CMA Inter Corporate Accounting and Auditing Regular Batch

Overview

This course prepares the learners for Paper 10 Corporate Accounting & Auditing (New), of the CMA Intermediate Examinations conducted by the ICMAI. 

The course coverage is only 85% from a conceptual & exam perspective; Students are advised to note that the course has been created using CA institute material and for students pursuing CA. The concepts, exam paper questions etc all are from CA Material only. Most of the content for CMA India is similar to that of CA. Concepts are same across both CA & CMA but the questions explained in the syllabus of CMA India / asked the exams by ICMAI could vary.

Students are also advised to note that the following topics are not covered, and they SHALL NOT BE provided for  Jun / Dec 2025 attempts

• 4.2 Electricity Company Accounts
• 6.2 Brief Introduction to Auditing Standards
• 6.6 Application of Technology in Audit and Audit Trail
• 7.3 Secretarial Audit
• 7.6 Report on Internal Financial Control over Financial Reporting
• 7.7 National Financial Reporting Authority (NFRA)

CMA Institute course syllabus can be accessed here P10.pdf (icmai.in)

Please note - Soft copy notes would be provided

Dec 25 course is valid till 31st Dec 2025. If exams are postponed beyond these dates, students can choose to extend the course till the revised exam dates on payment of extension fees. 

What you'll learn

• Accounting Standards
• Auditing Concepts & Company Audit
• Company Accounts

Course Content

30 Modules · 828 Sections · 148 Hours

• Accounting of Shares and Debentures — 19 Hours
• Preparation of Financial Statements (As per Schedule III) — 7 Hours
• AS 3 Cash Flow Statement — 7 Hours
• Accounting of Banking, Electricity and Insurance Companies — 9 Hours
• Ind AS 1 Presentation of Financial Statements — 4 Hours
• Ind AS 2 Inventories — 5 Hours
• Ind AS 10 Events after the reporting period — 2 Hours
• Ind AS 19 Employee Benefits — 9 Hours
• Ind AS 33 Earnings Per Share — 7 Hours
• Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets — 4 Hours
• Introduction to Audit — 17 Mins
• Nature, Objective and Scope of Audit — 6 Hours
• Audit Strategy, Audit Planning and Audit Programme (New) — 4 Hours
• Audit Evidences — 3 Hours
• Audit Documentations — 1 Hour
• Risk Assessment — 59 Mins
• SA 315 - Identifying and Assessing ROMM through understanding entity and its environment — 3 Hours
• Notes Paper 10
• Internal Control — 2 Hours
• Automated Environment & IFCOR — 4 Hours
• SA 530 - Audit Sampling — 2 Hours
• SA 520 - Substantive Analytical Procedure — 2 Hours
• Company Audit - Accounts of Company — 3 Hours
• Provisions Relating to Company Audit — 9 Hours
• Audit of Items of Financial Statements (New) — 16 Hours
• Special Features of Audit of Different Type of Entities — 11 Hours
• SA 700 - Forming an Opinion & Reporting on FS — 3 Hours
• SA 701 - Key Audit Matters — 2 Hours
• SA 705 - Modifications - Independent Auditor's report — 2 Hours
• SA 706 — 21 Mins

Instructor

CA Suraj Lakhotia — Suraj is an All India Topper in CA across all three levels, with ranks 1, 4 & 2 respectively. He is also CIMA (UK) qualified. He has worked with BPCL in their Audit Function & also with Trafigura in their Corporate Finance function. He trains CA, CPA (US), CMA (US) & CIMA (UK) students. He is also associated with the Institute of Chartered Accountants of India in creating content and case studies for new course of CA Final.

FAQ

How do I access the videos?
Videos are accessible through our Android app "1FIN" and our website. Our e-learning modules are streamed online. The videos can be played just like one would play a video on YouTube / Amazon prime videos

How long will the access remain for any course I purchase on the app / website ?
We provide access to full courses for CA / CMA / CS till the end of exams of a particular course. E.g.: Nov attempt courses are valid till the end of Nov Exams. Individual Modules have 30 days validity; Also, upskilling courses may have validity ranging from 60 days to 90 days - their validity will be mentioned in the course description.

What happens if my account is debited but course is not activated?
Sometimes due to failure at your card issuer end or at the transaction processor end ( G Pay / Phone Pe/ UPI) or at our payment gateway end, amount may be debited from your account but course may not get activated. In such scenarios, we assure you that we will work towards resolution of the issue . Usually, transaction gets reconciled and money is either credited back to you or received by us within 5-7 days.

What is the best and fastest way to reach us?
Email us at for technical queries - 1fin.in/support | For subject related doubts / queries, post in Forums on our APP 1FIN | For sales related queries send us a WhatsApp message at 9640 11111 0

What constitutes violation of Intellectual Property (IP)?
Sharing of IDs, multiple people watching the courses, recording of courses, displaying of our courses publicly or privately to people who have not purchased our courses, constitute a violation of our IP. We take such violations very seriously and will pursue all legal options to fullest extent possible to ensure our rights are protected at all times