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PAPER 4 — ELECTIVE 1 (Choose One)
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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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