CA Hemant somani | AIR 46
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Dear CA Final, Inter, Foundation students:
Audit - Lectures & Free Notes

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Clarification of Tier 2 & Tier 1 capital of NBFC
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Professional ethics: 2 ambiguous points
Important - 2 AMBIGOUS POINTS OF PROFESSIONAL ETHICS ⚠️

βœ… 1) After Suspension of COP, Can a CA do a Practice as a DATA PRIVACY CONSULTANT ?
πŸ’« Alternative 1: No, guilty
πŸ’« Alternative 2: Yes, Allowed

βœ… 2) Can a CA Enter into partnership with MBA (Clause 4) ?
πŸ’« Alternative 1: No, Regulation 53B exclude MBA
πŸ’« Alternative 2: Yes, allowed: as Partnership also allowed with Professionals mentioned in Sec 53A(3), and it includes MBA

MUST MENTION BOTH THE ALTERNATIVES IN THE EXAM

Voice note of explaination: πŸ˜‡
https://t.me/cahemantsomani/1534
"Thak gye hai.. Ab Padhne ki iccha nii hai, pls sir give some motivation"

I received this msg from many Students...

Bhaii.. koi tumhe motivation nhii de sakta bahar se... tumko khudko hi karna hai sab...

1 baat dhyaan m rakh lo ... Agar tum successful nhi hoge, career accha nhii hoga. ... To bahar wale logo ka to chodo .. sayad gharwaale bhi kuch saalo baad apan ko pasand nhii karenge (i knw it's sounds rude, but this is a fact)... Baad me y regret nhi hona chaaiye ki KAASH thoda orr TRY kar leta....

bas kuch hi deen hai, 10th class se / 12th class se itnii mehnat kari hai consistently to usse waste mat jaane do .. this is an END GAME... abhi thodi si mehnat orr kar lo kuch deen orr... Success is waiting for you ❀️

https://t.me/cahemantsomani
"Sir.. Jo Padhte hai Sab Bhool jaate hai" 😒

Yes, you will feel that whenever you are starting a new chapter, you are forgetting the old one, .. it happens with everyone... Even with rankers ... Don't worry about that .. you will be able to recall that in exams .. it's in our subconscious mind ...

Sabko aisa hi lagta hai ki jo me padh rha hu wo wapas bhul rha hu .. aisa sabke saath hota hai .. just continue your studies..

Best of Luck 🀞

https://t.me/cahemantsomani
May'25 Students...

πŸ”₯ Some very IMPORTANT things to KEEP in Mind πŸ”₯
(Kal Fodke aana hπŸ‘ŠπŸ€˜)

βœ… Practice 1 mock test paper of FR today & Mainly solve 2-3 questions of CFS by Hand (their is 99% chances that CFS Qn will be asked in exam - Ind as 110, 103, 111 etc)

βœ… Prepare a checklist of things (3 Pen, 2 pencil, 2 Calc, whitener , waterbottel, stapler etc) that u will require

βœ… Always carry 2 Calc...in 1 exam my 1 calc was damaged during travelling....so 2nd one saved me

βœ… Must carry a big stapler with you, sometimes icai thread may get loose (its highly risky)

βœ… go to icai website and check icai mcq sheet format, so that you can fill it quickly tomorrow

βœ… Tomorrow reach at exam centre before 15 -30 minutes ago, make yourself comfortable after seating at chair
(Just take 2-3 long breaths)

βœ… After reaching at exam centre, go to washroom 1st, and after that drink only "some" water , so that u don't need to go to washroom during the exams

βœ… During 15 minutes reading time, read the paper in that way so that you will get which question you will skip...& Which qn you will attnd 1st...

Always attend that qn in 1st on which you are Strong comfortable

βœ… Their are high chances that you will find 1-2 hard question, but don't get panic by seeing those question,
"Ye qn sirf tumhaare liye hard nahi h, sabke liye hard h, tumhe nahi aa rahe, to kisi ko nhi aa rhe"
Just skip that qns now and move to the qns which are from Module ...solve those qns on which u r comfortable ...and then at the last move to hard qn and solve them as much as you can

(Paper hard 1 student ke liye nahi hota, wo sabke liye hota h, koi bhi new question aaya, to wo sabko hard lagta...even to rankers, and Hard paper me generally icai bonus marks deti h...mast raho)

βœ… After paper, don't discuss paper with you friends, don't watch any youtube video....you can just do normal gossips with your frnds for 15-20 min.. That's fine.

βœ… Agar tumhara koi bhi 1 paper Bigad jaata h... Don't worry...make sure this will not impact you next paper....

In July 21 attempt..1 student ka Audit ka paper bilkul kharaab gaya tha...he scored 39 marks + 5 marks bonus = 44 ...but usne uska impact next paper pe nahi aane diya....and He SECURED ALL INDIA RANK TOO...
So 1 paper se kuch ni hota .....

Mast raho...


πŸ”₯Best of luck guysπŸ‘...kal fodke aana h...Make your parents Proud πŸ”₯

https://t.me/cahemantsomani

Last Minute Exam Tips Video: https://youtu.be/PT38gRHsei8?si=m6uRj_0Ei0FKsuJK
Best of Luck for the AFM exams πŸ‘

Today at 7.20 PM - we will do PROFESSIONAL ETHICS Marathon

Approx 2 Hours (20 Marks) πŸ’«
1.5 Days LDR Strategy πŸ”₯

Video of MOST IMPORTANT TOPICS
(Must Watch):
πŸ”₯
https://youtu.be/G4gy6hnkrPk?si=xsaJsxNwFGqK3ehg
Will Do Professional Ethics marathon @7:20 PM
(2 Hours me complete kar lenge ...20 marks ka hai !!) πŸ’«
1.5 days.pdf
1.2 MB
CA Final Audit 1.5 Days Strategy & MOST IMPORTANT TOPICS List πŸ’«

Youtube Video: https://youtu.be/G4gy6hnkrPk?si=xsaJsxNwFGqK3ehg
CA Final Audit
1.5 Days LDR Strategy πŸ”₯

Video of MOST IMPORTANT TOPICS (Must Watch): πŸ”₯

https://youtu.be/G4gy6hnkrPk?si=xsaJsxNwFGqK3ehg
Professional Ethics Marathon (100% Coverage + Qns)
in 2 Hours (20 Marks) πŸ‘†πŸ‘†
Audit MCQ Summary & Numerical Limit .pdf
81.4 MB
CA Final Audit  (May'25 & Onwards)

πŸ’«Summary of ICAI Booklet 
& Many other ICAI MCQ's 
(ICAI SM MCQ IS IN DETAILED)

πŸ’«One Liner solutions of MCQ's 

πŸ’«ICAI CASE SCENERIO Booklet Summary

πŸ’«Important points of All the 
chapters from which MCQ's
can be asked 

πŸ’«All important Time & Numeric limits summarized  

http://t.me/cahemantsomani
By CA Hemant Somani | AIR-46πŸ”₯
CA Final Audit Free Videos (PlayList)πŸ”₯

πŸ’« FULL AUDIT MARATHON:
https://youtube.com/playlist?list=PLgE50OYPyT6rHGziw6rBOqwNadinKjKPB&si=bOjytPxB99UInqtj

πŸ’« Professional Ethics Marathon:
https://youtu.be/l7BFDW-j7j4?si=PoE5llVdO_Hz7TMX

πŸ’« All Tricky Points & Linkages of Audit:
https://youtube.com/playlist?list=PLgE50OYPyT6oyjaGepAPI1_7O2dzSmRJY&si=cGPMWqzktE6rc_Pu

πŸ’« Case Study Booklet (MCQ) Marathon:
https://youtu.be/MNQtywR3zeg?si=GQyDskxp5AWMVk8M

πŸ’« 1.5 Days Strategy & MOST IMPORTANT TOPICS List:
https://youtu.be/G4gy6hnkrPk?si=xsaJsxNwFGqK3ehg
Doston,

Kuch New Questions Bilkul Dikhenge Exam me, be mentally prepared for that (Don't worry.. wo sabke liye new honge)

But bahot se Question repeated bhi honge, which will be more than enough to get Passing & exemption marks

So first attend the Questions in which you are highly confident (Including MCQ's), Then move on to remaining Qns

Mast raho .. Best of Luck πŸ‘