✅ 48 Marks FR Descriptive Questions were asked from Important List provided

Very limited number of questions given in list & then also exact same questions came 😍

➡️ Check that Important Questions List
https://t.me/Divyesh_Vaghela/1227

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📍 Q.2a - Financial Instrument (10 Mark) - Illustration 4 (pg 11.200)

📍 Q.2b - IND AS 1 (4 Mark) - Illustration 14 (pg 3.35)

📍 Q.3a - IND AS 116 (8 Mark) - Illustration 34 (pg 6.439)

📍 Q.3b - Financial Instrument (6 Mark) - New Drafted but its similar to Illustration - 1 (pg 11.195)

📍 Q.4b - IND AS 20 (6 Mark) - combined TYK 1 & 8 (pg 7.50, 70.52)

📍 Q.5b - IND AS 101 (5 Mark) - TYK 4 (pg 14.47)

📍 Q.6b - IND AS 105 (5 Mark) - Illustration - 2 (pg 6.338)

📍 Q.6c - IND AS 34 (4 Mark) - TYK 6 (pg 3.106) & adjustment (iii) taken from Illustration - 5 (pg 3.100)

Other then this Some questions were new or theory.


Note - I haven't given 300-400 imp questions. Very limited number of questions were given as highly important from each chapter.

Do Share your reviews here if you find it useful - CA Divyesh Vaghela 🙈


Download AFM All Resources
📍 AFM IMP Questions List
👁 AFM Chapterwise Marks - Trend Analysis
⬅️ AFM ICAI BOS MCQs
🔗 Theory Colorful Notes

══════ ♢.✰.♢ ══════

𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️

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✅CA Final || AFM Most Important Questions for May 24 Exam :

👨🏻‍🎓 By CA Divyesh Vaghela

A Google Drive link of past papers mentioned in list is provided on last page of PDF.

🔗 Before Following IMP - Must watch this video of - Strategy to Score Exemption


➡️ AFM Theory Colorful Notes (Must Do)
https://t.me/Divyesh_Vaghela/1199

👁 AFM Chapterwise Marks - Trend Analysis
⬅️ AFM ICAI BOS MCQs

✅CA Final | AFM MCQs & Case Scenarios Colorful Booklet

👨🏻‍🎓 By CA Divyesh Vaghela

☑️ Coverage

➨ Chapterwise ICAI BOS MCQs
➨ Included RTP May 24 MCQs
➨ All MCQs categorized by difficulty level (S: simple, M: medium, D: Difficult)
➨ Included Description for all answers

✔️ Check Other Subject ICAI MCQ Booklet
https://t.me/Divyesh_Vaghela/1135

📍 AFM IMP Questions List
🔗 Theory Colorful Notes
⬅️ AFM Chapterwise Marks - Trend Analysis

✅ Analysis of AFM Theory asked in MTP Series 1 & 2 And RTP May 2024

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16 Mark theory asked in descriptive [4Q]
4-6 Mark theory asked in MCQs

Only 1 theory question in each mtp is asked from other chapters which are practical

Rest All theory questions are from 5 main theory chapters.
(Startup Finance, Securitization, Financial Policy & Corporate Strategy, Risk Management, Security Analysis)

Also From other chapter that 1 theory questions asked is from newly added theory topic in ICAI SM 2024
MTP 1 - Derivative - Q.3C - Main types of risk associated with investment in CDOs.
MTP 2 - Mutual fund - Q.3C - Financial measures that help in evaluation of performance of Mutual Fund.

From Main 5 Theory Chapters also ICAI have tested good number questions from new added theory.
MTP 1 - Q. 1C & 3C
MTP 2 - Q.1C & 3C
RTP May 24 - Q.14 & 15

So for your convenience in this 5 Main Theory Chapters Notes also i have specifically written with question which Topic is newly added so you can prioritize it more.

Also refer theory notes in same sequence as i have given it considering important one.

AFM Chapterwise Marks - Trend Analysis
AFM IMP Questions List

✅CA Final | AFM Other Chapters Newly added Theory in ICAI SM 2024 :

👨🏻‍🎓 By CA Divyesh Vaghela

It is advisable to Focus on pure theory chapters only as all questions will be from them. Just one theory question can be asked from other chapters, so for other chapters, focus more on practical.

Still if you want for other chapters theory you can refer only newly added topics as high chances that icai can test from it.

Must Refer this 5 Main Theory Chapters Notes
https://t.me/Divyesh_Vaghela/1199

Analysis of ICAI Latest MTP & RTP May 24

✅CA Final | AFM Theory Colorful Notes :

👨🏻‍🎓 By CA Divyesh Vaghela

☑️ Coverage

➨ Covered 5 Main Theory Chapters
➨ Bolded Imp points & Keywords
➨ All Possible Variations that can be asked given in question form with topic as 'OR'
➨ Newly added theory specifically written

📍It's not summary or only headings notes. it have Exhaustive coverage in a well-presented, formatted, & concise manner.

📡 Refer Other Chapters Newly added Theory in ICAI SM 2024
https://t.me/Divyesh_Vaghela/1198

📍 AFM IMP Questions List
⬅️ AFM Chapterwise Marks - Trend Analysis
⬅️ AFM ICAI BOS MCQs

➡️ Sure Shot Success strategy to clear May 24 Audit Exams by CA Pragnesh Kanabar with revision lectures and free access to Fast Track lectures

All details on this video👇
https://youtu.be/h2ycYph7d-s

Join Pragnesh Sir's telegram channel to get access to all videos and notes👇
https://t.me/taa_final_audit_mcq

Share it with your friends ⬅️

CA Pragnesh Sir is a trusted Pan India Faculty for CA Final Audit....!

➡️ Audit Most Important Topics & Scoring Strategy CA Divyesh Vaghela

Special tips to score maximum marks in question which you don't know!

Must Follow this
https://youtu.be/JIyGepYHRH4

Questionwise paper pattern also shared that from which chapter particular question can be asked. This can be very helpful. do take note of it.

✅CA Final | Audit Important Priority Topics for May 24 :

👨🏻‍🎓 By CA Divyesh Vaghela

⬅️ Audit Common Keywords
(This is the most useful when you don't know answer of any question. write this)
https://t.me/Divyesh_Vaghela/1270

Before Following Important Must Watch this Scoring Strategy - Detailed Guidance

══════ ♢.✰.♢ ══════

𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️

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➡️ Some Common Keywords to be used in Audit Paper 

👨🏻‍🎓 By CA Divyesh Vaghela

═════ ♢.✰.♢ ═════

- Limitation on scope of audit due to circumstances
- Inquiry of management and TCWG
- Internal control system
- Consider impact on audit opinion as per SA 705
- Alternate audit procedures
- Sufficient and appropriate audit evidence
- Compliance with laws and regulations
- Material misstatement
- Existence and completeness
- Independence, integrity, and objectivity of auditor
- Operating effectiveness of controls
- Auditor's responses to the assessed risks
- Assertions regarding transactions, balances, and disclosure
- Substantive procedures/test of details
- Compliance procedures/test of controls to be used while answering on further audit procedures
- Nature, timing, and extent of audit procedures
- Re-evaluate reliability and integrity of management
- Discuss the matter with those charged with governance
- Going concern considerations
- Analytical review procedures for financial statements and in relation to material transactions

🔗 Must Read - When to use such keywords
https://t.me/Divyesh_Vaghela/1269

⬅️ Audit Important Priority Topics
https://t.me/Divyesh_Vaghela/1271

══════ ♢.✰.♢ ══════

𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️

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➡️ DT Most Important Topics & Scoring Strategy by CA Divyesh Vaghela

Special IMP Adjustments | Chapterwise New Course Trend Analyisis

Must Follow this
https://youtu.be/UqXF-qO5BII

Questionwise paper pattern also shared that from which chapter particular question can be asked. This can be very helpful. do take note of it.

✅CA Final | DT Chapterwise Marks - Trend Analysis for May 24

👨🏻‍🎓 By CA Divyesh Vaghela

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Chapterwise Weightage from May 18 to Nov 23
(Included ICAI New Course Weightage also)

⬅️ DT ICAI BOS MCQs
📍 DT Most IMP Topics

✅CA Final | DT Most Important Topics for May 24 Exam :

👨🏻‍🎓 By CA Divyesh Vaghela

➡️ Before Following IMP - Must watch this Strategy video for Detailed Guidance
https://youtu.be/UqXF-qO5BII


⬅️ DT ICAI BOS MCQs
📍 DT Chapterwise Marks - Trend Analysis

══════ ♢.✰.♢ ══════

𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️

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✅ Some Last Day Focus Areas for DT Exam by CA Divyesh Vaghela

Make sure you have covered this.

═══════ ♢.✰.♢ ═══════

📍115BAA, BAB Question

📍Capital Gains - 111A, 112A, Slump Sale, Section 50AA

📍AMT Question

📍Co-operative society (Tax rate, 115BAD, 115BAE, 80P, Amt rate - 15%)

📍Deduction u/s 10AA

📍Question on Business trust, Investment Fund

📍Charitable trust / Exit Trust full fledged practical question

📍Deduction - 80JJAA, 80M, 80P

📍Taxation of Life insurance policy - Amendment

📍Online Gaming - 30% rate & Check TDS Sec 194BA

📍TDS - 194BA, 194R, 194S, 194C 194J,194H,194M, 194A,194DA,194N,194O,194P,194Q

📍TCS - Sec 206C(1G), Sec 206C(1H), Sec 206C(1F)

📍Return Filing - 139(1), Updated return

📍Assessment Procedure - 143(1), 143(2), 143(3), 147 TO 153

📍Search & Seizure : - 133A, 132, 132B

📍Black Money Act - ICAI TYK 11 to 15 from ICAI Module Chapter 19

📍Tax Audit and Ethical Compliances - ICAI TYK Questions (Total 7)

📍TP - Secondary Adjustment, Excess Interest, AE Meaning & Methods

📍Equalisation Levy - 165 & 165A , Penalties

📍Non Resident Taxation - Sec 115A, NRI Taxation CH XII-A, Sec 115AD FII Que, POEM, Capital Gain in Foreign currency (TTBR/TTSR), Sec 9, Sec 115BBA

📍DTAA - Que on Sec 90 or 91,
Rule 115 & 128, Deductions (80C, 80CCC, 80D, 80DD, 80QQB, 80RRB, 80TTA, 80TTB)

📍Advance Rulings - BAR (Don’t miss to cover BAR powers)


Already Full Important Topics List was shared earlier where some questions were also given - check it if you haven't
https://t.me/Divyesh_Vaghela/1284

This is mainly for only group 2 students for last day because they might have started studying DT 5-6 days earlier & done with syllabus so these are limited topics from some chapters for last day revision.

═══════ ♢.✰.♢ ═══════

DT All Resources
🔗 DT High Marks Certified Copies (Includes Last attempt 80 Marks & AIR copies)
🔗 Actual Exam MCQs Paper with Solution
💽 DT Scoring Strategy & IMP video
⬅️ DT ICAI BOS MCQs
📍 DT Chapterwise Marks - Trend Analysis

📡 Exemption strategy for CA Inter Audit by CA Pragnesh Kanabar SIr!!

🆓 He has also unlocked his fast track lectures for CA Inter Audit!!!

Check out this video for more details:

https://youtu.be/NcI4nKG76eU

✅CA Final | IDT Most Important Topics for May 24 Exam :

👨🏻‍🎓 By CA Divyesh Vaghela

➡️ My 73 Marks Most Scoring Strategy - Must Watch video
https://youtu.be/EKRJXQZ0yOQ


⬅️ IDT ICAI BOS MCQs
📍 IDT Chapterwise Marks - Trend Analysis

══════ ♢.✰.♢ ══════

𝕵𝖔𝖎𝖓 ➨ @Divyesh_Vaghela✅️

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