Forwarded from Naman
Hi below are the few point that will help you to clear your SPOM Set D examinations:-
1. First thoroughly read the book (only 1 time is enough)
2. Do MCQ practices after every chapter you read (below is the PDF for practice)
3. Each unit have 20 marks weightage so Unit-2 to unit -5 consist 80 marks Try to cover these as on priority basis.
4*.Mandatory to do - Take a 6-7 sheet and make a notes of head wise example:- (ITF testing - "Creation of Dummy enteries" )
in Exam many question have such word Creation of dummy entries you will get to know easily the answer is ITF by looking at the key words. I did like this and remember the points and keywords in each points just write down those words remember these only. Below is the PDF AND MCQ topic from Questions are repeatly asking
1. First thoroughly read the book (only 1 time is enough)
2. Do MCQ practices after every chapter you read (below is the PDF for practice)
3. Each unit have 20 marks weightage so Unit-2 to unit -5 consist 80 marks Try to cover these as on priority basis.
4*.Mandatory to do - Take a 6-7 sheet and make a notes of head wise example:- (ITF testing - "Creation of Dummy enteries" )
in Exam many question have such word Creation of dummy entries you will get to know easily the answer is ITF by looking at the key words. I did like this and remember the points and keywords in each points just write down those words remember these only. Below is the PDF AND MCQ topic from Questions are repeatly asking
Forwarded from Vatsal Trivedi
071af2c4-cee1-40b0-8c3c-e2cb95e3cf86.pdf
20.7 MB
Forwarded from SPOM Set-A (Law)
Set-B SCMPE Case scenario booklet May2025.pdf
2 MB
ICAI has also released case scenario booklet for
Set A Law
Set B SCMPE
Practice can be done with the help of Index so that your grip on Index will be better.
Link - https://www.icai.org/post/22554
@cafinal2024 🪺 WhatsApp 🌹May-25
Set A Law
Set B SCMPE
Practice can be done with the help of Index so that your grip on Index will be better.
Link - https://www.icai.org/post/22554
@cafinal2024 🪺 WhatsApp 🌹May-25
👍2
Forwarded from SPOM Set-A (Law)
Set A Law Amend M25.pdf
328.6 KB
Forwarded from O
Set-C
Paper-7: Forensic Accounting
Question No. 1 to 4 - Case Study Question
CA X has started a new journey of his life by writing a book on forensic assignments after gaining experience of forensic investigations of big clients associated with various banks. Also, he was lucky to handle forensic investigations with authorities like EOW, ED, and CBI. The four areas on which he concentrated are:
1. Gathering and collecting evidence in the digital domain.
2. Regulatory considerations for e-discovery processes.
3. Data preservation.
4. Data processing.
He received many compliments along with the following queries:
Query 1: For categorization of fraudulent credit cards in the banking industry, which processing tool can be used?
Query 2: Which legal requirement is there under data protection laws when personal data is collected?
Query 3: How the collection and acquisition of digital evidence must be done?
Query 4: What is the technical consideration involved for e-discovery?
Question No. 1: What should be the response for Query 1?
A. Encase systems
B. Axiom
C. Autopsy
D. Artificial intelligence
Question No. 2: What should be the response for Query 2?
A. Data should be preserved pending the outcome of legal proceedings.
B. It should be processed lawfully and transparently.
C. It requires data to be retained for a specific period.
D. Data should be protected from unauthorized access and disclosures.
Question No. 3: What should be the response for Query 3?
A. In a manner that preserves the integrity of the data.
B. In a manner that preserves the categorization of the data.
C. In a manner that preserves the chain of the data.
D. In a manner that preserves the reclassification of the data.
Paper-7: Forensic Accounting
Question No. 1 to 4 - Case Study Question
CA X has started a new journey of his life by writing a book on forensic assignments after gaining experience of forensic investigations of big clients associated with various banks. Also, he was lucky to handle forensic investigations with authorities like EOW, ED, and CBI. The four areas on which he concentrated are:
1. Gathering and collecting evidence in the digital domain.
2. Regulatory considerations for e-discovery processes.
3. Data preservation.
4. Data processing.
He received many compliments along with the following queries:
Query 1: For categorization of fraudulent credit cards in the banking industry, which processing tool can be used?
Query 2: Which legal requirement is there under data protection laws when personal data is collected?
Query 3: How the collection and acquisition of digital evidence must be done?
Query 4: What is the technical consideration involved for e-discovery?
Question No. 1: What should be the response for Query 1?
A. Encase systems
B. Axiom
C. Autopsy
D. Artificial intelligence
Question No. 2: What should be the response for Query 2?
A. Data should be preserved pending the outcome of legal proceedings.
B. It should be processed lawfully and transparently.
C. It requires data to be retained for a specific period.
D. Data should be protected from unauthorized access and disclosures.
Question No. 3: What should be the response for Query 3?
A. In a manner that preserves the integrity of the data.
B. In a manner that preserves the categorization of the data.
C. In a manner that preserves the chain of the data.
D. In a manner that preserves the reclassification of the data.
👍2
Forwarded from Inpace Karunagapally
Got the test @ 56 on this March 9 . Thanks for your support 🙏🙏🙏
Forwarded from SPOM Set-A (Law)
Students whose articleship is under old scheme (3 years) will be eligible to appear in Sep. 2025 exams if they complete 2.5 years Articleship as on 31.08.2025 subject to other criteria of AICITSS and SPOM.
👍2
IBS MCQ Solutions - May 2025
By CA Rohit Chipper
Case Study 1
1.1 C Page 5.31
1.2 D Page 6.29, TYK 1
1.3 D Page 17.16, Special audit applicable only when Value or credit availed is not correct
1.4 C Page 13.3
1.5 B Page 13.160, Illustration 14
Case Study 2
2.1 C =75%*240*10%+60%*5+40%*12-7.5
2.2 D Ind AS 37 + 115+ 10
2.3 C Page 2.12
2.4 A Page 6.32, assuming recipient is eligible for full input tax credit
or
2.4 C Page 6.32, assuming recipient is not eligible for full input tax credit
2.5 D Page 7.46
Case Study 3
3.1 A "=(1260-75)*15%+150*15%+120*7.5%. No Additional Dep for 115BAA/115BAB"
3.2 C Page 6.9
3.3 C Page 12.42
3.4 C Page 2.12
3.5 B Page 1.27 & 1.31
Case Study 4
4.1 D Page 8.125
4.2 C =150*15%*40%/9%
4.3 D Page 4.41, Section 47(vib)
4.4 A Page 1.13
4.5 C Page 12.27
Case Study 5
5.1 D Page 4.35, Illustration 5
5.2 D =14*(25+18.5)*(1-25%)
5.3 B "Turnover < 10 crore so, no 44 AB. Turnover more than > 3 crore so, no 44 ADA"
5.4 D Page 3.21
5.5 C Page 12.49
https://t.me/cafinal2024
By CA Rohit Chipper
Case Study 1
1.1 C Page 5.31
1.2 D Page 6.29, TYK 1
1.3 D Page 17.16, Special audit applicable only when Value or credit availed is not correct
1.4 C Page 13.3
1.5 B Page 13.160, Illustration 14
Case Study 2
2.1 C =75%*240*10%+60%*5+40%*12-7.5
2.2 D Ind AS 37 + 115+ 10
2.3 C Page 2.12
2.4 A Page 6.32, assuming recipient is eligible for full input tax credit
or
2.4 C Page 6.32, assuming recipient is not eligible for full input tax credit
2.5 D Page 7.46
Case Study 3
3.1 A "=(1260-75)*15%+150*15%+120*7.5%. No Additional Dep for 115BAA/115BAB"
3.2 C Page 6.9
3.3 C Page 12.42
3.4 C Page 2.12
3.5 B Page 1.27 & 1.31
Case Study 4
4.1 D Page 8.125
4.2 C =150*15%*40%/9%
4.3 D Page 4.41, Section 47(vib)
4.4 A Page 1.13
4.5 C Page 12.27
Case Study 5
5.1 D Page 4.35, Illustration 5
5.2 D =14*(25+18.5)*(1-25%)
5.3 B "Turnover < 10 crore so, no 44 AB. Turnover more than > 3 crore so, no 44 ADA"
5.4 D Page 3.21
5.5 C Page 12.49
https://t.me/cafinal2024
❤1
Forwarded from SPOM Set-A (Law)
ICAI Announcement: Temporary Suspension of SPOM Tests from 11/08/2025 to 20/08/2025 due to Maintenance & Software Upgradation
Official Link - https://www.icai.org/post/examspmt020825
Official Link - https://www.icai.org/post/examspmt020825