CPE CALENDAR 2009 - 2010
OBLIGATORY TOPICS
ACCOUNTING AND AUDITING
1. Accounting Standards issued by ICAI
2. Audit, Assurance and Quality Standards issued by ICAI
3. Implementing the Accounting Standards in various Sectors/Industries (Banking Sector, Real
Estate Sector, Insurance Industry etc.): Technical & Managerial Issues
4. Implementation issues in Auditing Standards, Expectations, and compliance requirements in
general in various sectors/Industries (Banking Sector, Real Estate Sector, Insurance Industry
etc.)
5. Pronouncements and other documents of ICAI on Accounting and Auditing
6. Accounting Standards with Sector-wise / Industry-wise practical presentations
7. Accounting Standards & International Financial Reporting Standards (IFRS)
8. Transition to IFRS
9. US & UK GAAPs
10. Internal Audit Standards
11. Peer Review Systems, Procedure and Documentation for Practice Units
12. Technical Standards under Quality Review
13. Sarbanes Oxley Act
14. Implications of Sarbanes Oxley Act on the Internal Audit
15. Accounting of the Urban Local Bodies
16. Accounts of Co-operative Societies
17. Audit of Small Entities
18. Forensic Accounting and Audit
19. Internal Audit - including Risk Based Internal Audit
20. Internal Audit and Fraud Risk
21. Internal Control including Risk Based Perspective
22. Providing Assurance on Internal Controls
23. Service Tax Audit
24. VAT Audit
25. Issues related to Non-corporate Enterprises and their Auditors
26. Clause 49 & Role of Internal Audit
27. Compliance Aspects of Accounting Standards and other Reporting and Disclosure
Requirements
28. Compliance Aspects of Generally Accepted Accounting Principles in the Preparation and
Presentation of Financial Statements
29. Compliance aspects of AAS and other mandatory guidelines issued by ICAI
30. Relationship of Internal Auditor with those charged with Governance
31. Professional Code of Conduct and Business Ethics
32. Sustainability Reporting
COST & FINANCIAL MANAGEMENT
33. Balanced Scorecard
34. Business Process Improvements
35. Capital Budgeting under Globalised Business Environment
36. Financial Forecasting
37. Cost Management
38. Financial Due-Diligence
39. Financial Instruments
40. Financial Modeling
41. Issues in Cross Border Investments
42. Corporate Financial Reporting
43. Restatements of Financial Statements under US GAAPs and IASs
INFORMATION TECHNOLOGY
44. Practical Workshop on:
a. IS Audit of Banks/ Banking Application
b. Using CAATs/ General Audit Software
c. IS Audit of Stock Broker CTCL Facility
d. MS-Excel - Tool for Audit
e. Network Security Audit/ Review
f. Windows XP Security Review
g. Windows 2000/ 2003 Security Review
h. MS-Excel Tool for Financial Analysis/ Reporting
i. MS-Excel for Financial Management
j. Advanced Features & Facilities of MS-Excel
k. Data Extraction/ Analysis for Accounting/ Financial Requirements
l. Reporting/ Documentation Using MS-Word
m. IS Audit/ Review of Core Banking Applications (CBA)
n. Information System Audit
45. XBRL Financial Reporting Language
46. Certification of Internal Controls Clause 49/ Sarbanes Oxley Act
47. Accounting Software Security Audit/ Review & Advanced Facilities/ Features
48. Digital Signatures & e-filing (Income Tax/ MCA21)
49. Understanding ERP (2 Days)
50. ERP Implementation/ Testing/ Maintenance (8/21 Days)
51. Information Technology Act
52. Emerging IT Challenges & Opportunities
53. Emerging Opportunities in BPO/ KPO Sunrise Sectors
54. IT Best Practices A Review
55. Computer Assisted Performance Evaluation
56. E-Commerce / E-Governance
57. Management Information Systems (MIS)
58. Technology Management
59. Information Systems- Security and Control
60. Internal Audit Coping with Emerging IT Risks
TAXATION
61. Audit under Income Tax Act Preparation, Presentation and Documentation
62. Depreciation: Accounting, Taxation and Company Law issues
63. Accounting Standards vis--vis Taxation
64. Emerging Issues in Indirect Taxation
65. Issues in Business Taxation
66. Issues in International Taxation (including NRI Taxation, DTAA, Transfer Pricing & Taxation
in Foreign Countries)
67. Foreign Payments TDS u/s 195 of the Income Tax Act, 1961
68. Tax Tribunals including National Tax Tribunal Role of Chartered Accountants
69. Recent Judgment/Judgments on Direct Tax Laws
70. Service Tax Law and Practice
71. Taxation of Non-Resident Indians Recent Developments
72. Stay, Tax Recovery and other Related Provisions under the Tax Laws
73. Transfer Pricing
74. Corporate Taxation
75. Fringe Benefit Tax (FBT)
76. Value Added Tax (VAT) Including State Level VAT
77. Survey, Search and Seizure Current Developments
78. Desk Review
79. Export Import Trade / Customs Valuation Law Rules & Compliances
80. Central Sales Tax (CST)
81. Tax Havens
82. Tax Audit u/s 44AB
83. Assessment Procedures
84. Income Tax Assessment
85. Preparation & presentation of Appeals before the CIT & ITAT
86. Reforms of Indian Tax System in the context of GST
BUSINESS MANAGEMENT
87. Conflict Management
88. Consumer and Organizational Buying Behavior
89. Contract Management Practical Issues
90. Competitiveness: Concepts and Challenges
91. Commercial Due Diligence
92. Credit Analysis and Credit Management
93. Evaluation of Supplier Strategy: Valuation Framework
94. Management of Change
95. Managing Creativity
96. Managing Employee Redundancy
97. Implementing ABC in Manufacturing Environment
98. Industrial Relations
99. Value Based Management
100. Total Quality Management
101. Strategic Decision - Making
102. Sustainability Development
103. Motivation Techniques
104. Narrative Reporting
105. Knowledge Management
106. Operations Planning and Control
107. Just-in-time approach (JIT)
108. Performance Management
109. Effective Time Management
110. Quality Audits
111. Value Added Business Controls - The Right Way to Manage Risk
112. Management Audit
113. Decision Making Under Conditions of Risk and Uncertainty
114. Cost Reduction and Cost Control
115. Cost reduction techniques in Resource Mobilization
116. Business Ethics
117. Principles and Topics in Corporate Communications
118. Business Presentations and Audience Analysis
119. Business Sustainability
CORPORATE LAWS
120. Schedule - VI
121. E-forms under MCA - 21
122. Arbitration Act, 1996
123. Valuation Techniques
124. Mergers and Amalgamations
125. Companies (Auditors' Report) Order (CARO)
126. Auditors Report under the Companies Act Issues on CARO, Documentation, Reporting
and Disclosure Requirements
127. NCLT Law and Practice
128. MCA-21 Challenges & Opportunities for the Profession
129. Limited Liability Partnership Act 2008
130. EXIM Policy and Procedures
131. Micro, Small and Medium Enterprises Development Act, 2006
132. Competition Act and Merger and Acquisition
CODE OF CONDUCT
133. Code of Ethics of ICAI and relevant emerging issues
FINANCE AND CAPITAL MARKET
134. Derivatives: Futures and Options
135. Derivatives Accounting and Taxation
136. OTC Derivatives A Legal Perspective
137. Sources of Raising Funds
138. Recent Trends in Finance and Capital Market
139. International Finance
140. Role of International Funding Institutes
141. Foreign Direct Investment (FDI) Rules
142. Project Report and Appraisal
143. Project Financing
144. FOREX Management
145. Listing Agreement
CORPORATE GOVERNANCE
146. Audit Committee Charter
147. Audit Committee and Independent Directors
148. COSO, COBIT & Enterprise Resource Planning (ERP)
149. Whistle Blower Policy Framework
150. Enterprise Governance
151. Sustainable Development and Global Reporting Index (GRI)
152. Role of CAs in Corporate Governance
153. Corporate Governance Rating
154. Corporate Governance Audit
155. Global Warming/Climate Change
156. Corporate Social Responsibility (CSR)
157. Carbon Credit
158. Improve Board Effectiveness through Good Governance
159. Impact of Corporate Governance in Global Development
160. Green Business Practices
INSURANCE AND RISK MANAGEMENT
161. Insurance Survey and Loss Assessment
162. Developments in Pension Fund
163. Anti Money Laundering in Insurance Sector
164. Risk Management
165. Valuation of Insurance Companies
166. Third Party Insurance
167. AS-15 and Actuarial Sciences
168. Product Pricing
PUBLIC FINANCE
169. Fiscal Policy and Economic Growth
170. Public Finance and Public Policy: Responsibilities and Limitations of Government
171. Taxation Perspective A Democratic Approach Public Finance in India
172. Public Debt and Economic Planning in India
173. Managing Public Fund critical issues & implications
174. Public Debt in India
175. External Debt and Foreign Reserves
176. Budget Process in India: Aids & Grants
177. The politics of Public Budgeting: Getting and spending borrowing & balancing
178. Budget and Ballots in India Participatory Budgeting from State to Centre
179. Fiscal Prudence and Challenges: A review of Centre and State Linkage
180. Effects of Public Expenditure
181. Indian Federal Finance
182. Taxation in Agriculture Sector
183. Railway Finance
184. Incidence and Effects of Taxation
185. Taxation Accountability and Realization
186. Public Sector Undertakings in India - A Paradigm Shift
187. International Funding Institutions: Role of International Funding Institutions / Changing Role
and responsibilities
188. Money Laundering
189. Rural Banking - Growing relevance and Prospect
190. Economic growth in post liberalization era
191. Delegation to Devolution A comparative Review of Public Finance in India
192. Tax Governance A middle income class agency
193. Economic resurgence of State in India: Capacity and Consent
194. Changes in Money Supply: Policy implications and relevance in the Current era
SOFT SKILLS
195. Personality Development
196. Customer Relationship Management
197. Effective representation before Income Tax Authorities
198. Stress Management
199. Presentation and Communication Skills
200. Interpersonal Skills
201. Listening and Reading Skills
202. Personal Finance
203. Economic Slowdown & Financial Crisis
OTHERS
204. Consultancy and Advisory Services
205. Business Advisory Services
206. Right to Information Act
207. Six Sigma
208. Fraud Investigation, Reporting and Prevention
209. Jurisprudence, Interpretation of Law and Evidences Act
210. Money Laundering Risk and Management including Prevention
211. CA Amendment Act, 2006
212. Merger, Demerger & Networking of CA Firms and Capacity Building
213. Art of Drafting Conveyance Deeds
OPTIONAL TOPICS
ACCOUNTING AND AUDITING
214. Audit of Members of Stock Exchanges and other Capital Market intermediaries
215. Certification under Export and Import Procedures Role of Chartered Accountants
216. Accounting, Review and Compliance Audit of Cooperative Societies and other Government
Bodies
217. Accounting Standards for SMEs and Role of Chartered Accountants
218. Accounting and Auditing Issues relating to Charitable Trusts
219. Accounting and Auditing Standards for NGO Sector
220. Audit of Educational Institutions
221. Audit Reports in Public Sector
222. Audit under Sales Tax Laws
223. Bank Audit (Central Statutory Audit and Branch Audit)
224. Insurance Audit
225. Management and Internal Audit
226. Performance Auditing in the Public Sector
227. Stock and Receivables Audit
228. General Ledger processing
229. Bank Reconciliation
230. Production and Service Costing
231. Internal Audit Charter
232. Professional Opportunities in Internal Audit
233. Internal Auditor Holding on to the Ethics
234. Industry Specific Issues in Internal Audit
235. Risk Based Internal Audit in Banks
236. Basel II and the Internal Audit
237. Activity Based Costing
CORPORATE LAWS
238. Information Technology Act & Cyber Frauds
239. Investor Protection & Minority Interest
240. Asset Reconstruction Companies
241. Mutual Funds Constitution, Running and Compliances
242. Sarbans Oxley Act, 2002 & Clause 49 of the Listing Agreement
243. Companies Bill, 2008
244. Restructuring & Liquidation
245. Related Party Transactions Procedures, Compliances and Corporate Best Practices
246. Classification & Registration of Companies
247. Management & Board Governance
248. Exchangeable Bonds
249. Foreign Trade Policy
250. Foreign Direct Investment (FDI) - Policy & Prospective
251. Due Diligence Exercises
252. Private Equity Scope and Methodology
253. Initial Public Offer (IPO) - Law and Procedures
254. Foreign Contribution (Regulation) Act
255. Mergers and Acquisitions - corporate law and procedure
256. Mergers and Acquisitions - Strategic issues (Management issues and role of CAs as Advisor)
257. Cross Border Mergers & Acquisitions
258. Valuation of Shares
259. Valuation of Business
260. Winding Up of Companies
261. How to undertake Capital Restructuring
262. Shareholders Agreement
263. How to draft Articles of Association
264. Joint Venture Agreements
265. Takeover of Companies/Shares
266. Estate Planning
267. Succession Planning
268. Corporate Succession Planning
269. Corporate Affairs Best Practices
270. Concept of Special Purpose Vehicles
271. Role of Escrow Accounts in Business Agreements
272. Drafting of Business Agreements
273. Drafting of Will - Legal Issues
274. Impact of Hindu Succession Act on Corporate Succession
275. Latest Amendments in Indian Succession Act
276. An in-depth overview of Labour Law compliances
277. Provident Fund Act An overview
278. E.S.I. Law, advantages to employees, compliances by employers
279. Bonus Act - Responsibilities of Employers - Role of Auditors/CAs in Certification of Available
Surplus/Allocable Surplus
280. SARFAESI Act - Law, Case Laws and Current Issues
281. Concept of Participatory Notes
282. Concept of Reverse Mortgage
283. Benefits of incorporating Corporate Structures outside India Country Specific
284. Competition Law and Policy
285. FEMA Rules & Regulations, Inbound & Outbound investments
286. Capital Markets SEBI Regulations & IPO Issues
FINANCIAL MANAGEMENT
287. Assessing Risk in Public Sector
288. Asset Liability Management
289. Credit Risk Management in Banks
290. New Investment Strategies
291. Reserve Bank of India Guidelines on External Commercial Borrowings and Investment
Abroad
292. Developments in Indian Capital Markets: Primary Markets and Secondary Markets
293. Financial Restructuring / Re-engineering and Financial Reporting
294. Restructuring of NPA Account
295. Valuation of Enterprise Methods used and its relative Importance
296. Commodity Market
297. Technical Analysis of Share Market
298. Business Planning
299. Internal Audit and Business Continuity Planning
300. Corporate Restructuring
301. Value for Money Audit Is it different from Internal Audit?
302. Internal Audit and Disaster Recovery Planning
TAXATION
303. Tax Planning
304. Penalties under Direct Tax Laws
305. Law and Practice of Appellate proceedings
306. Representing a Case Before Appellate Authorities under Income Tax with Mock Tribunals
307. Taxation of e-commerce
308. Foreign Collaborations Including Taxation of Foreign Collaborations
309. Taxation of Permanent Establishments
310. Tax Deducted at Source (TDS) Law and Practice
311. Union Budget 2008 and 2009 (Not Public Meetings)
312. Annual Budget Setting and Forecasting
313. Industrial Park Scheme, 2008
314. Employee Stock Option Plan (ESOP)
315. Indian Federal Finance
316. Taxation of real estate transactions
317. Taxation of Charitable Trusts
318. Taxation of HUF and Family arrangements
319. Money Laundering and Taxation
320. Direct Taxes issues arising in the following Industries
Media and Entertainment
Hospitality
Banking and Financial Services
Retail
Software
WORLD TRADE ORGANISATION
321. Foreign Trade Policy
322. Special Economic Zones
323. Emerging Professional Opportunities in the WTO Regime
324. Anti-subsidy and Anti Dumping Law and practice
325. General Agreement on Trade in Services (GATS) Issues for Accounting Profession
326. International Trade Laws
327. Issues relating to TRIMS
328. Trade Related Aspects of Intellectual Property Rights Role of Chartered Accountants
329. International Commercial Arbitration
330. Trade Remedies
331. 100% Export Oriented Units (EOU)
332. Export of Services
333. Cross Border Mergers & Acquisitions
334. Business Process Outsourcing
335. Knowledge Process Outsourcing
336. Intellectual Property Rights
337. Intellectual Property Valuations
338. Competition Law
339. Free Trade Agreements / Regional Trade Agreements / Preferential Trade Agreements
340. Foreign Direct Investment (FDI)
341. Destination India
342. Tax Havens
343. Carbon Trading
INSURANCE AND RISK MANAGEMENT
344. Detection and Prevention of Insurance Fraud
345. Audit of Entities involved in Life Insurance Business
346. Audit of Entities involved in General Insurance Business
347. Insurance Broking
348. Agricultural Insurance
349. Risk Management - Its Essentials and Process
350. Financial Risk Management
351. Accounting Issues for Entities involved in Life Insurance Business
352. Accounting Issues for Entities involved in General Insurance Business
353. Reinsurance Market, Special Areas of Reinsurance
354. Inward Reinsurance
355. Reinsurance Practice
356. Reinsurance Administration
357. Urban Insurance Issues
358. BPO and Life Insurance Business
359. BPO and General Insurance Business
360. Information Technology and Life Insurance Business
361. Information Technology and General Insurance Business
362. Engineering Insurance
363. Management Audit of Insurance Companies Life Insurance
364. Management Audit of Insurance Companies General Insurance
365. Total Quality Management (TQM) in Life Insurance Industry
366. Total Quality Management (TQM) in General Insurance Industry
367. Issues and Perspectives on Bank Assurance [covering basics, accounting, auditing and other
compliance issues]
368. Insurance Arbitration
369. Third Party Claims Management
370. Enterprise Risk Management (including maintenance of risk management systems and
processes)
371. Terrorism Risk Insurance
372. Asset Liability Management in Life Insurance Business
373. Asset Liability Management in General Insurance Business
374. Exchange Control & Taxation in General Insurance Business
375. Exchange Control & Taxation in Life Insurance Business
OTHERS
376. Arbitration and Alternative Dispute Resolution
377. Comparative Analysis of IFAC and ICAI code of ethics
378. Issues and Cases relating to Unjustified Removal of Auditors and Independence of Auditors
379. Implications of Code of Ethics in Disciplinary Mechanism
380. Requirements of New Code of Ethics for Chartered Accountants
381. Insolvency Laws: Role of Chartered Accountants
382. ISO Certification
383. Risk Management and Loss Assessment
384. Supply Chain Management
385. Material requirement Planning (MRP-I & MRP-II)
386. Works Contract - Tax Implications
387. CA: Adding Value to Economic Growth
388. Right to Information Act
389. Limited Liability Partnership
390. Workers Compensation
391. Introduction to Energy Insurance
392. Actuarial Reports in Compliance with IAS19 Issues
393. Regulatory framework for Retirement Benefits Current Issues in India
394. Actuarial Reports under AS 15 (Revised, 2005)
395. Recent International Developments in Employee Benefits; Accounting, Auditing and Taxation
Issues
396. Software Technology Parks (STP), Electronic Hardware Technology Parks (EHTP)
397. Advisory and related services to State and Central Government
398. Academic / Research Opportunities
399. Treasury and Cash Management
400. Cash Flow Forecasting
401. Preparation of operational and Capital Expenditure Budgets
402. Capital Gains Including Tax Planning for Capital Gains
403. Depository System / Dematerialization
404. Strategic Management of Venture Capital
405. Corporate Debt Market
406. Evolving Role of Chief Financial Officer (CFO)
407. Carbon Credit
408. Strategic Planning
409. Environmental Accounting
410. Recovery Management of NPAs
411. Regulatory Developments in Countries Abroad
412. Urban Planning and Environment
413. World Economic Development and Investment Planning
414. Foreign Reserves
415. Value Analysis
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