CMA Final Books Group 4th CMAD, CFR, ITLP and SPM & BV For Dec 25 Exam

CMA Final Books Group 4th CMAD, CFR, ITLP and SPM & BV For Dec 25 Exam

CMA Final Books Group 4th CMAD, CFR, ITLP and SPM & BV For Dec 25 Exam

Description

This Combo is authored by CA. Tarun Agarwal, CA. Leena Lalit Parakh and CMA Nidhi Mody, with the following noteworthy features:

• [Exam‑driven & Marks‑focused] Module‑wise marks distribution (2023–2025) and trend tables highlight high‑weightage and recurring topics


• [Fully Solved Past Papers] Exhaustive, examiner‑style, step‑by‑step solutions to questions till June 2025


• [100% Syllabus Mapping] Direct comparison with ICMAI Study Material, so nothing is left out


• [Quick Recall Design] Tabular snapshots at every chapter start, plus flowcharts, diagrams, and tables for clarity


• [Balanced Prep] Theory and practical coverage tuned to actual exam patterns


• [Time‑efficient Structure] Save revision time with chapter‑wise learning flows, integrated practice, and end‑of‑chapter practice sets

Each volume in the CRACKER COMBO follows a systematic and student-friendly design:

• Paper 17 – Cost & Management Audit (CMAD)

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  • Cost Audit – Legal framework, cost records, auditor qualifications; CAS & GACAP; CAAS; planning, audit programme, documentation, execution; Cost Audit Report in XBRL (as per MCA taxonomy)
  
  
  • Management Audit – Scope, reporting, performance/productivity/capacity analysis, audit of corporate services, development, HR, CSR, environment/energy/efficiency; propriety audit, social cost‑benefit analysis, ESG audit; role of CMAs
  
  
  • Internal & Operational Audit – Internal control framework; Companies Act, 2013 scope; internal audit in manufacturing; CARO reporting; operational audit techniques, engagement letters, role of CMAs; sector audits (hospitals, hotels, education, NGOs, co‑operatives, local bodies, government expenditure)
  
  
  • Forensic Audit & AML – Fraud risk management, forensic techniques, ethics, professional opportunities; risk‑based AML and compliance frameworks, international standards
  
  
  
  

• Paper 18 – Corporate Financial Reporting (CFR)

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  • Specific Accounting Standards – Ind AS 8, 12, 16, 21, 23, 36, 38, 102, 108, 113, 115, 116 (and related updates)
  
  
  • Valuation of Shares; Financial Instruments; NBFCs—provisioning, accounting & reporting.
  
  
  • Business Combination & Restructuring; Consolidated & Separate FS
  
  
  • Recent Developments in Financial Reporting; Government Accounting in India
  
  
  
  

• Paper 19 – Indirect Tax Laws & Practice (ITLP)

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  • GST (Modules 1–13) – Basics, supply & composition; time/place/value of supply; ITC; TDS/TCS; e‑way bill; refunds; returns; registration; accounts & records; audit, assessment, appeals, penalties; inspection, search & seizure; anti‑profiteering, e‑invoicing, transitional provisions, electronic ledgers
  
  
  • Customs (Module 14) – Import valuation, warehousing, duty drawback, baggage, concessional rate imports, remission/refund, trade facilitation
  
  
  • FTP 2023 (Module 15) – Salient features & schemes
  
  
  • SEZ (Module 16) – Scheme features & procedures
  
  
  
  

• Paper 20A – Strategic Performance Management & Business Valuation (SPM & BV)

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  • Performance Management Foundations – Productivity & efficiency, supply chain, data analytics, customer profitability, corporate credit rating
  
  
  • Performance Evaluation & Improvement Tools – Balanced Scorecard, DuPont, benchmarking, Six Sigma, TQM, MIS in digital environments, PDCA
  
  
  • Economic Efficiency & Pricing – Indicators, profit optimisation, market structures, pricing
  
  
  • Enterprise Risk Management – Corporate risk and causes of corporate failure
  
  
  • Business Valuation – Fundamentals; laws & compliance; methods & approaches; valuation of assets & liabilities; valuation in M&A