CA Himani Khurana Tuteja
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CA FINAL
Previous Exam Marks Analysis
PAPER 1: FINANCIAL REPORTING FOR MAY 2025
BY CA HIMANI KHURANA TUTEJA
May- Nov- Nov- May- Nov-
No. Chapter Name 22 22 May-23 23 24 24
1 Introduction to Ind AS - - - - - -
2 Conceptual Framework 6 6 6 6 6
Ind AS on Presentation of Items in the Fin. Stat.:-
3 Ind AS 1: Presentation of Fin. Stat. 4 5 4 6
4 Ind AS 34: Interim Financial Reporting - - - - 4 4
5 Ind AS 7: Statement of Cash Flows - - - - 2 -
Ind AS on Measurement based on A/c Policies:-
6 Ind AS 8: A/c Policies, Changes in A/c Est. & Errors - 5 - 5 - 4
7 Ind AS 10: Events after Reporting Period - - 5 - - -
8 Ind AS 113: Fair Value Measurement 5 5 - - 2 -
Ind AS on Income Statement:-
9 Ind AS 115: Revenue 14 14 12 12 7 12
Ind AS on Assets and Liab. of the Fin. Stat.:-
10 Ind AS 2: Inventories - - 5 - 2 -
11 Ind AS 16: Property, Plant and Equipment - 6 8 5 2 13
12 Ind AS 116: Leases - 8 - 8 10 2
13 Ind AS 23: Borrowing Costs 7 - - - 2 -
14 Ind AS 36: Impairment of Assets - 8 - - - -
15 Ind AS 38: Intangible Assets - - - 4 - -
16 Ind AS 40: Investment Property 5 - - - - 8
17 Ind AS 105: NCA Held for Sale 8 - 8 8 5 -
18 Ind AS 19: Employee Benefits 7 - - - 8 -
CA Himani Khurana Tuteja
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CA Himani Khurana Tuteja
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19 Ind AS 37: Prov., Cont. Liab. & Cont. Assets - - 4 - 2 2
Ind AS on Items impacting the Fin. Stat.:-
20 Ind AS 12: Income Taxes - 6 - - - 6
21 Ind AS 21: The Effects of Changes in Forex 6 - - 4 2 -
Ind AS on Disclosures in the Fin. Stat.:-
22 Ind AS 24: Related Party Disclosures - - 4 - - -
23 Ind AS 33: Earnings per Share 4 - - - - -
24 Ind AS 108: Operating Segments - 5 16 8 - 2
Ind AS on Group Accounting:-
25 Ind AS 103: Business Combinations 20 - - - 6 10
26 Ind AS 110 CFS, 111 JA, 28 Associates, JV & 27 SFS - 20 20 20 14 14
Other Ind AS:-
27 Ind AS 20: Government Grants 8 - - - 8 2
28 Ind AS 102: Share Based Payment - 6 - 8 - 8
29 Ind AS 41: Agriculture - 6 8 - - -
30 Ind AS 109: Financial Instruments 19 25 19 19 18 12
31 Ind AS 101:First time adoption of Ind AS - - - 5 5 7
32 Analysis of financial statements (as per Ind AS) - - - - - -
33 Ethics with Accounting Concepts - - - - - 2
34 Technology and Accounting - - - - 5 -
(Optional)
Deleted Chapter 12 6 6 8 - -
Most Important Chapters :-
Financial Instruments
Revenue
Bussiness Combination
Consolidation
Coceptual Framework
CA Himani Khurana Tuteja
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CA Himani Khurana Tuteja
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CA FINAL
Previous Exam Marks Analysis
PAPER 2: ADVANCED FINANCIAL MANAGEMENT FOR MAY 2025
BY CA HIMANI KHURANA TUTEJA
Jul- Dec- May- Nov- May- Nov- May- Nov-
No. Chapter Name 21 21 22 22 23 23 24 24
1 Risk Management - - - - 8 - - -
2 Advanced Capital Budgeting Decisions - - - - - - 8 4
3 Security Analysis - - 8 - - - 6 -
4 Security Valuation 24 16 8 16 26 14 12 22
5 Portfolio Management 8 8 16 24 16 16 8 14
6 Mutual Funds 8 8 16 8 8 8 8 6
7 Derivatives Analysis and Valuation 16 16 8 8 8 16 6 16
8 Foreign Exchange Exposure and Risk Management 8 16 8 8 6 8 - 14
9 International Financial Management 8 16 8 8 8 8 4 6
10 Interest Rate Risk Management 8 - 8 - 8 8 10 10
11 Business Valuation 8 8 8 8 - 8 - 12
12 Mergers, Acquisitions and Corporate Restructuring 8 8 8 8 8 8 10 6
13 Theory (All Chapters) 24 24 24 32 24 24 12 4
MCQs 30
Most Important Chapters :-
Theory (All Chapters)
Security Valuation
Portfolio Management
Derivatives Analysis and Valuation
Foreign Exchange Exposure and Risk Management
International Financial Management
Mutual Funds
Mergers, Acquisitions and Corporate Restructuring
CA Himani Khurana Tuteja
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CA Himani Khurana Tuteja
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CA FINAL
Previous Exam Marks Analysis
PAPER 3: ADVANCED AUDITING, ASSURANCE & PROFESSIONAL ETHICS FOR MAY 2025
BY CA HIMANI KHURANA TUTEJA
Jul- Dec- May- Nov- May- Nov- May- Nov-
No. Chapter Name 21 21 22 22 23 23 24 24
1 Quality Control & Engagement Standards 30 19 5 5 - 5 10 5
2 General Auditing Principles Auditor’s Respons. - - 5 - - - 5 7
3 Audit Planning, Strategy & Execution - - 4 5 14 5 - 12
4 Materiality, Risk Assessm. & Internal Control 5 5 5 9 - - - -
5 Audit Evidence (SA 501,505,510,530,550) - - 5 10 5 10 - 5
6 Completion and Review (SA 560,570,580) - - - - 5 - 5 2
7 Reporting (Incl. CARO) - - 10 10 5 9 10 13
8 Specialised Areas (SA 800 Series) - - - - - - 4 5
9 Related Services (SRS 4400, 4410) - - - - - - 5 5
10 Review of F.I. (SRE 2400, 2410) - - - - - - 5 4
11 Prospective FI. & Other Assurance Serv.(SAEs) - - - - - - - 5
12 Digital Auditing and Assurance - - - - - 4 9 4
13 Group Audits - - - 5 - 5 5 -
14 Audit of Bank & NBFC 5 9 5 5 5 5 4(Opt) 11
15 Audit of Public Sector Undertakings - 5 - - - 5 - 4
16 Internal Audit - - - - - 8 - -
17 Due Diligence, Investig. & Forensic Accounting 9 5 5 8 4 10 5 4
CA Himani Khurana Tuteja
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CA Himani Khurana Tuteja
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18 Emerging Areas: SDG & ESG - - - - - - - 6
15
19 Professional Ethics & Liab. of Auditors 12 12 12 13 14 21 22
20 MCQs 30 30 30 30 30 30 30 -
Deleted Chapters 27 33 28 14 31 4 0 0
TOTAL 118 118 114 114 114 114 114 114
Most Important Chapters :-
P.E.
SQC-1 & SA 220
Reporting, CARO
SDG & ESG
Bank, NBFC
CA Himani Khurana Tuteja
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CA Himani Khurana Tuteja
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CA FINAL
Previous Exam Marks Analysis
PAPER 4: DIRECT TAXES FOR MAY 2025
BY CA HIMANI KHURANA TUTEJA
Jul- Dec- May- Nov- May- Nov- May- Nov-
No. Chapter Name 21 21 22 22 23 23 24 24
Direct Tax:-
1 Basic Concepts - - 4 - - - - -
2 Incomes not part of Total Income - - - - - - - -
3 PGBP 14 14 14 14 14 14 14 16
4 Capital Gains - 4 - - 4 3 4 8
5 Other Sources - - 4 - - - 4 2
6 Clubbing - - - - - - - -
7 Aggregation of Income,Set off, Carry forward - 4 - - 4 - - 6
8 Deductions - - - - - - - -
9 Assessment of Various Entities :-
(i) MAT - - - - - 8 - -
(ii) Shipping Cos. - - - - - - - -
(iii) AMT - - - 8 - - - -
(iv) Firm/LLP - - - - - - - -
(v) Co-op. Society - - - - - - - -
(vi) 115BAC/Ind/HUF/AOP/BOI - - - - - - - -
(vii) Mutual Concerns - - - - - - - -
(viii) Local Authority - - - - - - - -
(ix) Tax Planning - - - - - - - -
(x) Life Insurance Business - - - - - - - -
(xi) Tax on Income from GDR - - - - - - - -
(xii) Transfer of Carbon Credits - - - - - - - -
10 Assessment of Trust & Institutions 8 8 8 8 8 8 8 10
Political Parties & Others - - - - - - - -
Special Entities- Electoral Trust - - - - - - - -
-Securitisation Trust - - - - - - - -
-REIT & INVIT - - 8 - - - - 8
-Investment Funds 8 - - - - - - -
11 Tax Mgmt, Planning, Avoidance & Evasion - 4 4 4 4 3 4 4
12 Taxation of Digital Trans. :-
(i) BEPS 4 - - - - 6 - -
(ii) Equalisation Levy - 6 6 - - 6 2 -
(i) VDA - - - - - - - -
CA Himani Khurana Tuteja
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CA Himani Khurana Tuteja
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13 Deduction, Collection & Recovery of Tax 8 8 8 8 8 8 8 12
14 Income Tax Authorities - - - - - - - -
15 Assessment Procedure 8 4 4 4 - 9 4 4
16 Appeals & Revision - 8 - 4 4 4 - -
17 Dispute Resolution - - - - - - - -
18 Misc. Prov. (Penalties) 4 - - - 4 - 4 8
19 Prov. to counteract Unethical Tax Practices - - - - - - 6 6
20 Tax Audit & Ethical Compliances - - - - - - - -
International Taxation:-
21 NR Taxation 6 6 - 7 18 3 - 8
22 Double Taxation Relief 12 8 12 12 4 6 10 6
23 Advance Ruling - - - 3 - - 4 4
24 Transfer Pricing 6 10 6 8 6 6 6 6
25 Fundamentals of BEPS - - - - 3 - - -
26 Application & Interpretation of Treaties 4 - - 2 - - - 3
27 Overview of Model Tax Conventions 2 - - - 3 - 4 3
Latest Developments in International - -
28 Taxation - - 6 2 2 -
MCQs 30 30 30 30 30 30 30 -
TOTAL 114 114 114 114 114 114 114 114
Most Important Chapters :-
PGBP
Capital Gains
Trust
REIT/ INVIT
Tax Mgmt, Planning, Avoidance & Evasion
Equalisation Levy
TDS, TCS
Assessment Procedure
Appeals & Revision
Misc. Provisions (Penalties)
NR Taxation
Double Taxation Relief
Transfer Pricing
CA Himani Khurana Tuteja
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CA Himani Khurana Tuteja
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CA FINAL
Previous Exam Marks Analysis
PAPER 5: INDIRECT TAXES FOR MAY 2025
BY CA HIMANI KHURANA TUTEJA
No. Chapter Name Jul-21 Dec-21 May-22 Nov-22 May-23 Nov-23 May-24 Nov-24
Goods & Services Tax:-
1 GST - - 4 - - - - 7
2 Charges of GST 9 - - - 4 - - 7
3 Exemptions under GST - 4 1 5 - 2 5 2
4 Place of Supply - 5 11 - 5 11 - -
5 Time of Supply 5 - - - - 5 - 2
6 Value of Supply - 9 2 4 9 - 10 9
7 Input Tax Credit 4 - 18 9 - - 10 7
8 Registration 5 4 2 4 - - - 4
9 Tax Invoice, Credit, Debit Note - - 4 - - - - 5
10 Accounts, Records & Eway Bill 4 4 2 - - 4 - 5
11 Payment Of Tax 14 14 5 23 14 23 14 18
12 Ecom Transactions - - - - - - 5 -
13 Returns - - - - - - - -
14 Refunds - 9 - - 5 5 - 4
15 Job Work - - - - - - - -
16 Assessment & Audit 5 - - 5 5 5 - -
Inspection, Search, Seizure &
17 Arrest - - 5 - - - 4 4
18 Demand & Recovery 5 4 - - 5 4 - 8
Liability to Pay in Certain
19 Cases 4 - 4 - - 4 - -
20 Offences & Penalties - 5 - 9 4 5 5 5
21 Appeals & Revision 4 - 5 - 4 - 11 7
22 Advance Ruling - - - 4 4 - - -
23 Miscellaneous Provisions - 5 - - - - - -
CA Himani Khurana Tuteja
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Customs:-
Levy & Exemptions from
24 Customs Duty - 5 - - - - - -
25 Types of Duty 5 5 - 5 5 5 - 2
26 Classification Of Goods - - 5 - - - 4 -
27 Valuation Under Customs Act 5 5 7 10 10 5 4 6
Importation, Exportation of
28 Goods - 5 8 5 5 5 4 -
29 Warehousing - - - - - 5 4 4
30 Duty Drawback 15 5 - - - 5 - -
31 Refunds 4 - - - - - - 4
32 Foreign Trade Policy - - 5 5 - - 4 4
CA Himani Khurana Tuteja
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CA Himani Khurana Tuteja
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CA FINAL
Previous Exam Marks Analysis
PAPER 6: INTEGRATED BUSINESS SOLUTIONS (IBS) FOR MAY 2025
BY CA HIMANI KHURANA TUTEJA
May-24 Nov-24
MTP
No. SUBJECTS QP RTP MTP 1 2 TOTAL QP RTP MTP 1 MTP 2 TOTAL
1 FR 14 10 23 17 64 24 22 38 26 110
2 AFM 21 0 12 13 46 16 0 18 2 36
3 Audit 21 14 28 27 90 12 10 22 25 69
4 Law 10 11 11 20 52 16 6 15 20 57
5 SCMPE (Cost) 13 9 15 13 50 10 27 13 31 81
6 DT 24 2 23 28 77 19 2 9 11 41
7 IDT 22 4 13 7 46 28 8 10 10 56
TOTAL *125 50 *125 *125 - *125 75 *125 *125 -
* Out of 5 Case Studies, Only 4 to be done. (Each Case Study = 25Marks)
CA Himani Khurana Tuteja
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