Professional Ethics CA Final - Detailed Lecture Cum Revision | Nov 2024 | Free Fastrack Batch
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- Опубліковано 2 жов 2024
- #ca #cafinal #cainter #icai
Professional ethics ca final
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Doston, pls note 1 correction - 1:23:40 >> If COP is cancelled due to Non-Payment of COP fees, then:
Case 1: If Fees paid before end of relevant year - COP will be restored from retrospective date.
Case 2: If fees not paid before the end of relevant year - COP will be restore from date of receipt of payment
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Sch-I Part-I Member in Practise
Clause 1 1:54:25 Practice in my Name
Clause 2 1:59:09 Share fee/ Commission
Clause 3 2:06:28 Accept Fee
Clause 4 2:08:38 Partnership
Clause 5 2:11:50 Secure Business
Clause 6 2:13:12 Solicits Clients
Clause 7 2:37:42 Advertise Professional Attainment
Clause 8 2:46:20 Communicate to Previous CA
Clause 9 2:56:00 Non Compliance with Sec 139, 140 & 141
Clause 10 3:08:39 fees charges on percentage basis
Clause 11 3:13:41 other business & profession
Clause 12 3:23:36 sign by other than CA partner
Sch-I Part-II member in service 3:27:50
Clause - 1
Clause - 2
Sch-I Part-III Members generally 3:30:07
Clause - 1
Clause - 2
Clause - 3
Sch-I Part-IV other misconduct member's generally 3:32:47
Sch-II Part- I Professional misconduct member's in practice 3:37:55
Clause 1 Confidentiality in all engagement 3:38:10
Clause 2 Certify F.S without examination 3:40:26
Clause 3 Certify estimates& contigent earnings 3:42:36
Clause 4 Express opinion when financial interest 3:45:35
4:10
Sir, your lectures are really helpful. Just one thing I want to tell you, please make your words a little more clear. Thank you.
U are watching videos in low quality that is why it is not clear😂😂..watch at 720p then it's clear
Hey, Kindly read first. I am talking about the speed of audio delivery not the quality of the video or anything else. Everything else is good. As sir is speaking so fast that some words at the end of a sentence could not be heard properly. And before you again point it out without reading mindfully, let me tell you, I am watching it at "NORMAL" speed. Thank you. @@mayanksharma2724
Voice ka video quality se Kya link hai
@@shubhamjha3002 Voice toh sahi hai mujhe laga video quality ka bol raha tha
5:35 Starts from here
Continued in reply section,
12:28 Fundamental principles
35:42 Threats to independence
54:05 Evaluation of threat
1:00:05 NOCLAR
1:11:00 Membership
1:16:45 CA in practice
1:25:05 Management consultancy
1:32:12 Designation other than CA
1:38:42 Maintenance of Branch office
1:45:00 KYC Norms
1:48:00 Disciplinary proceedings
1:52:00 Overview of schedules
Schedule 1 Part 1
1:54:25 Cl1: Practice in my Name
1:59:09 Cl2: Share fee/ Commission
2:06:28 Cl3: Accept Fee
2:08:38 Cl4: Partnership
2:11:50 Cl5: Secure Business
2:13:12 Cl6: Solicits clients
2:37:42 Cl7: Advertise professional attainment
3:00:04 Non compliance with Sec 139, 140 & 141
3:05:10 Cl9: Non compliance with Sec 139, 140 & 141
3:08:38 Cl10: Fees charged as % of profits
3:13:38 Cl11: Other business and profession
3:23:33 Cl12: Sign by Non CA Partner
Schedule 1 Part 2
3:27:45 Cl 1 & 2: Share in emoluments
Schedule 1 Part 3
3:30:07 Cl 1, 2 & 3: FCA, Not giving Info or giving wrong info
Schedule 1 Part 4
3:32:46 Other misconduct
Schedule 2 part 1
3:37:55 Cl1: Confidentiality
3:40:42 Cl2: Certify FS without examination
3:42:37 Cl3: Certify estimates and contingency earnings
3:45:33 Cl4: Express opinion when there is substantial interest
3:48:38 Cl5 & 6: Non disclosure/ report of material facts
3:53:03 Cl7: Grossly negligence
3:58:25 Cl8: Failed to obtain sufficient info
3:59:33 Cl9: Material departure from procedures
4:02:48 Cl10: Client's money in diff bank
Schedule 2 part 2
4:08:34 Cl1: Not following ICAI's guidelines or Act
4:11:38 Cl2: Confidential info
4:12:09 Cl3: Giving wrong info to Institute
4:12:46 Cl4: Defalcation/ embezzlement of cash
Schedule 2 part 3
4:15:06 Other misconducts (exceedingly 6m)
General guidelines (4:16:10)
4:16:54 Grossly negligent
4:17:24 Maintenance of BOA
4:17:58 Tax audit
4:20:34 Non payment of undisputed fee
4:22:08 Specified No of assignments
4:24:52 Other fee > Stat audit fee
4:29:42 Indebted auditor
4:31:05 UDIN
4:32:00 Logo
4:32:49 Corp practice
Self Regulatory Measures ( 4:35:18 )
Network firms ( 4:37:09 )
❤❤❤ Blessings to u for this effort
Sir please don't use difficult Hindi words,
Please use more English words
5:35: - Fundamental Principles (1 hr 50 mins)
---------------------------------------------------------------------------------------
1:52:00 - Clauses (2 hr 56 min)
--------------------------------------------------------------------------------------- (1 hr 50 min + 1 hr 10 min = 3hrs)
4:08:00 - S-2, P-II (30 mins)
4:37:04 - Network Firm (10 mins)
4:44:50 - CGG for advertisement (15 mins)
5:00:00 - ESB decisions (10 mins)
*Latest ESB decisions - ua-cam.com/video/jJxNkWJ1mP8/v-deo.html
5:09:55 - inter-linking of clauses
ua-cam.com/video/jiuszFaWDOI/v-deo.htmlsi=EnA-bFas3faJAceZ&t=10210
Thankss
Thank you
35:41 Threats to Independence
1:00:24 NOCLAR
Sir padai se jayada too example padne me aacha lagta....hahahahaha
40:48 Sir I think this point has been put here because " if auditor discovers and reports a significant error of member of the same firm, it may incriminate the fellow auditor and further bring disrepute to the auditors firm and by extension to the auditor".
Hence This point is correctly covered under self interest threat as by not reporting the error of a fellow auditor of the same firm, he is saving the firm's reputation and by extension, his own reputation.
36:00 Threats to Independence
01:56:56 Q clause 1
05:00:27 Recent decision of ethical standard board
05:09:55 summarise Interlinking of Clauses
12:28 Fundamental principles
35:42 Threats to independence
54:05 Evaluation of threat
1:00:05 NOCLAR
1:11:00 Membership
1:16:45 CA in practice
1:25:05 Management consultancy
1:32:12 Designation other than CA
1:38:42 Maintenance of Branch office
1:45:00 KYC Norms
1:48:00 Disciplinary proceedings
1:52:00 Overview of schedules
Schedule 1 Part 1
1:54:25 Cl1: Practice in my Name
1:59:09 Cl2: Share fee/ Commission
2:06:28 Cl3: Accept Fee
2:08:38 Cl4: Partnership
2:11:50 Cl5: Secure Business
2:13:12 Cl6: Solicits clients
2:37:42 Cl7: Advertise professional attainment
3:00:04 Non compliance with Sec 139, 140 & 141
3:05:10 Cl9: Non compliance with Sec 139, 140 & 141
3:08:38 Cl10: Fees charged as % of profits
3:13:38 Cl11: Other business and profession
3:23:33 Cl12: Sign by Non CA Partner
Schedule 1 Part 2
3:27:45 Cl 1 & 2: Share in emoluments
Schedule 1 Part 3
3:30:07 Cl 1, 2 & 3: FCA, Not giving Info or giving wrong info
Schedule 1 Part 4
3:32:46 Other misconduct
Schedule 2 part 1
3:37:55 Cl1: Confidentiality
3:40:42 Cl2: Certify FS without examination
3:42:37 Cl3: Certify estimates and contingency earnings
3:45:33 Cl4: Express opinion when there is substantial interest
3:48:38 Cl5 & 6: Non disclosure/ report of material facts
3:53:03 Cl7: Grossly negligence
3:58:25 Cl8: Failed to obtain sufficient info
3:59:33 Cl9: Material departure from procedures
4:02:48 Cl10: Client's money in diff bank
Schedule 2 part 2
4:08:34 Cl1: Not following ICAI's guidelines or Act
4:11:38 Cl2: Confidential info
4:12:09 Cl3: Giving wrong info to Institute
4:12:46 Cl4: Defalcation/ embezzlement of cash
Schedule 2 part 3
4:15:06 Other misconducts (exceedingly 6m)
General guidelines (4:16:10)
4:16:54 Grossly negligent
4:17:24 Maintenance of BOA
4:17:58 Tax audit
4:20:34 Non payment of undisputed fee
4:22:08 Specified No of assignments
4:24:52 Other fee > Stat audit fee
4:29:42 Indebted auditor
4:31:05 UDIN
4:32:00 Logo
4:32:49 Corp practice
Self Regulatory Measures ( 4:35:18 )
Network firms ( 4:37:09 )
Imp. = In clause 4 Part 1 Schedule 1 = partnership with Btech and MBA not allowed , You have mentioned Btech (as allowed partner) in the book, please correct.
Hi Buddy,
As per Sec 53B, it's allowed Engineer, member, The Institution of Engineers, or Engineering from a University established
by law or an institution recognized by law.
No, for class 4 P1 S1, only 6 proff. is allowed out of 8, ie. B.TECT & MBA not allowed @@CAHemantsomaniAIR46
Sir aap padhate to shi ho but aapki voice clear nhi Aatii Hai also aap bht jldi jldi bolte ho. If possible please improve
5:10:01 interlinking of clauses
Dear Heamant , a vert great initiative and effrots by you , i am a final ca student , after your fast track vidoes i dont find any need for audit.
Keep up the good work , all the strength and best wishes to you.
Here i would like to request every viewers that dont skip the ads on UA-cam it will help Hemant to earn some money , if he is providing such videos for free and giving his efforts for this , in return we can atleast do this for him.
Once again thank you so much Hemant !!
Have a Happy and Healthy future!!! 🙏😊💜
For my ref - 18 mins
1:56:51 - 1:59:05 example
2:10:55 - 2:11:50 example
2:56:04 - 3:04:04 Company audit provisions
3:41:52 - 3:42:35 examples
4:54:10 - 5:00:30 Other guidelines
Sir when a CA firm provides printed t-shirts to all it's employees,
And mention firm name and CA logo on t shirts, then it is allowed??
Time stamps:-
Clause 6: 2:13:13
Clause 7: 2:37:45
Clause 8: 2:46:20
When will be the next lecture uploaded??
Dil garden garden ho gya... Vedio are very helpful thank you dear... 👍🏻
Notes aur padhane ka tarika bhut acha hai but apki voice clear nhi hai sentence ke last m jldi jldi bol dete ho wo samjh nhi ata
Sir, CAip pr advertisement & professional attainments pr aise saare restrictions hain then no. of attempts joh interview ke time consider kiye jaate hain uspr bhi kuch hona chahiye na....🥺
sir broking, underwriting, portfolio management ye sab services as a company hum nahi de sakte na... but as a indivdiual CA to de sakta hu na? if i am CA to me logo ka portfolio nahi sambhal sakta kya ya fir broking services of anything?
Hi, no
Sir next lecture kab aayega aur kiska aayega voh bhi intimate krdo may 2024 ke liye yeh toh we done with you sir 🤩🙌
Apart from this class are you referring to any faculty notes.? For revision what is your plan.?
@@bhaskarmarathi46 not yet decided may be refer shubhum keswani notes as well
@@saloninaharcafinalistas I heard his notes are good only for those who purchase class from him.
1hr done
1:10:57 membership of institutes
Website pr firm ka name mention Krna allow hai?
kash koi padosi ca m complaint kr d piyush goyal ki😁🤣. bhut naam kharab kr rhe h CA ka kabhi 5 trillion eco. vagerah vagerah
Noclar 59:59
3:01:30 concept is wrong taught by you, right us
Director of holding co. Can't be the auditor of subsidiary as per ESB but vice versa is possible. (Director of subsidiary can become auditor of Parent) This is still Loopholes in act and icai
If I am wrong please correct me.
It seems that you didn't study well in intermediate, read company audit ..sec 141 thoroughly
I am unable to find the notes used in this lecture in the telegram channel. Please guide.
This is from his book you need to purchase it !
Sir SA ka bhi revision video dal do pls
Tricks to revise this is available??
for my ref
1:32:10 imp
4:18:00
4:16:04 guidlines
5:51 start
Can anyone tell me at what time sir takes this class?
When will be the next lecture uploaded?
2:09:35 sir i think as per regulation 53 A it is allowed to MBA from recognised university to become partner in CA firm...so kindly give a clarification on the same
But as per 53 b not allowed
You can Google it regulation 53b for better understanding
First schedule
Part I
Clause 1 1:54:36
Sir book order kri he pr tracking Id abhi Tak nhi mila he
Sir assume to started at 6.30 pm?
Live nh hota kya yeh?
I guess yes
Thank you sir 🙏🙌🙌
How can we join live
2:36:15
1:16:45 to 1:47:49
Wil it be available in UA-cam??
Yes
Yes
Sir kal ki class ka time kya rahega,aj me live attend nahi kar paya
Live nhi recorded hai don't worry 😅😅
@@jituyadav9196 par sir ne kaha tha ki 6:30 se live rahegi
Sir ne teligram par msg bhi drop kiya th
@cm-99 sir ke UA-cam me live ka option hi nahi h, dekho aaj 6:30 pe lecture upload ho gya, aise hi karwayenge
@@jituyadav9196 ok
@@jituyadav9196 bro sir k notes kha se milenge pdf format m??
Sir sebi and lodr removed from audit new syllabus right