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COURSE SELECTION

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Both Groups

All 7 papers

PAPER 4 — ELECTIVE 1 (Choose One)

Select one elective paper for Group 1, Paper 4

CSR & Social Governance

CSR framework, Schedule VII, social governance and impact assessment.

Internal & Forensic Audit

Internal audit standards, forensic accounting, fraud detection and cyber forensics.

Intellectual Property Rights – Law & Practice

Patents, trade marks, copyrights, designs and geographical indications.

Artificial Intelligence, Data Analytics & Cyber Security – Laws & Practice

AI regulations, DPDP Act 2023, data analytics and cyber security laws.

Advanced Direct Tax Laws & Practice

Corporate tax, transfer pricing, international taxation, DTAA and appeals.

IFSCA – Regulations, Listing and Compliances

GIFT City, IFSC framework, listings on international exchanges and compliance.

PAPER 7 — ELECTIVE 2 (Choose One)

Select one elective paper for Group 2, Paper 7

Arbitration, Mediation & Conciliation

Arbitration agreements, proceedings, awards, mediation and ADR.

Goods & Services Tax (GST) & Corporate Tax Planning

Advanced GST, litigation, corporate tax planning and restructuring tax.

Labour Laws & Practice

Labour codes — wages, industrial relations, social security and safety.

Banking & Insurance – Laws & Practice

Banking Regulation Act, RBI, SARFAESI, IRDA and insurance law.

Insolvency and Bankruptcy – Law & Practice

IBC, CIRP, pre-packaged insolvency, liquidation and insolvency professionals.

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