CPE Calendar 2018-2019 obligatory topics

PART A : STANDARD PROGRAMME STRUCTURE ON FOCUS TOPICS

BEGINNERS COURSE ON GST TO ENABLE MEMBERS TO CONNECT TO THE NEW LAW-INDIRECT TAXES COMMITTEE

1. Overview and Levy

2. Scope of Supply

3. Registration

4. Transitional Provisions

5. Returns and Refunds

6. Job work

7. Export Related GST compliances

8. Recent amendments

ONE DAY SEMINAR TO ENABLE MEMBERS GAIN DEEP INSIGHTS OF INDUSTRIES THEY AUDIT, WORK IN OR WOULD SIMPLY LIKE TO LEARN-COMMITTEE FOR PROFESSIONAL ACCOUNTANTS IN BUSINESS AND INDUSTRY (CPABI)

9. Sector Overview and Outlook

10. Critical Issues Direct Taxation

11. Issues in Indirect Taxation

12. Accounting and Audit

13. Internal Audit

ONE DAY WORK SHOP ON IND-AS – A COMPREHENSIVE OVERVIEW

14. Overview of Ind-AS

15. Asset Related Standards

16. Fair Market Value

17. Financial Instruments Standards

18. Revenue Standards

19. Other Aspects

20. Practical Illustrations

21. Quiz and Interactive Session

ONE DAY WORK SHOP ON INDUSTRY SPECIFIC ISSUES

22. Automobiles

23. Banking and Financial Services

24. Consumer Goods

25. Construction

26. Education

27. Health Care

28. Hospitality

29. Insurance

30. IT and ITES

31. Logistics

32. Mining

33. Manufacturing

34. Pharmaceuticals

35. Real Estate

36. Shipping

37. Gems and Jewellery

38. Textiles

ONE DAY WORK SHOP ON INSOLVENCY AND BANKRUPTCY CODE

39. Overview of IBC

40. Professional Opportunities

41. Corporate Insolvency Resolution

42. Voluntary Liquidation

43. Code Mechanism

ONE DAY WORK SHOP ON IT AUDITS FOR BUSINESS ENTERPRISES-IASB

44. Why IT Audits

45. IT alignment with Business Goals

46. What is COBIT framework

47. Understanding Information assets

48. General IT Controls

49. Application Controls

50. Networking Controls

51. Reporting

ONE DAY WORK SHOP ON SOFT SKILLS FOR CHARTERED ACCOUNTANTS

52. Communication Skills

53. Professional Etiquette

54. Professional Power Dressing

55. Presentation Skills

56. Networking Skills

ONE DAY WORK SHOP ON USING MS EXCEL IN AUDITS

57. Understanding data structures

58. All basic commands – a quick look

59. Importing data and Parsing of data

60. Using pivots and v-lookups

61. Look and feel aspects

62. Applying to large test data of a Bank

63. Recap of commands

ONE-DAY WORK SHOP ON AUDITING STANDARDS

64. Overview of Auditing Standards

65. Case Studies on Auditing Standards

66. Guidance Note on Reports or Certificates for Special purposes

ONE-DAY WORK SHOP ON COMPANIES ACT 2013–ACCOUNTS AND AUDIT

67. Companies Act 2013 – Present Status

68. Discussion on key amendments since 2013

69. Act and Rules relating to Accounts

70. Act and rules relating to Audit

71. Other key aspects impacting audit

72. Audit reporting for non compliance

73. Registered Valuers

ONE-DAY WORK SHOP ON RISK BASED INTERNAL AUDIT-IASB

74. Internal Audits

75. Introduction, Key Concepts and Applicability to SME entities

76. Introduction and Key Concepts RBIA

77. Audit Process in RBIA

78. Risk Imagination

79. Audit Planning Reporting

80. Control frameworks and COSO

81. Overview – Technology in IA

82. Procurement Case Study

ONE-DAY WORK SHOP ON TAX AUDITS UNDER SECTION 44AB OF THE INCOME TAX ACT 1961- DIRECT TAXES COMMITTEE

83. Introduction of the case study

84. Key Risks in Tax Audits

85. Clause by Clause understanding

86. ICDS and Tax Audit

87. Engagement Letters, Audit Documentation and Representation letters

ONE-DAY WORK SHOP ON TRANSFER PRICING UNDER THE INCOME TAX ACT 1961-INTERNATIONAL TAXATION COMMITTEE

88. Transfer Pricing Introduction and Historical Background

89. Transfer Pricing Provisions – Income-tax Act 1961 including Safe harbour and Advance Pricing Agreements

90. Preparation of Form No.3 CEB-Issues and Challenges

91. An insight on BEPS concept

92. Master File, CbcR and Local File (Indian Documentation)

93. Discussion with examples and case studies relating to Documentation

94. Wrap up and Quiz

THREE-DAY WORK SHOP ON BASIC COURSE ON GST

95. Overview

96. Concept of Supply

97. Time of Supply

98. Place of Supply

99. Value of Supply

100. Returns

101. Input Tax Credits

102. Exports

103. E way bills

104. Amendments to the law

TWO-DAY WORK SHOP ON CONCURRENT AUDIT OF BANK BRANCHES

105. RBI circular on Concurrent Audit, circular on Frauds, Other important RBI directives

106. Understand branch operations

107. Key Risks in Concurrent Audits

108. Overview of Transactions and Vouchers

109. Audit of Deposits

110. Audit of Advances

111. Important case studies

112. Using Finacle capabilities

113. Using CBS capabilities

114. Audit Documentation

115. Case Studies

TWO-DAY WORKSHOP ON CONCURRENT AUDIT OF BANK BRANCHES-IASB

116. Why Concurrent Audit

117. Branch Operations Overview

118. RBI circulars on Concurrent Audit

119. RBI circulars on Frauds

120. Audit of Treasure Operations

121. Other Audit components

122. Using CBSs capabilities

WORKSHOP ON FEMA COMPLIANCES

123. Overview of FEMA and Important Concepts

124. Most Important Master Directions impacting work of Chartered Accountants

125. Foreign Investment in India

126. Import of Goods and Services

127. Export of Goods and Services

128. Direct Investment by Residents in Joint Venture (JV) / Wholly Owned Subsidiary (WOS) Abroad

129. External Commercial Borrowings, Trade Credit, Borrowing and Lending in Foreign Currency by Authorised Dealers and Persons other than Authorised Dealers

130. Establishment of Branch Office (BO)/ Liaison Office (LO)/ Project Office (PO) or any other place of business in India by foreign entities

131. Compounding of Contraventions under FEMA, 1999

132. Reporting under Foreign Exchange Management Act, 1999

133. Other Remittance Facilities

134. Liberalised Remittance Scheme (LRS)

PART B : FOCUS TOPICS FOR 2018-19

ACCOUNTING AND AUDITING

135. Accounting and Auditing Standards for NGO Sector

136. Practical problems related to preparation of annual accounts of Autonomous Bodies

137. Restatement of Financial Statements under US GAAP and IAS

138. Standards on Auditing

139. Guidance Note on Certificate/Reports

140. Common mistakes in financial statements

141. QRB observations

142. Non Ind-AS Standards, upgrade to near Ind-AS

143. Ind-AS for banking sector

144. Valuation Standards

145. Integrated reporting

146. Role of Chartered Accountants in Financial Reporting

147. Compliance Aspects/Disclosure Requirements under Ind-AS

148. Compliance with various provisions of Companies Act, 2013 and auditor’s report therein

149. Companies (Auditors report) Order (CARO) 2016

150. Accounting, Auditing issues and disclosures pertaining to various Sectors/Industries (Banking Sector, Real Estate Sector, Insurance Industry, etc.)

151. Audit of NBFCs – Role & Responsibilities of Auditors

152. Goods and Service tax and impact on finacial reporting

153. Opportunities and Responsibilities of Auditors in Cooperatives

154. GST, Accounts, Audit and Reporting for NPOs

155. Implementation of accrual accounting system in Local Bodies and Role of ICAI

156. Significance of double entry accrual accounting system in Urban Local Bodies (ULBs) and its benefits in the context of Financing Urban Infrastructure

157. Audit in Urban Local Bodies

158. Accrual Accounting Implementation in the Government/Local Bodies

159. Indian Accounting Standards (Ind AS) notified by Ministry of Corporate Affairs – An overview

160. Accounting Standards (AS) notified in 2006 by Ministry of Corporate Affairs

161. Accounting Standards issued by ICAI for non-corporate enities

162. Understanding Ind AS

163. Presentation of Financial Statements, Accounting policies, disclosures, Events after reporting period, and other implementation issues.

164. First time adoption of Ind AS

165. Accounting for Financial Instruments and fair value measurements

166. Accounting for recognition of assets, liabilities, revenue and expenses

167. Accounting related to consolidation of financial statements and business combinations

168. Proposed new Ind ASs – Ind AS 115 (coresponding to IFRS 15), Revenue from Contracts with Customers, Ind AS 116 (coresponding to IFRS 16), Leases, Ind AS 117, Insurance Contracts (coresponding to IFRS 17)

169. Ind AS Compliant Schedule III under the Companies Act, 2013, for companies drawing financial statements under Companies (Indian Accounting Standards) Rules, 2015

170. Accounting and Auditing Issues relating to Charitable Trusts and Co-operative Societies

171. Roadmap for implementation of Ind AS notified by MCA

172. Auditing under Ind AS environment

173. Pronouncements and other documents of ICAI on Accounting

174. Revised Reporting Standards – Revised SAs 700, 705, 706

175. New Reporting Standard – SA 701

176. Revised Reporting Standard – Revised SA 720

177. Revised Reporting Standards along with Revised SAs 260, 570

178. Bank Audit (Central statutory audit)

179. Bank branch audit

180. Reporting on CARO 2016 under Companies Act 2013

181. Reporting on Frauds under Section 143(12) of Companies Act 2013

182. Reporting on Internal financial controls under Section 143(3)(i) of Companies Act 2013

183. Audit Reports / Certificates for Special Purposes

184. Audit under GST laws

185. Disclosure requirements and issues noticed in audited Financial statements by FRRB, C&AG, RBI, SEBI and other regulatory authorities

186. Audit of companies

187. Significance of double entry accrual accounting system in Urban Local Bodies (ULBs) and its benefits in the context of Financing Urban Infrastructure

188. Accounting Framework for Local Bodies:
1. National Municipal Accounting Manual
2. Accounting Standards for Local Bodies issued by ICAI

189. Transitional process to accrual accounting system – case study/ success stories

190. Audit of Insurance companies

191. Audit of Trusts / NGOs

192. Audit of Local bodies

193. Special considerations in Audit of Small entities

194. Audit of PSUs

195. Tax Audit under Income Tax Act 1961

196. SA 315, SA 330, SA 240

CODE OF CONDUCT & PROFESSIONAL ETHICS

197. Code of Ethics & Disciplinary Mechanism

198. Ethics: principles and standards

199. Engagement in teaching activities by members in practice

200. Fundamental principles for members- application in India

201. Advertisement and Solicitation –Dos and Don’ts

202. Taxation Services – Ethical issues involved

203. Confidentiality vis-à-vis Whistleblowing

204. Permissible areas for members in practice and other members

205. Professional Fees and Independence

206. Code of  Ethics  in Disciplinary Administration

207. Ethical behavior and professional enhancement

208. Ethical Issues in responding to tenders by Chartered Accountants

209. Financial Reporting in India & Professional Ethics- Appraisal & Future Projections

210. NOCLAR – the new IESBA Standard

211. Conceptual Framework Approach for members

212. Money laundering and ICAI KYC Guidelines

213. Tackling corporate  impropriety  via professional ethics

214. Rotation of Auditors – Firm and partner rotation

CORPORATE LAWS

215. Limited Liability Partnership Act 2008

216. EXIM Policy and Procedures

217. Provisions of CSR and Calculation of Average profits and Schedule VII- (Activities to be covered under CSR)

218. Restructuring & Liquidation

219. Winding Up of Companies

220. Shareholder’s Agreement

221. How to draft Articles of Association

222. Takeover of Companies/Shares

223. Nidhi Companies

224. Disqualification of Directors

225. Loan to directors and Inter corporate Loans

226. Impact of Companies Act, 2013 on Private Companies

227. Reporting on Internal Financial Control

228. Powers and duties of Auditors

229. Reporting by Auditors

230. Appointment of Auditors

231. Fraud Reporting

232. Role and responsibility of Board of Directors

233. Provisions of Accounts and Audit and Rules thereunder

234. Opportunities for Chartered Accountants under the New Companies Act, 2013

235. Update on NFRA and implications on Profession

236. RERA

237. Insolvency

238. Constitutional Provisions relating to Co-operatives

239. Overview of Multi State Co-operative Societies Act, 2002 and Rules

240. Annual Legal Compliances with respect to Cooperative Societies

241. Stamp duty and RERA provisions with respect to Cooperatives

242. Registration and Formation of NPOs

243. FCRA &  Related Aspects

244. RERA Law, Rules and Issues and Opportunities and Funding in RERA regime in Real Estate Projects including Private Equity Funding.

245. Foreign Direct Investments and Foreign Exchange Management Act, Professional opportunities for the members and way forward

246. Arbitration, Mediation, Conciliation; Professional Opportunities in ADR Mechanism; Overview and Latest Developments in the field of ADR Mechanism & Professional Opportunities for CAs; International Commercial Arbitration

247. Anti Money Laundering Laws, procedural aspects and compliances and professional Opportunities for the members.

248. Recent developments in the Anti Money Laundering Laws in India & expectations from CA Profession

249. Intellectual Property Rights Laws and professional Opportunities related thereto for the members.

250. Role of professionals in the compliance of the Industrial &  Labour Laws

251. Augmenting Indian Economy and Role of Professionals

252. Identifying Common Foreign Exchange Management Act (FEMA) Contraventions 

253. FEMA-New Vision & Approach; Inbound funds under FEMA, FDI w.r.t. Real Estate transactions

254. All about various certifications and reports by a Chartered Accountant under in the RERDA

255. Mergers & Acquisitions and Competition Law

256. Potential of Block chain technology or distributed ledger technology

257. Economics of digitization

258. The legal concern of an unregulated global economy

259. Economic and Commercial advisory and support services by Chartered Accountants to business and other organisations.

260. Emerging Global Professional Opportunities for CA’s in Economic & Commercial Laws

261. Money Laundering Risk and Management including Prevention

262. The Companies Act, 2013

263. Discussion on Ease of Doing Business

264. Starting a Business and Resolving Insolvency-Initiatives of MCA

265. Overview and New Concepts of the Companies Act 2013

266. The Companies (Amendment) Act 2017

267. Schedule II- Depreciation

268. Internal Audit under the Companies Act 2013

269. Penalty provisions under the Companies Act 2013

270. Related Party Transactions

271. Managerial Remuneration and Responsibilities of KMPs

272. Acceptance and Issue of Deposits under the Companies Act 2013

273. Role and Responsibilities of Independent Directors and Schedule IV- Code for Independent Directors

274. Auditors’ Report under the Companies Act – Issues on CARO, Documentation, Reporting and Disclosure Requirements

275. Provisions of Section 8 company- (Companies formed with Charitable objects)

276. Valuation of Shares and Business

277. Independent Directors Liable for Crimes by Companies

278. Insolvency and Bankruptcy Code, 2016

279. Insolvency and Bankruptcy Code, 2016and its Rules and Regulations

280. Preparation for IBBI Limited Insolvency Examination

281. Opportunities for Chartered Accountants under the IBC Code,2016

DIGITAL ACCOUNTING & ASSURANCE

282. Frauds: Practical Issues, Essence, Control, etc.

283. Digital Accounting & Auditing, Security, Frauds Control

284. Programme on technology developments & controls, security controls, mobile technology issues, etc. for senior members exclusively

285. Impact of digitalisation on accounting & audit profession

286. Introduction to emerging technology like fintech, Internet of Things (IOT) and Block Chain Technology etc.

DIRECT TAXES

287. Direct Tax Code

288. Assessment of Trust & NPOs

289. Application Accumulation, Assessment & Taxation of NPOs

290. Penalties under Direct Tax Laws

291. Representing a Case Before Appellate Authorities under Income Tax âct with Mock Tribunals

292. Accounting vis-Ã -vis Taxation

293. Audit under Income Tax Act including Tax Audit Preparation, Presentation and Documentation

294. Deemed dividend under Section 2(22)(e)

295. ITR and e-filing of Income-tax Returns : Practical issues (TDS can also be included)

296. Controversy on Taxation of Bandwidth Charges -Solution Goes Begging

297. Allied Laws & relevant audit aspects

298. Benami Transactions

299. Finance Act, 2018

300. How to read and interpret:
1. Income Tax Act
2. Income Tax Rules
3. Circulars
4. Notifications
5. Case Laws
6. Finance Act

301. Non-Corporate Taxation Issues

302. Corporate Taxation Issues

303. Operation of CPC, OLTAS & NSDL Website

304. Pleading and Appearance before authorities – Practical Aspects

305. Reporting requirement under Income Tax Act

306. Certificates under Income Tax Act

307. E-Proceedings/E-Assessments/E-Systems

FINANCE & CAPITAL MARKETS

308. REITs & InvITs- An opportunity for CAs in documenting the Scheme and fund management.

FINANCIAL MANAGEMENT

309. New Investment Strategies

310. Reserve Bank of India Guidelines on External Commercial Borrowings and Investment Abroad

311. Developments in Indian Capital Markets: Primary Markets and Secondary Markets, including Technical Analysis of Share Market

312. Financial Restructuring / Re-engineering and Financial Reporting/ Corporate Restructuring

313. Alternative & Innovative ways to raise funds like Private Equity, Alternative Investment Funds

314. Corporate Debt Market and Interest Rates and Bonds Valuation & Valuation Techniques

315. Applied Financial Analysis & Forecasting using mathematical & statistical tools

316. Decision Analysis and Simulation

317. Project Funding – Financial Modelling & Information Memorandum

318. Mutual Funds & Other Collective Investment Funds

319. MSME, Start-up funding sources schemes & the process

320. Risk Analysis & Management including assessing Risk in Public sector

321. Restructuring/ Recovery Management of NPAs including Insolvency and Bankcruptcy Code( Guidelines & Rules)

322. Tools & Techniques of Working Capital Management

323. Derivatives: Financial & commodity derivatives

324. Forex Arithmetic & International Finance

325. Funding Options in Realty Sector like RIETs , Investment Trusts & others.

INDIRECT TAXES

326. Effects of GST on Housing Societies and Banking Sector

327. Classification of goods and services including reporting requirements

328. Exemption under GST on Goods / Services

329. Sector Specific topic on Industry like Construction, Transportation, Hospitals, education etc.

330. Valuation with specific focus on:
– Consideration versus sole consideration – Absence of consideration versus presence of non-monetary consideration
– Ingredients of section 15 and specific inclusions and exclusions
– Discount versus bad-debts
– Discount versus consideration by third party
– Purpose of contribution to consideration by third party versus sponsorship
– Relationship between COGS and transaction value
– Difference between assessable value in Excise and transaction value in GST
– Valuation for Customs versus valuation for IGST – similarities and difference (proviso to section 5 of IGST)
– Valuation of apparently free supplies – warranty, samples defaced and non-defaced (unsaleable and not-for-sale), replenishment to dealer of warranty parts, coupons, cash-back, cost-free EMI, cross-subsidization of sales, loss-leaders in product portfolio, stand-by during repairs, temporary replacement, trial use before purchase, test-drive cars to dealers, etc.
– Stock transfer v

331. Impact of GST on Traders

332. Impact of GST on Service Providers

333. Impact of GST on Manufacturers

334. Exporters related provision specially Refund Mechanism

335. Recent Amendments in GST

336. Constitutional Amendments – An Analysis & Relevant Articles to GST

337. Important Legal Maxims (With Examples)

338. Anti-profiteering Concept

339. Technology in GST

340. Software training of Tally/Busy, etc in respect to GST

341. Return Filing and related issues under GST

342. E-way Bill under GST

343. Importance of representation

344. Relevant statutory provisions under Indirect Taxes prone to Litigation

345. Principles of Administrative law

346. Advisory role during litigation including search, seizure,
audit, investigation etc.

347. Handling litigation before an Adjudicating authority /Appellate authority with practical tips and illustrations

348. Dress code, logistics and litigation strategies

349. Drafting and pleadings and its importance

350. Drafting audit reply and other correspondence during
audit and investigation

351. Drafting of reply to SCN (analysis of SCN, evidence and
grounds)

352. Drafting of appeal to Tribunal including form, statement
of facts, grounds, prayer and verification

353. Ethical practices and integrity

354. Pre-litigation:
– Understanding jurisdiction of designated proper officers
– Search for scope and limits to power and authority of proper officer
– Purpose of contemporaneous documents
– Written communication of contemporaneous actions and benefit in defending procedural violation
– Intimation in physical form even of online reporting requirements
– Evidentiary value of registered post
– Effect of IT Act in intimations to proper officer
– Use of public emails like gmail, yahoo mail, etc. by proper officer
– Payment of tax under protest – methods, relief available and legality of protest in GST

355. Inspection by tax authorities:
– Inspection of goods in movement
– Inspection of premises of taxable or other person(s)
– Inspection of returns filed and additional documents to be collected
– Inspection versus search

356. Special transactions Part 1:
– Advance ruling – strategy, limitations and implications
– Appellate Authority for Advance Ruling – remedies and strategy
– Tax recovery – approach, powers, limits and rights of taxable persons
– Garnishee proceedings – remedies of noticee and liabilities of notice
– Tax payment in instalments
– Liability in special cases, transfer of business, retirement of partners, agents and principals, guardians and trustees
– Penalties – nature, limits and remedies to oppose imposition

357. Audit by department: – Power of departmental audit – returns, published financials or entire books of taxable person
– Authorization to audit – open for inspection or fait accompli
– Audit procedure – permit to call for new reports to be generated and submitted
– Duration of audit
– Off-site or on-site
– Audit findings – confidential or not
– Opportunity to respond to audit findings
– Reply to audit findings – detailed or brief – strategy or statutory requirement
– Period of Limitation to issue SCN – start counting relevant date ‘from’
– CAG audit – scope and limits of CAG’s powers, jurisdiction questions that can be raised, , applicability of ——- decision in GST and nature of replies to be filed in response to CAG audit in GST

358. Show cause notice:
– Anatomy of SCN – what to look for, how to identify and spot the deficiencies – SCN – boundaries of litigation – identify charges levelled and aspects missed
– Reply to SCN – objections and admissions
– Misapplication of facts or law – identify, bring out and substantiate
– Evidence – contemporaneous records, affidavit and new evidence
– Multiple proceedings – prosecution
– Protective notice (after refund)
– SCN issued but retained in call-book

359. Adjudication: – Appearance – Representation – Arguments

360. First Appeal
– Filing Appeal
– Pre-deposit and effect of non-payment on legality of appeal
– Limitation – effect and remedy
– Grounds of appeal – drafting and prayer
– Paper book – contents and presentation
– Synopsys – structure, purpose and effectiveness
– Relief that FAA authorized to grant
– Relief that FAA not authorized to grant

361. Second Appeal:
– National Benches, Regional Benches and Area Benches – identification of jurisdiction and judicial
hierarchy of decisions
– Preliminary objections
– Service of Adjn.Order
– New grounds – legality and strategy
– Review Adjn.Order in violation of SCN
– Short matters, mention and procedures of SAA regarding ROM, COD and other miscellaneous
applications
– Relief that Tribunal authorized to grant
– Relief that Tribunal not authorized to grant
– Doctrine of merger / partial-merger

362. Departmental appeal:
– Pre-requisites for departmental appeal
– Period of limitation
– Notice to respondent
– Cross-appeals
– Cross-objections treated as cross-appeal
– Batch of appeals
– Protest

363. High Court: -Grounds to approach HC:
o Question of law and question of fact
o Legality involved in facts – identification
o Question of law and substantial question of law
– Appellate jurisdiction versus writ jurisdiction (basic differentiation)
– Formulation of question to be answered
– Power to hear question not formulated
– Non-appealable decisions and orders

364. Relevant statutory provisions under Indirect Taxes prone to Litigation

365. Mock Hearing /Mock Tribunal

366. Audit by department:
– Power of departmental audit – returns, published financials or entire books of taxable person
– Authorization to audit – open for inspection or fait accompli
– Audit procedure – permit to call for new reports to be generated and submitted
– Duration of audit
– Off-site or on-site
– Audit findings – confidential or not
– Opportunity to respond to audit findings
– Reply to audit findings – detailed or brief – strategy or statutory requirement
– Period of Limitation to issue SCN – start counting relevant date ‘from’
– CAG audit – scope and limits of CAG’s powers, jurisdiction questions that can be raised, , applicability of decision in GST and nature of replies to be filed in response to CAG audit in GST

367. Show cause notice:
– Anatomy of SCN – what to look for, how to identify and spot the deficiencies
– SCN – boundaries of litigation – identify charges levelled and aspects missed
– Reply to SCN – objections and admissions
– Misapplication of facts or law – identify, bring out and substantiate
– Evidence – contemporaneous records, affidavit and new evidence
– Multiple proceedings – prosecution
– Protective notice (after refund)
– SCN issued but retained in call-book

368. Adjudication:
– Appearance
– Representation
– Arguments
– Additional submissions
– Adjournment – discipline, right and reasonable opportunity
– Written submissions to record verbal submissions during PH
– Jurisdiction of Appellate Authority – CGST, SGST and IGST

369. Special transactions Part 2:
– Search – approach, powers, limits, challenges and rights of taxable persons
– Seizure – approach, powers, limits and rights of taxable persons
– Offences – by individuals and by companies – approach and remedies
– Compounding of offences – eligible and ineligible circumstances and strategy
– Summons – nature of power, refusal to attend, refusal of service and nature of statements
– Prosecution (power to arrest) – power and limits
– Proceedings involving offense – Inapplicability of Limitation Act, simultaneous proceedings, malicious
proceedings, bail/bonds, determination of risk of flight and defence
– Pre-emptive measures – legal remedies and implications

INFORMATION TECHNOLOGY

370. XBRL extensible Business Reporting Language C & I Taxanomy and Business Rules (At serial no. 583)

371. XBRL extensible Business Reporting Language Ind-AS Taxanomy and Business Rules

372. Finance in a Digital World: It’s a Crunch Time

373. Digital is the New Reality for Finance & Business

374. Robotics & Cognitive Computing

375. Finance in the Digital Age

376. Information Technology and Law – Issues, Concerns & Challenges 

INSURANCE AND RISK MANAGEMENT

377. Risk Management – Its Essentials and Process

OTHERS

378. Indian Cooperative Sector- Positioning in Global Perspective

379. Frauds in Cooperatives w.r.t. Responsibility of Chartered Accountants

380. Role of Chartered Accountants in Cooperative Sector

381. Role of Chartered Accountants in NPO Sectors

382. Municipal Bonds for Financing Urban Infrastructure in India: An Overview

PUBLIC FINANCE & GOVERNMENT ACCOUNTING

383. Reporting Responsibilities

384. Sustainability Reporting in India- journey towards Accrual Accounting in Government

385. Process of Conversion from Cash Basis to Accrual Basis Accounting

386. Challenges of Cash basis of Accounting – Need forAccrual Accounting

387. Preparing Fixed Asset Register – Format and Issues

388. Darfting Accounting Polices for Accrual Accounting in Public Sector

389. Role of Outcome Budgeting in National Development

390.  Performance Costing – a tool to improve effectiveness

TAXATION

391. Tax Planning

392. Law and Practice of Appellate proceedings

393. Annual Budget Setting and Forecasting

394. Indian Federal Finance

395. Taxation of real estate transactions

396. Taxation of Charitable Trusts

397. Taxation of HUF and Family arrangements

398. Money Laundering and Taxation

399. Tax policy & Administration

400. Direct Taxes issues arising in the following Industries:Media and Entertainment

401. Direct Taxes issues arising in the following Industries:Hospitality

402. Direct Taxes issues arising in the following Industries:Banking and Financial Services

403. Direct Taxes issues arising in the following Industries:Retail

404. Direct Taxes issues arising in the following Industries:Software

405. Base Erosion and Profit Shifting (BEPS)
• Action Plan 1 – Addressing the challenges of the Digital Economy
• Action Plan 2 – Neutralise the effects of Hybrid Mismatch Arrangements
• Action Plan 3– Strengthen Controlled Foreign Company (CFC)Rules
• Action Plan 5 – Counter Harmful Tax Practices
• Action Plan 6 – Preventing Treaty abuse
• Action Plan 7 – Prevent the Artificial avoidance of Permanent establishment (PE) status
• Action Plan 8 – Transfer Pricing outcomes in line with Value Creation/ Intangible
• Action Plan 9 – Transfer Pricing outcomes in line with Value Creation/Risks and Capital
• Action Plan 10 – Transfer Pricing outcomes in line with Value Creation/ Other High-Risk Transactions
• Action Plan 11 – Measuring and Monitoring, BEPS
• Action Plan 12 – Disclosure of Aggressive Tax Planning Arrangements
• Action Plan 13 – Re-examine Transfer Pricing Documentation
• Action Plan 14 – Making Dispute resolution Mechanisms m

406. Dispute resolution with respect to International taxation (AAR, APA etc)

407. Multilateral Instruments

408. US tax Reforms-An Overview

409. Taxation provisions of Cooperatives 

410. Taxation of NPO’s – Concept of Mutuality (including, charitable and institutional institutions)

411. Latest Trends in Income Tax, FCRA for NPOs

412. Status of ULBs under Income Tax and its compliances 

413. Documentation and maintenance of working papers – Reporting under various sections of the Income- tax Act, 1961 and the Rules made thereunder.

414. Diligence to be exercised while certifying Audit Report under various taxation laws (both direct and indirect).

415. Issues in GST audit.

416. Acquisition and Transfer of Immovable Property in India by NRI, PIO and Foreign Nationals and Real Estate Taxation – Recent Issues

TWO-DAY WORKSHOP ON CONCURRENT AUDIT OF BANK BRANCHES-IASB

417. Key Risks in Concurrent Audits

PART C : EXHAUSTIVE TOPICS COVERED IN PAST YEARS AVAILABLE AT WWW.CPEICAI.ORG

ACCOUNTING AND AUDITING

418. Issues in Audit of PSUs

419. Standards on Internal Audit issued by the ICAI

420. Risk Based Internal Audit

421. Internal Audit and Fraud Risk Management

422. Internal audit –the key to management control

423. Internal Financial controls as per The Companies Act, 2013

424. Peer Review – Systems, Procedure and Documentation for Practice Units.

425. Technical Standards under Quality Review

426. Study on Off –Balance sheet items

427. Partnership & LLP Accounting

428. Public Audits and Good Governance

429. Social/Financial audit of various government Schemes’

430. Revised Schedule III under the Companies Act, 2013, for companies drawing financial statements under Companies (Indian Accounting Standards) Rules, 2015

431. Audit Committee – Roles and Responsiblities

432. Audit of Listed and Large enterprises

433. Issues related to Non-corporate Enterprises and their Audits

434. Audit of NBFC

435. Roadmap for transition to accrual accounting by governments

436. GST audit

437. Understanding INDAS

438. Quality Standards issued by ICAI

BUSINESS MANAGEMENT

439. Conflict Management

440. Industrial Relations

441. Motivation Techniques

442. Effective Time Management

443. Quality Audits

444. Management Audit

445. Business Planning

446. Knowledge Process Outsourcing

447. Due Diligence Reviees

448. Sustainable Development

449. Business continuity Planning

450. Strategic Decision Making

CODE OF CONDUCT

451. Code of Conduct and Professional Ethics for CA

CORPORATE GOVERNANCE

452. Audit Committee and Independent Directors

453. Whistle Blower Policy – Framework

454. Sustainable Development and Global Reporting Index (GRI)

455. Global Warming/Climate Change

456. Corporate Governance and Code of Ethics

CORPORATE LAWS

457. Arbitration Act, 1996

458. Companies (Auditors Report) Order (CARO)

459. Micro, Small and Medium Enterprises Development Act, 2006

460. Competition Act

461. Companies Act 2013

462. Related Party Transactions – Procedures, Compliances and Corporate Best Practices

463. Mergers and acquisition of CA firms – a prognosis

464. Capital Markets – SEBI Regulations & IPO Issues

465. Practical Arbitrator – An Overview

466. Acceptance of Deposits

467. Labour Law Compliances

468. Making Boards and Board meetings effective

469. Company Incorporation

470. Corporate Governance – Relevance in Audit

471. Drafting of deeds and documents

472. Audit and Auditors – Concepts and Issues

473. Indian Succession Act

474. M& A – Startegic Issues

475. Insolvency and Bankruptcy Code – An introduction

476. Chit funds – Special Aspects in Audit

477. Insolvency and Bankruptcy Code – Emerging trends and legal issues

478. Private Equity

479. Section 8 Companies

480. Independent Directors

481. Depreciation

482. Business Valuation

483. Share Valuation

484. Drafting of Will – Legal Issues

485. Initial Public Offer (IPO) – Law and Procedures

486. SARFAESI Act – Law, Case Laws and Current Issues

487. E-forms under MCA – 21

CORPORATE SOCIAL RESPONSIBILITY

488. CSR in India – New Trends

489. Role of CA’s in CSR under Companies Act 2013

490. Start up India

491. Skill India

492. Environmental Audits

COST AND FINANCIAL MANAGEMENT

493. Balanced Scorecard

494. Business Process Improvements

495. Capital Budgeting under Globalised Business Environment

496. Financial Forecasting

497. Cost Management

498. Financial Due-Diligence

499. Financial Instruments

500. Financial Modeling

501. Corporate Financial Reporting

502. Cost reduction techniques in Resource Mobilization and cost control

503. Leveraging Activity-Based Costing to Enhance Enterprise Value

504. Total Quality Management of CA office

505. Valuation of CA firms – a buyers perspective

506. Calculation of Economic Value Added (EVA) in public companies

507. Production and Service Costing

508. Activity Based Costing

509. Material requirement Planning (MRP-I & MRP-II)

DIRECT TAXES

510. Audit under Income Tax Act including Tax Audit – Preparation, Presentation and Documentation

511. ITR and e-filing of Income-tax Returns – Practical issues (TDS can also be included)

512. Taxation of NPO’s – Concept of Mutuality (including, charitable and institutional institutions)

513. Head of Income in Income Tax Act

514. The New Income Tax Law – Making it Progressive

515. Salaries – Taxation Aspects

516. Income from House Property – Taxation Aspects

517. Business Income – Taxation Aspects

518. Capital Gains – Taxation Aspects

519. Responses to Notices and Summons under various laws

520. Payments to Non Residents under Income tax Act

521. Deemed dividend Section 2(22)(e)

522. AMT / MAT and allied issues

FINANCE AND CAPITAL MARKET

523. Currency Futures, An Insight

524. Sources of Raising Funds

525. Recent Trends in Finance and Capital Market

526. International Finance

527. Project Report and Appraisal

528. Project Financing and role of Financial Institutions in Investment

529. FOREX Management

530. Listing Agreement

531. Electronic Payments and e-Banking in India: An Overview

532. Portfolio risk Management

533. Green Shoe Option

534. Managing risk in Cross Border Investment

535. Securities Intermediaries Compliance

536. Impact of Flow of FDI & FII on Indian Stock Market

537. Corporate debt market in India: Issues and challenges

538. SEBI Guidelines for International Finance Centres

539. Risk management of Mutual Funds.

540. Derivatives – Risks, Rewards , Accounting treatment

541. Stock markets Mechanism

542. Business Valuations

543. Share Valuations

FINANCIAL MANAGEMENT

544. Mutual Funds – Assessing Performance

545. Asset Liability Management in Banks

546. Commodity Markets

547. Debt Restructuring

548. Indian Capital Markets: Primary and Secondary

549. Financial Restructuring / Re-engineering

550. ECB – Process and Compliances

551. Venture Capital As a Source of Finance

552. Supply Chain Management – Emerging Trends

INDIRECT TAXES

553. Emerging Issues in Indirect Taxation

554. Recent Judgments in Indirect Tax Laws

555. Customs & Foreign Trade Policy

556. Certification under Export and Import Procedures – Role of Chartered Accountants

557. INDAS and Indirect taxes

INFORMATION TECHNOLOGY

558. Workshop on:Using CAAT’s/ General Audit Software

559. Workshop on:MS-Excel – Tool for Financial Analysis/ Reporting/Management

560. Workshop on:Advanced Features & Facilities of MS-Excel

561. Workshop on:Network Security Audit/ Review

562. Workshop on:Data Extraction/ Analysis for Accounting/ Financial Requirements

563. Workshop on:IS Audit/ Review of Core Banking Applications (CBA)

564. Workshop on:Information System Audit

565. Workshop on:Creation of XBRL instances documents

566. Understanding ERP,COSO & CORBIT

567. Emerging IT Challenges & Opportunities

568. Computer Assisted Performance Evaluation

569. Management Information Systems (MIS)

570. Internal Audit – Coping with Emerging IT Risks

571. ERP challenges and solutions

572. Business continuity And Disaster Recovery

573. Understanding SAP

574. Concepts on Cloud Computing

575. Business Process Re-engineering

576. Mobile computing

577. IT Security in CA’s Office

578. Cyber Laws & Cyber Security

579. Data Security and Privacy

580. Forensic Accounting and Fraud Detection

581. IT Act and its implications on Chartered Accountants

582. Data Analytics

583. COBIT 5

584. Information Security Audits

585. Fraud Risk Assessments

586. Forensic Audits

587. IS Audits of Various Business entities

588. XBRL related topics

589. Workshop on:MS-Excel ‘ Tool for Audit

INSURANCE AND RISK MANAGEMENT

590. Professional Indemnity Insurance

591. Management Audit of Insurance Companies – Life Insurance

592. Management Audit of Insurance Companies – General Insurance

593. Enterprise Risk Management

594. Reinsurance

595. Investment Audits of Insurance Companies

INTERNATIONAL TAXATION

596. Introduction to International Taxation

597. Tax Havens

598. Taxation of e-commerce

599. Latest OECD Model and U.N. Model

600. Foreign Direct Investment (FDI)

601. Base Erosion and Profit Shifting (BEPS)

602. Safe Harbour

603. Dispute resolution

604. Taxation of Intangible property

605. Equalization levy

606. International Financial centre

607. Triangular cases

OTHERS

608. Six Sigma

609. Jurisprudence, Interpretation of Law and Evidences Act

610. Art of Drafting Conveyance Deeds

611. Profession continuity planning

612. CA practice development strategies

613. The Global Demand for Enterprise Risk Managers and the Emergence of the Risk Intelligent Entity.

614. How to make Articleship Training more effective

615. Networking/Corporate Form of Practice

616. IT and IT security Audits

617. CA Act and Regulations – An Overview

618. Paperless CA Office – Is it possible

PUBLIC FINANCE & GOVERNMENT ACCOUNTING

619. Public Debt and Economic Planning in India

620. Public Sector Undertakings in India – A Paradigm Shift

621. Economic growth in post liberalization era

622. International Funding Institution: Changing Role and Responsibilities

623. Rural Banking – Growing relevance and Prospect

624. Fiscal deficit & Revenue deficit

625. Fiscal responsibility and Budget Management Act

626. Accrual Accounting in Government – Its Practical Sides

627. Audit of Government Entities in the changed environment of Accrual Accounting

628. India Stack – JAM Stack and Digital India

629. World Bank Funding – Professional Opportunities for CA’s

630. Small Finance Banks – New Trends

631. Cash less Economy – Risks and Rewards

SOFT SKILLS & PERSONALITY DEVELOPMENT

632. Customer Relationship Management

633. Effective representations before Income Tax Authorities

634. Presentation and Communication Skills

635. Art of Public Speaking

636. Neuro Linguistic Programme for improving efficiency

637. Time Management for Working People

638. Stress Management

TAXATION

639. Industry Specific Taxation Issues

640. Anti dumping under Custom Law

641. Representing a Case Before Appellate Authorities under Income Tax with Mock Tribunals

WORLD TRADE ORGANISATION

642. Trade Related Aspects of Intellectual Property Rights & Role of Chartered Accountants

643. Anti-subsidy and Anti Dumping Law and practice

644. General Agreement on Trade in Services (GATS) – Issues for Accounting Profession