Services and Capital Markets, International Taxation, Economic Laws, Global Financial Reporting Standards, and Multi-disciplinary case study. Students have to opt for one out of these six papers keeping in mind their desired area of specialization. Also Check CA Final Result, CA Final Pass Percentage, CA Final Toppers.
CA Final Question Papers and Reviews
Review of CA Final Elective Papers Dec 2021
In the Revised Scheme of Education and Training, the concept of electives has been introduced at the Final level in line with the school of thought that specialisation is the key to developing professionally competent chartered accountants. As per this school of thought, an emerging chartered accountant has to be geared up to assume new roles as consultants and advisors, necessitated on account of growing business complexities, dynamic changes in legislations and regulatory requirements and client expectations. Consequent to borderless economies, it has become imperative that subjects which transcend borders be added in the curriculum, for instance, Global Financial Reporting Standards and International Taxation. In fact, globalisation, capital mobility and increased trade and services have resulted in the whole world virtually becoming one market and consequently, international taxation has become a key concern area both for business enterprises engaged in cross border transactions as well as for tax administrations of the concerned States.
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CA Final Elective Papers Review Dec 2021
CA Final Elective Papers Review July 2021
Elective ReviewRM – very toughInternational TaxAverage / Above AverageEconomic Law – Average but lengthyFSCM & GFRS – Below Average (Easy but lengthy)ISCA – Average
Brief Overview of All Papers
6A Risk Management
The study material of Elective Paper – Risk Management is prepared by mentioning the current scenarios in the Risk Management wherever required. The chapters are prepared in such a manner so as to give the readers an insight into the Risk Management presently operating in India and abroad. Similarly, students will also get familiarized with the various concepts of Risk Management.
6B Financial Services & Capital Markets
The Elective Paper 6B – Financial Services and Capital Markets is a blend of theory and practical. The Study Material has been segregated into two parts i.e. Part A and Part B. Part A consists of Chapter 1 to 17 as mentioned in the syllabus and Part B consists of SEBI Regulations as depicted in detailed contents of Part B of the Study Material.
6C International Taxation
Elective Paper on International Taxation: Paving way for specialization in this key concern area of businesses engaged in cross border transactions and tax administrations. The syllabus of this elective paper on International Taxation is divided into two parts: Part I comprises of “Taxation of International Transactions and Non-resident Taxation in India” covering Transfer Pricing provisions under the Income-tax Act, 1961, Non-resident Taxation, Double Taxation Relief, Advance Rulings as well as an Overview of the Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Part II comprises of “Other aspects of International Taxation” covering Taxation of ECommerce Transactions, Overview, Features, Application and Interpretation of Tax Treaties, Anti Avoidance Measures and Overview of Model Tax Conventions.
6D Economic Laws
The primary purpose of Economic Laws is not regulatory. They are the enabling Acts to authorise businessmen and society to organise and to operate their business large or small with the advantage of the corporate mechanism. They are drawn with a view to facilitate efficient management of business and society and adjustment to the needs of change. It consists of rules with regard to behaviour, both at the time of action and the steps taken to rectify an unlawful action.
