Credit - CS Muskan Gupta
Chapter 1
Compliance Framework
Topics asked in last attempt:
1. Risk of Non-Compliance (5 Marks)
2. Compliance Chart + Content of Compliance Chart (5 Marks)
Important Topics:
1. Compliance Management System
2. Significance of Compliance Management System
3. Compliance Risk-Review and Updation
4. Compliance Dashboard
5. Compliance Ownership/Monitoring
6. Role of Company Secretary in Compliance Management System
7. Apparent, Adequate and Absolute Compliances
Suggested Topics:
Risk Profile of a Company
Well Designed Compliance Management System
Chapter 3
Documentation and Maintenance of Records
Topics asked in last attempt:
Differentiate between Physical Data Room and Virtual Data Room
(5 Marks)
Important Topics:
1. Disadvantages of Electronic Records
2. Preservation of Records under SEBI Reg
3. Physical and Virtual Data Room
4. Principles of Good Documentation
5. 10 rules of naming a Folder
Suggested Topics:
Maintenance and Inspection of Documents in Electronic Form
Privacy of Records and Suggestive Steps
Chapter 4
Search and Status Report
Topics asked in last attempt:
None
Important Topics:
1. Scope and Importance of Search and Status Report
2. Points to be considered before finalizing Search and Status Report
3. Procedure under IPR laws
4. Key areas to be analysed while preparing S&S report under IPR Laws
5. Items of Cross Verification
6. Process of Examining Documents on MCA Portal
7. Property Title Search
8. Search Report of Stock Exchange
Suggested Topics:
Charge
Chapter 5
Know Your Customer
Topics asked in last attempt:
Cyber Fraud and difference between Phishing and Vishing (5 marks)
Customer under KYC (5 marks)
List of KYC Documents to be submitted in HUF (5 marks)
Important Topics:
1. EDD and CDD
2. Risk in KYC
3. Checklist for Sole Proprietorship
4. Online Fraud
5. KYC of Directors
6. KYC Norms for CS in Practice
Suggested Topics:
Illustrative checklist of all the documents
Chapter 6
Signing and Certification of Annual Return
Topics asked in last attempt:
Preparation before pre certification (5 marks)
Important Topics:
1. Signing and Certification of Annual Return
2. Mandatory filing of Annual Return when there is no AGM
Suggested Topics:
Points to be kept in mind before pre certificatiom
Do’s and Don’ts
Obligations and Penal Provisions
Various Certification by Company Secretary in Practice
Chapter 7
Role of Company Secretary
Topics asked in last attempt:
Biotechnology Industry (5 Marks)
Important Topics:
1. Role as KMP
2. Secretarial Auditor
3. Role as Internal auditor
4. Role in Investor Education and Protection
5. Laws applicable to Travel and Tourism/ Media/ Pharmaceutical
6. CS as GST Professional
7. Role as Registered Valuer
8. Insolvency Professional
Suggested Topics:
IPR Expert
Laws applicable to different departments (Bare Reading)
Chapter 12
Audit Engagement
Topics asked in last attempt:
None
Important Topics:
1. Audit Engagement Letter/Terms of Engagement Letter
2. Conflict of Interest
3. Confidentiality
4. Communication to Previous Auditor
5. Pre-Conditions of Audit Engagement Letter
Suggested Topics:
1. Offer and Acceptance
2. Appointing Authority
Chapter 13
Audit Principles and Techniques
Topics asked in last attempt:
None
Important Topics:
1. Audit Techniques
2. External Expert Opinion
3. External confirmation
4. Materiality
5. Audit Trail/ Need of Audit Trail
6. Audit Risk
7. Audit Sampling
Suggested Topics:
1. Audit Checklist- Benefits
2. Audit Planning
3. Substantive Checking
4. Audit Principles
Thank You
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