose only and ;<strong>all copyrights and Trademarks lies with the respective Institutes/Comapanies only</strong>. We don&#8217;t intend to either harm or encash your hard work, if any way you feel that our content violates any Copyrights or any privacy laws or if you have any issue, please let us know at ;<strong>infocastudynotes@gmail.com</strong> ;and we will definitely try to provide possible solution for the same. Thank you.</em></td></tr></tbody></table></figure>