Group III Subjects
Paper 13: Corporate and Economic Laws
- This paper focuses on legal issues related to corporate governance, contract law, and economic laws, covering topics such as company law, securities regulations, competition law and economic legislation.
Paper 14: Strategic Financial Management
- This paper includes investment decisions, project planning and control, measuring cash flows, and discounted cash flow techniques for project evaluation.
Paper 15: Direct Tax Laws and International Taxation
- This paper covers direct tax laws, assessment of income, and computation of tax liability of various entities, including individuals, companies, trusts and mutual associations.
Paper 16: Strategic Cost Management
- This paper focuses on cost management, budgeting, and performance evaluation, covering topics such as expense control, pricing strategies and strategic planning.
Group IV Subjects
Paper 17: Cost and Management Audit
- Cost and Management Audit: This paper covers audit principles, techniques, and internal control systems, including cost audit, management audit and operational audit.
Paper 18: Corporate Financial Reporting
- This paper includes Indian Accounting Standards, valuation of shares, accounting and reporting of financial instruments and NBFCs.
Paper 19: Indirect Tax Laws and Practice
- This paper covers indirect tax laws, including customs act and rules, valuation and related party transactions and customs procedures.
Paper 20: Elective Subjects
- Candidates can choose one elective paper from three options :
- Paper 20A: Strategic Performance Management and Business Valuation
- Paper 20B: Risk Management in Banking and Insurance
- Paper 20C: Entrepreneurship and Startup
