Confirm 24 Marks in 3 Hours | Detailed Revision of Professional Ethics | CA Ravi Taori

Download PDF of FADU Chart Book Get all resources at one place -- Best Strategy & Planner CA Final Audit Exams -- Reduced by **1,800+ characters**, while keeping **all clauses included individually**. Based on your transcript. ```text 00:00:00 Intro: AFM reaction & audit focus 00:00:53 Audit strategy + PE importance 00:03:02 PE overview: 4 parts 00:04:14 Code of Ethics: volumes/applicability 00:06:28 Fundamental ethics principles 00:07:24 Integrity 00:08:32 Objectivity 00:09:09 Professional competence & due care 00:09:56 Confidentiality 00:13:00 Professional behaviour 00:14:00 Conflict between principles 00:15:23 Threats to principles 00:16:11 Threat types: SI, SR, advocacy, familiarity, intimidation 00:19:22 Threat examples: CA in practice 00:24:48 Threat examples: CA in service 00:27:40 RITP test 00:30:26 Addressing threats & safeguards 00:32:34 NOCLAR overview 00:34:03 NOCLAR applicability 00:36:40 NOCLAR vs SA 250 00:39:15 Responding to NOCLAR 00:41:22 ICAI membership & disqualifications 00:43:16 ACA & FCA 00:44:17 Removal/restoration of name 00:46:29 Sec 24: false CA/COP representation 00:47:15 Sec 6: COP 00:50:05 COP cancellation/restoration 00:52:03 Deemed practice 00:55:16 Reg 191 examples 00:57:21 MCOS 01:04:31 Companies Act prohibited services 01:07:31 Sec 7: prefix/designation/qualification 01:13:51 Branch office rules 01:18:42 KYC for attest functions 01:20:14 Disciplinary procedure: DD/BOD/DC 01:23:21 Appellate authority 01:24:01 Professional vs other misconduct 01:25:37 Schedules overview 01:26:32 FS mnemonic overview 01:30:53 FS-I C1: Practice in firm name 01:31:49 FS-I C2: Pay share of fees 01:39:49 FS-I C3: Accept share of fees 01:41:04 FS-I C4: Partnership rules 01:45:21 FS-I C5: Securing work 01:46:54 FS-I C6: Advertisement/solicitation 02:07:01 FS-I C7: Designation/publicity 02:14:34 FS-I C8: Previous auditor communication 02:22:10 FS-I C9: Companies Act appointment 02:25:39 FS-I C10: Percentage/contingent fees 02:30:50 FS-I C11: Business/occupation 02:40:09 FS-I C12: Signing reports/certificates 02:43:41 FS-II C1: Share salary/bonus/commission 02:44:19 FS-II C2: Accept money/commission 02:44:40 FS-III C1: ACA as FCA 02:44:56 FS-III C2: No reply/compliance to ICAI 02:45:27 FS-III C3: False tender/write-up info 02:45:59 FS-IV C1: Conviction under 6 months 02:46:30 FS-IV C2: Disrepute to profession 02:50:00 SS mnemonic overview 02:53:19 SS-I C1: Confidentiality breach 02:54:09 SS-I C2: Report without examination 02:54:58 SS-I C3: Future estimates 02:56:38 SS-I C4: Substantial interest 02:59:16 SS-I C5: Material omission 02:59:59 SS-I C6: Material misstatement 03:01:23 SS-I C7: Gross negligence 03:02:07 SS-I C8: Insufficient evidence 03:03:41 SS-I C9: Audit procedures breach 03:05:02 SS-I C10: Separate client bank a/c 03:06:46 SS-II C1: CA Act/rules breach 03:09:43 SS-II C2: Service CA confidentiality 03:10:03 SS-II C3: False info to ICAI/authorities 03:10:23 SS-II C4: Misappropriation 03:10:38 SS-II C5: Auditor despite disqualification 03:11:24 SS-III C1: Conviction over 6 months 03:11:50 Tax audit limit 03:14:26 Company audit limit 03:15:40 Corporate practice & MCC 03:17:21 Non-audit fee cap 03:19:53 Books, UDIN & CA logo 03:21:22 Indebtedness limits 03:21:55 Network guidelines 03:29:38 Write-up & website rules 03:34:22 Press ad, branch & joint audit 03:38:40 Recent ethical decisions 03:40:53 Decisions: Sec 6/COP 03:41:31 Decisions: Clauses 10/11 03:45:00 Decisions: DSC, foreign co., trading 03:48:04 Internal/statutory audit & valuation conflicts 03:50:00 PF trust, internal auditor, procurement officer 03:52:15 BRSR advisory/assurance/preparation 03:53:28 Trust, stock & system audit 03:55:03 WhatsApp/Telegram, kiosk, card & QR rules 03:56:22 Closing