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A minor inconvenience happens and we blame the ICAI. Don’t we? And meanwhile, the ICAI be like:
But what do we do when the very same Institute takes a step ahead in improvement? Do we appreciate it? Not much. So, let’s see what the ICAI has done that demands at least some appreciation. On 24th August 2019, the ICAI announced concerning the “Development of Case Studies and Case Scenarios”. Now, what does this announcement say? Let’s get straight to it, now. Shall we? We know that Paper 6 of CA Final Course (New Syllabus) is an Open Book Examination and it is entirely Case Study based.
“Further, in certain core papers at the Intermediate and final levels, integrated Case scenario-based assessment is being introduced to assess higher-level analytical skills.”
In other words, this means that the ICAI has introduced a Case Study based assessment in some papers of CA Intermediate and CA Final. Therefore, for this purpose, the ICAI invites experts in different subject areas. So, this invitation is for them to express their interest in contributing to the development of Case Studies and integrated Case Scenarios. Also, the ICAI has laid down the guidelines for the development of Case Studies and integrated Case Scenarios.
In addition to the above guidelines, the link for the sample Case Studies has also been provided:
Paper | Subject |
2 | Corporate and Other Laws |
4 | Taxation |
6 | Auditing and Assurance |
7 | Enterprise Information System and Strategic Management |
Paper | Subject |
7 | Information Technology |
Paper | Subject |
3 | Advanced Auditing and Professional Ethics |
4 | Corporate and Economic Laws |
6 | Information Systems Control and Audit |
7 | Direct Tax Laws and International Taxation |
8 | Indirect Tax Laws |
Therefore, those who are willing to express their interest may visit https://forms.gle/YQLryW3MMVRjEeFw7
Consequently, we all can see that steps are being taken towards providing better education to the students of the CA Fraternity.
Similarly, Neeraj Arora Sir said in connection with what we study in Auditing and Assurance,
“We cannot eliminate the Risk of Material Misstatement. We can only reduce it to appropriately low level.”
Most noteworthy, for a better understanding, check out this video:
In conclusion, let us appreciate this initiative taken by the ICAI and thank the Institute by saying #ThankYouICAI on Twitter.
Kajol Agarwal