CA Final important Amendments for Nov 2021

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Title: CA Final important Amendments for Nov 2021

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Last updated on 19th Oct,2021 787


 Amendments for CA Final November 2021

Institute of chartered accountants of India (ICAI) has declared amendments for Nov 2021 attempt of CA final course and are available to download.

All the updates upto 30th April 2021 are relevant for final course that are held in November month of 2021. ICAI has announced significant standards, guidance notes and Legislative amendments and much more.

Aspirants may download the final amendments for November 2021 exams topic wise. Companies act and finance act, Notifications, Accounting standards, standards on auditing (SAs), Guidance notes (GNs) etc.

The amendments are also available for Nov 2021 is appropriate for new syllabus as well as old syllabus too.  You must once go through these amendments prior to your actual examination atleast 6 months.


This article is made for you to understand about these amendments, latest updated notes and news for Nov 2021 exams.

Either you can download these Materials from the official website or just continue reading this article for more information:

·         Study Materials (latest edition)

·         Additional Reading material

·         Supplementary Study Materials

·         CA Final Practice Manual

·         Compilation of Suggested Answers


New Syllabus Amendments for CA Final Nov 2021:



PAPER 1: Financial reporting (FR)


Financial reporting has 17 chapters in the syllabus. You can download the financial reporting study material of Nov 2021 which is still applicable for Nov 2021 and you can also go through Accounting RTP 2021 for CA final amendments for that “refer to the official announcement of ICAI dated 16.06.2021”

The applicable Amendments, Notifications, Circulars, Rules which have already been declared by the Companies Act during 2013 upto 30th April 2021 are also relevant for Nov 2021 final exam.


The following subjects have been excluded for CA Final 2021


·         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 Hyper inflationary 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

·         Analysis of financial statements based on Accounting Standards.


The above topics have been removed from the syllabus since May-July 2021.



Paper-2 SFM (Strategic Financial Management)

 

SFM (Strategic Financial Management) has 14 chapters paper. Download SFM Study Material November 2020 Edition and CA Final SFM RTP Nov 2021,”Refer ICAI Announcement dated 16.06.2021”.

There are some important Topics in SFM RTP Nov 2021 which covers almost entire syllabus. Security valuation, mutual fund, portfolio, derivatives, international financial management, foreign exchange, IRR, corporate valuation, mergers, acquisitions and corporate restructuring are the most important topics.

There is not a single recent update in the last 6 months for SFM’s paper.

 


Paper-3: AAPE (Advanced Auditing and Professional Ethics)


Download the study material of November 2020 edition of Audit and Ethics

If you want to download Audit and Ethics November 2020 edition’s Study Material for Nov 2021 examination, CA Final auditing RTP for Nov 2021 is also useful. [ICAI Announcement dated 16.06.2021]

 

In July 2021: ICAI Institute has updated four chapters of CA Final audit paper applicable for Nov 2021 exams in new syllabus; you can download the respective amended chapters here under:

 

New Syllabus: Academic Updates (Amendments) applicable for Final level exams Nov 2021. The Companies audit and auditors amendment rules 2021.

    Chapter-5: Company Audit

    Chapter-11: Audit of Non-Banking Financial Companies

    Chapter-13: Audit of Public Sector Undertakings

    Chapter-14: Liabilities of Auditor

 

Old Syllabus: Revision of Tax Audit Report vide Notification No. 28/2021 dated 01.04.2021.

 

    Chapter-6: The Company Audit

    Chapter-7: Liabilities of Auditors

    Chapter-8: Audit Report

    Chapter-9: Audit Committee and Corporate Governance

    Chapter-10: Audit of Consolidated Financial Statements

    Chapter-14: Audit of Non Banking Financial Companies

    Chapter-15: Audit under Fiscal Laws

    Chapter-18: Audit of Public Sector Undertakings

    Chapter-19: Internal Audit, Management and Operational Audit

    Chapter-20: Investigations and Due Diligence

    Chapter-21: Peer Review

    Chapter-22: Professional Ethics

 

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


List of applicable Engagements and Quality Control Standards on Auditing for Nov 2021 Exam


1.       Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements [SQC 1]

2.       Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing [SA 200]

3.       Agreeing the Terms of Audit Engagements [SA 210]

4.       Quality Control for Audit of Financial Statements [SA 220]

5.       Audit Documentation [SA 230]

6.       The Auditor’s responsibilities relating to Fraud in an Audit of Financial Statements [SA 240]

7.       Consideration of Laws and Regulations in an Audit of Financial Statements [SA 250]

8.       Communication with Those Charged with Governance (Revised) [SA 260]

9.       Communicating Deficiencies in Internal Control to Those Charged with Governance and Management [SA 265]

10.    Joint Audit of Financial Statements (Revised) [SA 299]

11.    Planning an Audit of Financial Statements [SA 300]

12.    Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment [SA 315]

13.    Materiality in Planning and Performing an Audit [SA 320]

14.    The Auditor’s Responses to Assessed Risks [SA 330]

15.    Audit Considerations Relating to an Entity Using a Service Organization [SA 402]

16.    Evaluation of Misstatements Identified during the Audits [SA 450]

17.    Audit Evidence [SA 500]

18.    Audit Evidence – Specific Considerations for Selected Items [SA 501]

19.    External Confirmations [SA 505]

20.    Initial Audit Engagements-Opening Balances [SA 510]

21.    Analytical Procedures [SA 520]

22.    Audit Sampling [SA 530]

23.    Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures [SA 540]

24.    Related Parties [SA 550]

25.    Subsequent Events [SA 560]

26.    Going Concern (Revised) [SA 570]

27.    Written Representations [SA 580]

28.    Using the Work of Another Auditor [SA 600]

29.    Using the Work of Internal Auditors (Revised) [SA 610]

30.    Using the Work of an Auditor’s Expert [SA 620]

31.    Forming an Opinion and Reporting on Financial Statements (Revised) [SA 700]

32.    Communicating Key Audit Matters in the Independent Auditor’s Report (New) [SA 701]

33.    Modifications to the Opinion in the Independent Auditor’s Report (Revised) [SA 705]

34.    Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report (Revised) [SA 706]

35.    Comparative Information – Corresponding Figures and Comparative Financial Statements [SA 710]

36.    The Auditor’s Responsibility in Relation to Other Information (Revised) [SA 720].

 

The following list is applicable guidance notes and Nov 2021 exam publications

 

1.       Guidance Note on Audit under Section 44AB of the Income-tax Act.

2.       Guidance Note on Audit of Banks.

3.       Guidance Note on Audit of Internal Financial Controls over Financial Reporting.

 


Other Important amendments

 

·         The applicable notified Sections of the Companies Act, 2013 and legislative amendments including applicable Notifications / Circulars / Rules / Guidelines issued by Regulating Authority up to 30th April, 2021 will be applicable for Nov, 2021 Examination.

·         SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

·         Companies (Auditor’s Report) Order, 2016 [CARO 2016] is applicable for Nov 2021 exams. CARO 2020 NOT Applicable. Refer ICAI Announcement for CARO applicability dated 24th July 2021.

·         Audit provision under GST Laws are applicable for Nov 2021 Examination.

·         Revised Statement on Peer Review and Quality Review are applicable for Nov 2021 Examination

·         Revised Chapter on Professional Ethics based on Code of Ethics 2020 is applicable for Nov 2021 Examination.

 


ICAI Announcement (24.07.2021): The Companies (Auditor’s Report) Order 2020 is now not applicable further for the Final examination of CA which is will be held in November month 2021. CA Final New syllabus as well as old course students should note that Companies (Auditor’s Report) Order, 2016 [CARO 2016] which is issued by Ministry of Corporate Affairs would now be applicable for November, 2021 Exam.


List of topic-wise exclusions from the syllabus

 

·         Chapter on Special Audit Assignment topic has been excluded.

·         SA-800: Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Framework.

·         SA-805: Special Considerations-Audits of Single Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement.

·         SA-810: Engagements to Report on Summary Financial Statements

·         SRE-2400: Engagements to Review Historical Financial Statements (Revised)

·         SRE-2410: Review of Interim Financial Information Performed by the Independent Auditor of the Entity.

·         SAE-3400: The Examination of Prospective Financial Information.

·         SAE-3402: Assurance Reports on Controls At a Service Organisation.

·         SAE-3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus (New)

·         SRS-4400: Engagements to Perform Agreed Upon Procedures Regarding Financial Information

·         SRS-4410: Compilations Engagements (Revised)

 

Following Guidance Notes and other publications are removed

 

·         Code of Ethics publication is excluded whereas Chapter 18 on Professional Ethics is in syllabus

·         Guidance Note on Independence of Auditors.

·         Guidance Note on Audit of Inventories.

·         Guidance Note on Audit of Debtors, Loans and Advances.

·         Guidance Note on Audit of Investments.

·         Guidance Note on Audit of Cash and Bank Balances.

·         Guidance Note on Audit of Liabilities.

·         Guidance Note on Audit of Revenue.

·         Guidance Note on Audit of Expenses.

·         Guidance Note on Computer Assisted Audit Techniques (CAATs).

·         Guidance Note on Audit of Payment of Dividend.

·         Guidance Note on Audit of Capital and Reserves.

·         Guidance Note on Reporting under section 143(3)(f) and (h) of the Companies Act, 2013.

·         Guidance Note on Reporting on Fraud under section 143(12) of the Companies Act, 2013.

 

Paper-4 CEL (Corporate and Economic Laws)

 

The provisions of the Companies Act, 2013 along with some relevant Rules, Notifications, Circulars, Clarification, Orders issued by the Ministry of Corporate Affairs and the laws covered under the Economic Laws, as amended by concerned authority, including significant notifications and circulars issued up to 30th April, 2021 are applicable for Nov 2021 examination.

 

As per ICAI announcement made in June 2021, the following topics are excluded from the syllabus of CA Final new course:

 

1.       SCRA, 1956 and SCRR, 1957

2.       SARFAESI Act, 2002.

 


 

Relevant Amendments for Company Law Paper November, 2021 examinations:

 

·         Amendments made through the enforcement of various sections of the Companies (Amendment) Act, 2020 through different Notifications.

·         Ministry of Corporate Affairs vide Notification 5.0. 1256(E), dated 18th March, 2021 amends Schedule V of the Companies Act 2013.

·         Amendment in Rule 6 of the Companies (Appointment and Qualification of Directors) Rules, 2014 vide Notification dated G.S.R. 774(E) dated 18th December, 2020.

 

SECURITIES LAWS: SEBI ACT 1992

 

Through Finance Act, 2021 w.e.f 1st April, 2021, in section 12, the below provision has been added after 1(B):

 

(1C) No person shall sponsor or cause to be sponsored or carry on or cause to be carried on the activity of an alternative investment fund or a business trust as defined in clause (13A) of section 2 of the Income-tax Act, 1961, unless a certificate of registration is granted by the Board in accordance with the regulations made under this Act.


ECONOMIC LAWS: FEMA 1999

 

Vide Notification No. FEMA 23(R)/(4)/2021-RB, dated January 08, 2021, the Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2021 has been enacted,

 

In exercise of the powers conferred by clause (a) of sub-section (1 ), sub-section (3) of section 7 and clause (b) of sub-section (2) of section 47 of the Foreign Exchange Management Act, 1999 (42 of 1999), the Reserve Bank of India makes the following amendments in the Foreign Exchange Management (Export of Goods & Services) Regulations, 2015 through the enforcement of the Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2021

 

In the Principal Regulations, in regulation 4, for sub-regulation (ea), the following shall be substituted, namely:-

 

“(ea) re-export of leased aircraft/helicopter and/or engines/auxiliary power units (APUs), either completely or in partially knocked down condition repossessed by overseas lessor and duly deregistered by the Directorate General of Civil Aviation (DGCA) on the request of Irrevocable Deregistration and Export Request Authorisation (IDERA) holder under ‘Cape Town Convention’ or any other termination or cancellation of the lease agreement between the lessor and lessee subject to permission by DGCA/Ministry of Civil Aviation for such export/s.”

 

You may download ICAI official announcement for amendments made in Paper-4 applicable for CA Final Nov 2021 exams. January 2021 edition of MCQs and Case Scenarios Booklet (Corrigendum) shall be relevant for the coming November examinations.



Paper-5 SCMPE (Strategic Cost Management and Performance Evaluation)

 

Download SCM & PE Study Material November 2020 Edition is applicable for Nov 2021. You should go through costing RTP Nov 2021 for CA Final amendments. [Refer ICAI Announcement dated 16.06.2021]

 

According to the CA Institute’s announcement made in July 2021, the Chapter-5 on topic “Cost Management for Specific Sector” has been deleted and therefore not applicable from Nov 2021 Final level exams. Note that the Case Study Digest February 2021 Edition and additional resource Knowledge Update/ Capsule are relevant for Nov examinations.



Paper-6 EP (Elective Papers)


Paper-6A RM (Risk Management)

 

The pattern of examination for this paper is open-book and case study based. The entire content included in the August 2019 edition of the Study Material shall be relevant for the Nov 2021 examination.


Paper-6B FSCM (Financial Services and Capital Markets)

 

The pattern of exam for this paper-6A is also open-book and case study based. Following edition of study material of Financial Services and Capital Markets (FSCM) paper shall be relevant for Nov term of exams:

 

·         For PART-A: November 2020 Edition

·         For PART-B (SEBI Regulations): July 2021 Edition.

 

Paper-6C IT (International Taxation)

 

November 2020 Edition of Study Material, February 2021 Edition of Case Study Digest is applicable for CA Final Paper-6B. You may download the statutory update for November, 2021 examination.

 

Chapter-1: Transfer Pricing

 

Amendments in Rule 10DB with respect to the prescribed income-tax authority and threshold limit for applicability of CbC reporting and consequential amendment in Rule 10DA read with section 92D [Notification No. 31/2021, dated 5.4.2021]

 

Section 286 contains the provisions for furnishing of report in respect of international group to the prescribed authority. Rule 10DB, for this purpose, prescribes the income-tax authority.

 

As per section 286(7), the Country by Country (CbC) reporting provision shall apply in respect of an international group for an accounting year, if the total consolidated group revenue as reflected in the consolidated financial statement (CFS) for the accounting year preceding such accounting year is above the prescribed threshold i.e., Rs.5,500 crores. This threshold has been increased from Rs.5,500 crores to Rs.6,400 crores vide this notification effective from 1.4.2021.

 

Also, Rule 10DB(1) now provides that the income-tax authority for the purposes of section 286 would be the Joint Director as may be designated by the Principal Director General of Income tax (Systems) or the Director General of Income-tax (Systems), as the case may be.

 

Amendment in Rule 10DA:

 

Section 92D(1)(ii) provides that every person, being constituent entity of an international group, has to keep and maintain the prescribed information and document in respect of the international group. Section 92D(4) provides that such information and document has to be furnished to the authority prescribed u/s 286(1) on or before the prescribed date in the prescribed manner.

 

The prescribed income-tax authority under section 92D read with Rule 10DA would be Joint Director as may be designated by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be.

 

Accordingly, as per Rule 10DA(2), the information and document shall be furnished in Form No. 3CEAA to the Joint Director as may be designated by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, and it shall be furnished on or before the due date for furnishing the return of income specified under section 139(1).

 

As per Rule 10DA(4), where there are more than one constituent entities resident in India of an international group, then, the Form No 3CEAA may be furnished by any one constituent entity, if such constituent entity has been so designated by the international group for this purpose and such information has been conveyed in Form 3CEAB to Joint Commissioner referred to in Rule 10DB(1) in this behalf, thirty days before the due date of furnishing the Form No. 3CEAA. This sub-rule (4) has also amended vide this notification to provide that where there are more than one constituent entities of an international group required to file the information and document under Rule 10DA(2), then, the Form No. 3CEAA may be furnished by any one constituent entity, if such constituent entity has been so designated by the international group for this purpose and such information has been conveyed in Form 3CEAB to Joint Director as may be designated by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, in this behalf thirty days before the due date of furnishing the Form No. 3CEAA.



Paper-6D EL (Economic Laws)

 

·         Study material, November 2020

·         Significant Case Laws, December 2020

·         Case Study Digest, February 2021

·         Significant Amendments for November 2021 examinations

 

Paper-6E GFRS (Global Financial Reporting Standards)

 

Download Case Study Digest February 2021 edition is relevant for your exams to be held in Nov 2021.

 

1.       Relevant Study Material and Scope of Coverage of the content

 

November, 2020 edition of the Study Material is relevant for Nov 2021 examination.

 

The study material contains the amendments in IFRS equivalent to the corresponding amendments taken place in Ind AS till 31st October, 2020. In case any amendment had taken place in IFRS but the same is yet to be notified in Ind AS, then it would not be applicable for this paper for Nov, 2021 examination.

 

As regards to the topic on ‘Significant differences between IFRS and US GAAPs’, the content as covered in the chapter given in the study material would be relevant for Nov, 2021 examination. The same file has also been uploaded on the website at the link https://resource.cdn.icai.org/48696bos32691a.PDF.

2.       Non-applicability of certain International Financial Reporting Standards (IFRS) and IFRS Interpretations (IFRICs)

 

    Since the Core paper on Financial Reporting does not cover Ind AS equivalent to IAS 26, IAS 29 (including IFRIC 7), IFRS 4, IFRS 6, IFRS 14 and IFRS 17, the same IFRS shall also not form part of the GFRS Paper. Similarly, in applicable Ind AS there are no corresponding Appendix on IFRIC 2, IFRIC 9 and SIC 7, hence the same shall also not form part of the GFRS Paper.

 

Paper-6F MCS (Multidisciplinary Case Study)

 

The Multi-disciplinary case study would involve application of two or more of the seven core subjects at the Final level. List of seven core subjects at final level is given as under:

 

Paper-1: Financial Reporting

Paper-2: Strategic Financial Management

Paper-3: Advanced Auditing and Professional Ethics

Paper-4: Corporate and Economic Laws

Paper-5: Strategic Cost Management and Performance Evaluation

Paper-7: Direct Tax Laws & International Taxation

Paper-8: Indirect Tax Laws

 

The applicability/ non-applicability of Standards/ Guidance Notes/ Legislative Amendments etc. for Paper 6F: Multidisciplinary Case Study for Nov, 2021 Examination would be same as applicable for each of the above individual papers.


Paper-7 DTL and IT (Direct Tax Laws and International Taxation)

 

November 2020 edition of the Study Material is relevant for November 2021 examinations. The entire content included in the November 2020 edition of the Study Material (except the exclusions mentioned herein) shall be relevant for Nov term of examinations.

 

Booklet on MCQs [Corrigendum] and Case Scenarios [Jan 2021 edition] and Statutory Update and Judicial Update for November, 2021 examination.

 

Applicability of Finance Act, Assessment Year for Nov 2021 Examination

 

The provisions of direct tax laws, as amended by the Finance Act, 2020 including significant notifications, circulars and press releases issued up to 30th April, 2021, are applicable for Nov, 2021 examination. The relevant assessment year is AY 2021-22.

 

Students may refer to the November, 2020 edition of the Study Material, which contains the provisions of direct tax laws relevant for Nov, 2021 examination.

 

Scope of coverage of certain topics in Part II: International Taxation

 

As regards certain topics on International Taxation, namely, Overview of Model Tax Conventions, Application & Interpretation of Tax Treaties and Fundamentals of Base Erosion and Profit Shifting, the specific content as covered in the November, 2020 edition of the Study Material would be relevant for Nov, 2021 Examination.


Paper-8 ITL (Indirect Tax Laws)

 

January, 2021 Edition of Booklet on MCQs and Case Scenarios along with Statutory Update for November, 2021 Examination read with the Revisions in ICAI BoS Publications.

 

Though the Statutory Update for November 2021 examination shall provide the precise scope and coverage of the amendments, for the sake of clarity, it may be noted that the amendments made in the various provisions of the GST law for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) shall not be applicable for November 2021 examinations.

 

The entire content included in the November 2020 edition of the Study Material (except the exclusions mentioned herein) and the Statutory Update for November 2021 examination shall be relevant for the Nov session of final examination.

 

The following are applicable for Nov 2021 examination:

 

·         The provisions of CGST Act, 2017 and IGST Act, 2017 as amended by the Finance Act, 2020 and the Finance (No. 2) Act, 2019, which have become effective up to 30th April, 2021, including significant notifications and circulars issued and other legislative amendments made, up to 30-April-2021.

·         The provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975, as amended by the Finance Act, 2020, including significant notifications and circulars issued and other legislative amendments made, up to 30th April, 2021.

 

The Study Guidelines given below specify the exclusions from the syllabus for Nov 2021 examination. Download the Provisions which are excluded from the corresponding topic of the syllabus.

 

Part-I: Goods and Services Tax (GST)

 

Levy and collection of CGST and IGST:

 

o    Rate of tax prescribed for supply of goods*

o    Rate of tax prescribed for supply of services*

o    Exemptions for supply of goods

o    Categories of supply of goods, tax on which is payable on reverse charge basis

 

*Rates specified for computing the tax payable under composition levy are included in the syllabus.

 

Time and Value of supply:

 

Value of supply in cases where Kerala Flood Cess is applicable.

 

Input tax credit:

 

    (i) Manner of determination of input tax credit in respect of inputs, input services and capital goods and reversal thereof in respect of real estate projects

    (ii) Manner of reversal of credit of additional duty of customs in respect of Gold dore bar

 

Procedures under GST

 

    (i) Furnishing of GSTR-2, GSTR-1A and GSTR-3

    (ii) Matching, reversal & reclaim of input tax credit

    (iii) Matching, reversal & reclaim of reduction in output tax liability.

 

Other provisions: Transitional Provisions

 

Part-II: Customs & FTP

 

Completely deleted:-

 

    (v) Officers of Customs; Appointment of customs ports, airports etc.

    (vii) Provisions relating to coastal goods and vessels carrying coastal goods

    (viii) Warehousing

    (x) Demand and Recovery

    (xi) Provisions relating to prohibited goods, notified goods, specified goods, illegal importation/exportation of goods

    (xii) Searches, seizure and arrest; Offences; Penalties; Confiscation and Prosecution

    (xiii) Appeals and Revision; Advance Rulings; Settlement Commission

    (xiv) Other provisions

 

Applicability of the Finance (No. 2) Act, 2019: All the amendments made by the Finance (No. 2) Act, 2019 are applicable for November 2021 examinations except the amendments which have not become effective till 30.04.2021 namely, amendments made in sections 2(4), 95, 102, 103, 104, 105 and 106 of the CGST Act, 2017 and the insertion of new sections 101A, 101B & 101C in the CGST Act, 2017.

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