CA Final Nov'26 A Category Marathon Pt.2 | Timestamps & Full Syllabus Audit Chapters
[0:00] Introduction and Song Challenge The session begins with a light-hearted introduction, banter about clothing, and a fun 'Guess the Song' challenge to engage the audience before diving into the main topics. [4:00] Professional Ethics Overview The instructor introduces Professional Ethics as an easy chapter worth 20-25 marks, covering the ICAI motto, the Code of Ethics structure (Parts 1-4), and the five fundamental principles. [10:00] Fundamental Principles in Detail Each fundamental principle is explained: Integrity, Objectivity, Professional Competence & Due Care, Confidentiality, and Professional Behaviour, including key exceptions and considerations. [20:00] Threats to Fundamental Principles The five types of threats are discussed: Self-Interest, Intimidation, Advocacy, Familiarity, and Self-Review, with examples for both professional services and activities. [30:00] Safeguards and Acceptable Level The concept of safeguards is introduced, explaining how to reduce threats to an acceptable level through various measures, including consultation and documentation. [40:00] ICAI Membership and Disqualifications Types of ICAI membership (Associate and Fellow) are covered, along with disqualifications for membership such as age, unsound mind, insolvency, and criminal convictions. [50:00] Removal and Restoration of Name The process for removal of a member's name from the register (due to death, resignation, non-payment of fees, or disqualification) and the rules for restoration are explained.
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