Group 1 Subjects

• Financial Reporting: Covers Indian Accounting Standards (Ind AS), consolidations and business combinations.
• Advanced Financial Management: Includes financial policy, risk management and advanced capital budgeting decisions.
• Advanced Auditing and Professional Ethics: Covers audit planning, risk assessment and professional ethics.

Group 2 Subjects

• Direct Tax Laws & International Taxation: Includes income tax laws, international taxation and tax treaties.
• Indirect Tax Laws: Covers Goods and Services Tax (GST), customs and foreign trade policy.
• Integrated Business Solutions: A multidisciplinary case study paper that tests strategic management and problem-solving skills.