Guideline for CA Exam of ICAB (Professional Level and Advanced Level)

Prepared by Md. Mahfuzor Rahman

Assisted by Shahidul Alam Robi Audit Associate
Qualified CA (Within two Years) ACNABIN Chartered Accountants
Senior Associate, SMAC Qualified CA (within around 2 years of the Journey)
Graduated from Finance, DU Completed Graduation from Department of
Finance, University of Dhaka (9th in DU C unit
Admission Test 2015-16, and Secured 11th
position in Department based on BBA Result)
Please mail any suggestion for improvement of this guideline to
Mahfuz.rakib10@gmail.com

Disclaimer: This guideline is based on my limited experience of this journey. It doesn't guarantee
anyone's passing of CA. I tried to share my experience one to one to various CA aspirants. I felt a
combined guideline will be helpful for the new comers and those who are stuck for long days in this
journey. Yes, someone may pass without covering all the materials described herein and someone
may not pass even after covering all. Your earlier knowledge base, your retention ability of the
covered area and your delivery in exam are all influcencing factor. This is a general guideline and not
specific to individual needs.

Skills Required to Crack CA Exam

1. English reading and writing skills (it shall not be extra-ordinary but it shall be good enough.
Read more and more english resources such as English Newspaper, Articles and books written in
simple english. Try to write on various topic by your own. This advices is only for those whose skills in
english is below average).

2. Time Management Skills ( You shall have above average time management skills in exam hall.
It's exam hall and not a research lab. Don't be stucked in any question for long time. Skip it if it
seems uncrackable. Don't go for perfection always)
3. Conceptual Understanding (Clear concept of the subject areas are necessary)
4. Patience (It may not click always. You shall develop and above average patience. Always keep in
mind, you can only try and the rest upon the creator)

5. Ability to Deal with unstructured problem (Many new types of math and situation may be
presented in Exam hall. You shall try to approach to solve those from your own concepts. Ofcourse,
you shall answer the question you know best first).

6. Prioritazation skills (you can't write all points due to time limitation. You shall be able to
prioritize most important point. Don't ever be confused with the suggested answers of ICAB. Those
are too lenghty and you can't write that much detailed in exam hall)

7. Openness to invest in the right thing ( We spend a lot in so many unnecessary things but we
don't want to spend for good materials. Purchase all necessary materials that you need for CA. Avoid
locals during your exam time.)
8. Study Skils (Always sleep adequately. Without Adequate amount of sleep, you can't concentrate
and ratain what you read. You shall have a deep desire for passing CA, otherwise you can't study
enough. Don't use social media while studying. Go through previous session of 1 or 2 session to get
Idea about question pattern and then come back to manual and other resources.)

***Certificate Level***
I don't have much idea on MCQ pattern. But I believe, you shall go through the full manual
thoroughly and develop your concept. It's the foundation or base of your CA journey. Lackings of
concept will make you suffer in next levels. So don't use shortcut for certificate level.

***Professional Level***
এই লেভেভে ভেন্ন ভেন্ন ল োভসরে জন্য ভেন্ন ভেন্ন Strategy follow রভে হভে। েু েন্োমূে েোভে Audit, BS and
IT পোশ রো সহজ। েোভ চোরটো ল োস েএ টু ঠিন্। আপভন্ য়টো ল োস েAttempt রভেন্ and আপন্োর হোভে
ী পভরমোণ সময় আভে েোর উপর ভন্েের রভে আপভন্ ল োন্ ল োভস েশটে োট Use রভেন্ and ল োন্ ল োস ে
Detailed ভিপোভরশন্ ভন্ভেন্।

Resource of Professional Level (This drive is maintained by My Friend Shahidul Alam ROBI.
Please request for Access, he will try to provide in his free time)

https://drive.google.com/drive/folders/1t2WPOYlvz0tBn3Fxm0ihvBgm4S4VkT0D?usp=drive_link

1. Audit & Assurance

িভেশন্োে লেভেভের এই ল োসঠট ে ল ইস ভেভি । Audit Acceptance, Ethical Issues, Audit Risk, Audit
Procedure, Audit Opinion এইসে Area লেভ িচুর ু ভয়শ্চন্ আভস। গেোন্ুগভে theoretical পড়োভশোন্োর
লচভয় ি্যোভি োে ু ভয়শ্চন্ লেভ ল ইস ভরভ িং এেিং Answer writing এর যোপোভেভেঠট Develop রো উভচে।
Good level of reading skill, fast hand writing েো ো উভচে। ভেভেন্ন ইসুযভ concisely summarize ভর মূে
পভয়ন্ট গুভেো ভেখোর ability develop রভে হভে। Clear Concept and Time Management are the key here.

Major Areas to Cover

*ভিেয়োস ১২ লসশন্ ু ভয়শ্চন্-আন্সোর (start with the previous question to understand the pattern.
After going through some sessions, go for developing your concepts and come back to previous again)

*CL Assurance Manual (if you passed CL recently, you may not require to go through this. Important
Chapters are 2,3,13,14,15,16)
*Chapter no 13 of PL book + subsequent event related discussion in PL manual.
*All Interactive questions and self test of all other chapters of PL manual.
*make a list of important ISA and IAS, IFRS and try to keep in mind and use in answer script
wherever compatible
*If enough time in hand, you may read the whole PL Audit manual
Exam Strategy
*Start with the question you know best (Script Evaluator এর Fisrt Impression Gather রোর জন্য এটো
জরুরী)

*100 marks answer is a must as our accuracy of answer to all question is not guaranteed. Further,
Average marking might be done considering the theoretical nature of the course. Thus, the more you
answer, the higher the probability of pass (given that you maintain a moderate level of accuracy).

*Answer in paragraph format/ points format based on the nature of question (For example at first
relevant threat/issues, then logic and then conclusion).

*If you are not sure about the answer, try to answer from both perspective with logic and
assumptions from both end)
*Try to be concise and try to write the important parts depending on marks. Keep an eye on marks
and utilise time accordingly. For each mark, you will get 2 Minutes at best and it includes case
reading time also.

2. Business Strategy

PL er সেভচভয় সহজ ল োস েহয়ভেো এটো ভেভশষ ভর যোরো দ্রুে ইিংভরজজ পড়ভে পোভর, েুঝভে পোভর এেিং
ভেখভে পোভর৷ এখোভন্ লেশ েড় েড় ল ইস েোভ ৷ ল ইভস Relevant, Irrelevant both type info েোভ ৷ েোই
আভগ requirement পভড় then case পড়ো উভচে৷ Time Management is the key.

Major Areas to Cover

*Read the 46 page sheet/110 page sheet of Business Model Summary/Business Strategy Summary

*Previous 10 session Questions and answers (Try to read the requirement first and then case and try
identify points by own. It will develop your skills and reduce fear of big case).

*Clear concept of NPV related maths and Ratio Calculation (FM Chapter number two might be helpful)
*Go through all maths of previous years carefully
*Go through the manual and find out the maths. Practice those. Reading whole manual is not
possible for the new comers. However, if you have tried many times, then you may need to go
through the whole manual.

*Stay updated with economic condition of the country and world and facts and figures such as
inflation, GDP, foreign currency reserve etc.

Exam Strategy
*Start with the question you know best (Script Evaluator এর Fisrt Impression Gather রোর জন্য এটো
জরুরী)
*Try to answer in points format wherever relevant (It will help in time saving and keeping your script
clean)

*100 marks answer is a must. (Read requirement first and then case, mark important points of case
while reading and give sign of requirement in which specific info can be used. Don’t spend too much
time in reading case. You will be able to read the case only once.)
*Don't be upset if you can't generate exact solution of problem. Try to write from the generalised
view in such case. Don't worry too much on accuracy. Here, answers can vary person to person.

*At last moment, if your left with a case and questions, you may skip reading case and start
answering the question from general viewpoint. You know sometimes there is not enough relevant
info in case.

3. Information Technology
Professional Level-এ এ মোত্র ল োস েলযখোভন্ মূখস্তভেেযো োভজ আভস। পুভরো েই পড়ভে পোরভে েোভেো েভে
লসভেভত্র Information overloaded হভয় গুরুত্বপূণ েভেষয়গুভেো অভন্ সময় মভন্ রোখো ঠিন্ হভয় যোয়। েোই
আমোর মভন্ হয় Summarized Sheet গুভেোর ভেভিভে ভিপোভরশন্ ভন্ভে Success Possibility লেভশ।
েযজিগেেোভে আমোর পভরভচে লেভশরেোগ মোন্ুষভ ই ভশট পভড় পোশ রভে লেভখভে এেিং লেখভে। এই ল োভস ে
টোইম মযোভন্জভমভন্টর সমসযো লেমন্ লন্ই।

Major Areas to Cover

*Study the 126 page sheet. Focus on diagrams and points. Try to develop a short note of key points
related to various topic. If you can memorize the point, you will be able to write something in exam
based on those points.
*Manual (I suggest to read it only if you have attempted multiple times)
*There are some suggested questions of IT governamce. Try to find out the answers of those from
the sheet and internet
*Study previous 5 to 8 session questions and answers

Exam Strategy
*Start with the question you know best (Script Evaluator এর Fisrt Impression Gather রোর জন্য এটো
জরুরী)

*try to answer 100 marks. Though it's difficult to write answers of unknown question of IT, you shall
try to relate it with other concepts and write accordingly. For example, for IT audit related question,
you may write based on normal audit's perspective if you don't know exact answers. Read the
question and try to write at least something related even if you don’t know exact answer. There shall
be some texts in your scripts where examiner cane give you marks.

4. Financial Management

Non-Finance Background এর স্টুভ ন্টভের জন্য এই ল োসটো ে লেশ আেিংভ র ন্োম হভয় েোাঁড়োয়। এই ল োভসরে
মযোন্য়োভে লমোট ১০ টো চযোপ্টোর আভে। চযোপ্টোভরর লেেভরর আভেোচন্ো অভন্ লেভশ Summarized but
চযোপ্টোভরর লশভষর Self-test গুভেো লেশ advanced. েোই এই ল োভস েলেশ লেগ লপভে হয় স্টুভ ন্টভের৷ এই
ল োভসরে এক্সোভম মুেে চযোপ্টোর 2 এেিং চযোপ্টোর 9,10 লেভ মযোে আভস িোয় ৪০-৪৫ মোক্স েএর। েোভ মযোেগুভেো
লেভসভে ল োন্ পযোটোন্ েFollow ভর ন্ো। েোইন্যোভের In Depth Knowledge েো ভে ভন্ভজর মভেো ভর ঐ
মযোে রোর Try রো যোয়। আমোভের এ োভ ভম েোইভে ভর আসো ভ েু মযোেও এখোভন্ আসভে লেখো যোয়
লযগুভেো আসভে মযোন্ুয়োভে Cover রো হয় ন্োই। েোই আমোর মভন্ হয় পুভরো মযোন্ুয়োেটো েোভেো েোভে রো
উভচে৷ আর যভে সম্ভে হয় Ross এর Corporate Finance েই লেভ ও মযোে রো লযভে পোভর যভেও এটোর জন্য
সময় লের রো ঠিন্ হভে। যোরো েীর্ভেন্ ে ধভর আটভ আভেন্ েোরো Ross এর েইভয়র লহল্প ভন্ভে পোভরন্।
Major Areas to Cover

*Manual Full (special focus shall be given chapter 2,9,10 and 5). চযোপ্টোর ২ এ Relevant এেিং Irrelevant
যোশ Flow টো েোভেো েোভে েুভঝ ভন্ভে হভে। লেখভে হভে ন্েু ন্ িভজভির জন্য ঐ Cost টো Incremental ভ ন্ো।
চযোপ্টোর 9,10 এ Buy Rate, Sell Rate ল োন্টো use হভে লসটো Indirect Quotes and Direct Quotes এর লেভসভস
েুভঝ ভন্ভে হভে। সোধোরণে এমন্ লরভট Buy হয় লযটোভে আমোর খরচ লেভশ হভে আর েযোিংভ র/Intermediary'r
েোে হভে। এেিং এমন্ লরভট লসে হভে লযটোভে আভম Net Amount ম পোে। এখোভন্ও
েযোিংভ র/Intermediary'r েোে হভে। Spread এর লগইন্টো সেসময় েযোিং পোভে এেিং আভম সেসময়
comparatively disadvantaged লরটটো use রে। লযটোভে আমোর েোে ম হভে অেেো Loss লেভশ হভে। এই
ভেপ্ট গুভেো খুে েোভেো েোভে ভিয়োর ভর ভন্ভে হভে।

*Don't ignore theories portion of book.

*Class of Masud Khan Sir for chapter 9-10 (May be available in YouTube).
*All other ICAB class (for those who thinks their concept is not that much developed and feels it is
difficult to develop by own from ICAB manual. ICAB manual is much summarized).

*Ross - Corporate Finance (For those who are stucked for long time. Study only relevant areas
comparing with ICAB syllabus).
*ICAEW Question Bank (For those who attempted a few times, whole question bank solving will be
helpful. For new candidates, try to practice 1/2 math related to each topic/chapter. In total 15-20
maths may be practiced).
*Previous year ICAB (8-10 sessions)

Exam Strategy
*Start with the question you know best. (to me, it seems that question of hedging is much more
straight forward if YOU can derive whether to buy or sell and slect correct rate to be used. If you are
confident in this area, start with this.)
*Try to answer 100 marks (it's difficult though)
*For uncommon question, try to answer from your own understanding. Try to do, some relevant
calculation and develop a structured way of solution. It will help in getting atleast some marks.
However, you shall attempt such question at last.

*Proper Time management is important. If you are stucked anywhere, don't give much time. Skip it.
It's exam center and not a research lab.

*Some questions carry much mark only for limited calculation. These are highly time saving area.
Answer those at the beginning if you are confident of accuracy. And ofcourse save time in those so
that you can utilise in complex problems.

5. Tax Planning

েযজিগে েোভে TPC ল িভেশন্োে লেভেভের সেভচভয় ঠিন্ ল োস েেভে মভন্ হয় আমোর োভে৷ এখোভন্ লেশ
ভ েু Consultancy টোইভপর ু ভয়শ্চন্ আভস৷ মযোন্ুয়োভে Practice এর জন্য পযোপ্ত
ে Self Test, Interactive
question ন্ো েো োয়, স্টুভ ন্টভের লেশ লেগ লপভে হয়। অভন্ টো Unstructured Preparation ভন্ভে হয়।
আমোর েযজিগে অভেজ্ঞেোয় লেভখভে, এই ল োস েশটে োট ভিপোভরশন্ ভন্ভয় পোশ ভরভে এমন্ মোন্ুভষর সিংখযো
খুেই ম। েোই Detailed Preparation লন্ওয়ো জরুভর। এক্সোম হে এ টোইম মযোভন্জভমন্ট রভে লেশ লেগ
লপভে হয়।
Major Areas To Cover

VAT - Manual (full including maths) + ACT (Full) + Rules (Relevant ones) + SRO, GO,
Explanation letter ( Important ones) + Previous Questions (from 2019 May-June to present).
লযসে লস শন্ আইন্ পভড় েুঝভে ষ্ট হয়, লসগুভেো আব্দুর রউফ স্যাররর বই থেরে বযাখ্যা সহ লেখো যোয়।
এই Area টো লেভ মোক্স েলেোেো েূেন্োমূে সহজ। েোই েোভেো েোভে ভিপোভরশন্ ভন্ভে হভে। এইটো Strength
Zone হভে পোভর।

Transfer Pricing - Manual + Snehasis Sir's Class + Section 204 to 208 of ITA 2023 +
Previous (12-14 session). Method টো ধরভে পোরভে, এই মযোে খুে সহভজ, অল্প সমভয় রো যোয়। টোইম
লসভেিংভসর েোভেো এ টো অিংশ এটো। লযটো অন্য ু ভয়শ্চভন্ োভজ েোগোভন্ো যোভে।

DTAA - Manual + Singapore and Mayanmar DTA agreement + Snehasis sir's Class +
Snehasis sir's Slide + Previous questions (10-12 sessions). ভরভসন্টভে এই অিংশ লেভ লেমন্
ু ভয়শ্চন্ আসভে ন্ো। েভে, question pattern continuously change হভে৷ েোই লযভ োন্ ভ েু হভে পোভর৷
ন্েু ন্রো যোরো অভন্ ল োস েএ সোভে Attempt রভেন্ েোরো হয়ভেো এই Area লে ম লেো োস ভেভে পোভরন্।

Tax - Manual (though some portion became irrelevant still I think major areas remain unchanged.
You may update the section reference based on new ITA. SMAC লেভ লেশ ভ েু ভরভসোস ে লের হভয়ভে
Mapping, Change এসে ভরভেভট । Manual প্লোস লসগুভেো ভমভেভয় পড়ভে পোভরন্। ন্েু ন্ Manual চভে আসভে
লেো আর সমসযো ন্োই) + Previous (10-12 session) (অভন্ভ র মভধয confusion আভে লয এই অিংভশর
ভিভেয়োস ী এখন্ Irrelevant ভ ন্ো। আমোর েযজিগে েোভে মভন্ হয় It's still relevant. The situations are all
same. There are just some minor changes and changes of Reference. েোই আমোর মভন্ হয় ভিভেয়োস
পড়োর সময় Relevant লস শন্ টো SMAC এর ITA vs ITO Mapping use ভর New ITA লেভ লেভখ ভন্ভে
হভে। েুই জোয়গোয় যভে এ ই েো উভেখ েোভ েোহভে লেো সমসযো লন্ই৷ যভে লচইঞ্জ েোভ লসভেভত্র Answer টো
আপভ ট ভর ভন্ভে হভে। New section টো সে সময় আপভ ট ভর ভন্ভে হভে+ ITA 2023 (Raw Act টো
এ েোর Go through রো উভচে) + Resources of SMAC on Changes, Mapping Etc. (Available on their
LinkedIn in Page)

Customs - Last session এ লেশ সহজ ু ভয়শ্চন্ আসভে এই অিংশ লেভ ৷ Manual টো লেখো লযভে পোভর।
ভরভসন্টভে লেশ দ্রুে PL পোশ রো Ehesanul Abed এর সোভে েো েভে লজভন্ভে Manual টো লেশ ভেস্তোভরে।
ঐখোভন্ লেশ ভ েু SRO লেওয়ো। লসগুভেোর Table অিংশ টো ভিপ রো লযভে পোভর। Criteria To avail
Exemption, HS Code er table er sheshe ভ েু পভয়ন্ট েোভ লসগুভেো এেিং Important Area গুভেো লেখো
লযভে পোভর SRO লেভ । Customs ACT টো পড়ো যোয় সময় েো ভে। Fakhrul Sir এর ক্লাস্ লর ে লেখো
লযভে পোভর োভরো োে লেভ োভেি ভর।

*Follow Some Tax professional who writes on Taxation Issues in LinkedIn. You may Follow post of
Snehasis Barua Sir, Tahmin Muhammad Ibnul Vai, Masum Gazi vai, Abdur Rouf Sir and some other
professionals. ওন্োরো ভেভেন্ন Confusing এেিং Challenging Area গুভেো ভন্ভয় ভেভখন্। এক্সোভম এই টোইভপর
ভ েু Challenging ু ভয়শ্চন্ ভ ন্তু আভস। এেোড়ো অভন্ভ Updated SRO, Explanation, Clarification লযগুভেো
পোেভেশ হয় লসগুভেো লশয়োর ভরন্। ওন্োভের লপোস্ট গুভেোও Follow রো যোয়। Both for exam and Own
knowledge improvement.
Exam Strategy
*Start with the area you know best. (I started with VAT section as it seems more structured to me)
*Try to answer 100 marks. Try to use section/rules/SRO/GO reference wherever you can.

*If you get stucked anywhere, don't kill time, just skip. It's an exam centre and not a research lab.
You shall not do everything correct and shall not be much innovative.

*If at last moment, you think time is short, use your own strategy. At least answer some portion. For
example, if there is a math which you know well but you are left with only 3-5 minutes, you may
avoid calculations. Do a format and put the numbers in million or Thousands in appropriate rows and
columns. You may even write theoretical procedure of solving the math if you don't time to go for
calculation. For example, you have been asked to calculate the tax liability and you don't have time to
derive the income figure. In such case, you may write theoretically that tax liability will be higher of
gross receipt, Minimum Tax of TDS and Tax calculated on total income. These are my own strategy.
And use those only at the last moment disastrous moment if you fall in Such situation.

*Leave for exam center early. Use CNG or other convenient transports for going to exam hall. You
shall stay full fresh. Avoid Locals during exam time. Sleep adequately before exam day. No need to
panic. You will pass only when it is destined for you. You just need to try your best. Rest upon the
god.

* You may appear some mock exam at home.

6. Financial Accounting

এ জন্ ভসএ স্টুভ ভন্টর োভজর লেভত্র (Both Firm and Corporate) এই ল োসটো ে অভন্ লহল্পেুে। ু ভয়শ্চন্
পযোটোন্ েভন্ভয় ভ েুটো এক্সভপভরভমন্ট হভে সোম্প্রভে সময়গুভেোভে৷ Deferred Tax আসভে িভেভন্য়ে। এই
জোয়গোটো ভসভেেোভস Cover ন্ো রোয় অভন্ভ ই Ignore রভে লশষ পযন্ত। ে ভ ন্তু এে লেভশ মো ভে সর
Deferred Tax এর ু ভয়শ্চন্ আভস ইেোভন্িং, এটোভ আর Ignore রোর ল োন্ সুভযোগ ন্োই। সোভে IFRS 16,
IFRS 9 এর ভেষয়গুভেোও আসভে। এই ল োস েপোশ রভে হভে ভেপ্ট ভিয়োর েো ভে হভে and Time
Management is the key here.

Major Areas to Cover

*Manual (চযোপ্টোর ৩ লেভ ৬ খুে েোভেো ভর পড়ভে হভে। েোরপর চযোপ্টোর ৯ লেভ ১৩ খুে েোভেো ভর
আয়ি রভে হভে। এই ভেষয়গুভেো সেভচভয় গুরুত্বপূণ।ে যভে এটো আপন্োর জন্য খুে গুরুত্বপূণ েattempt হয়,
েোহভে চযোপ্টোর ১৪ ও লেভখ যোন্। Advanced level এ লযভহেু disposal এর math try রভে এেিং PL এ
অভন্ ভেন্ আসভে ন্ো, এইেোর চভেও আসভে পোভর। Chapter 8 লেভ IAS 39 এর অিংশটো েোভে েো ীটো
লেখভে পোভরন্। Self Test 5,6 and previous years PL and AL question regarding Financial instruments
might be useful. যোরো েীর্ভেন্
ে আটভ আভেন্ েোরো IFRS 9 ACCA'r েই লেভ লেখভে পোভরন্। (Manual
পড়োর লেভত্র লমইন্ লটক্সট অেশযই পড়ভে হভে ভ ন্তু Main Focus ভেভে হভে on all self tests and Interactive
questions. এখোভন্ ল োন্টো েোে লেওয়ো যোভে ন্ো। োভরো লেভত্র Math লেখভেই হভয় যোয় and োভরো হোভে েভম
রভে হয়। েোই আপন্োর সেমেো ভেভেচন্োয় আপন্োর লযটো িভয়োজন্ লসটো রুন্৷ েভে আমোর পরোমশ ে
েো ভে at least ভ েু math হভেও হোভে েভম রুন্।
*IFRS 16 from ICAEW Manual (েেেমোন্ েোস্তেেোয় Lease ল Ignore রোর সুভযোগ ন্োই। ICAB'r েইভে এটো
আপভ ট ন্ো েো োয়, ICAEW এর েই লেভ পড়ভে হভে।)
*Deferred Tax (very much important. ভেপ্টটো খুে েোভেোেোভে ভিয়োর ভর ভন্ভেন্। watch videos from
Youtube and read articles of silvia Cpd box. ভ েু Math practice রভে হভে। ICAB previous Deferred
Tax সে লেখভেন্। এেোড়ো এ োউন্টঠটিং এর অন্য ল োন্ েইভয় Deferred Tax এর মযোে লপভে লেখভে পোভরন্।)

*Go through theory of Chapter 1-2 (less important but ভ েু মোক্স েএখোভন্ েোভ । ন্ো পড়ভেও ভন্ভজর
আইভ য়ো লেভ ভ েুটো লেখো যোয়। ভ ন্তু আভম পড়োটো সোভজস্ট রে। েভে এটো পড়ভেন্ েো ী সে ভিপোভরশন্
লশষ হওয়োর পর)

*জোন্োভের
ে লেভস স ভিয়োর ভর ভন্ভেন্। খন্ ভরি এন্ড ভরওয়ো ে ট্রোেেোর হভে, খন্ আসভে ট্রোভে শন্
টো হভে এগুভেো েুভঝ ভন্ভে হভে৷ ভরভসন্ট ভ েু লসশভন্ জোন্োে
ে লেভ লেশ েোভেো র ম মোক্স েএর ু ভয়শ্চন্
আসভে।
*Previous questions ( ১০ sessions)

Exam Strategy
*100 Marks answer is very much important. Start with your strength zone
*Don't panic seeing the question pattern. Nothing is out of your concept. Format may be different.
Try to answer from your concept
*Don’t go for perfection in single FS and Consolidation. You will be awarded partial marks for as
much you have corrected. Standard workings of consolidation are mandatory. If you don’t
understand an adjustment, you may ignore it completely. Don't kill time to match Balance Sheet.
Again it's exam Center not your audited annual accounts.

*Start for exam hall on time

*Manage Time efficiently. Appear some mock exam at home if your time allows

7. Corporate Laws

CLP ল িভেশন্োে লেভেভের সেভচভয় Unpredictable ল োস েেভে মভন্ হয় আমোর োভে। খভন্ো অভন্
সো ু ে
ে োর এভস ু ভয়শ্চন্ েভর যোয়, আেোর খভন্ো অভন্ ভিভেয়োস ু ভয়শ্চভন্।

Major Areas to Cover

*Manual Full (special focus shall be given on all Interactive questions and self test) Special focus on
labour act, companies act, Securities exchange related rules and regulations, FRC Act.

*Study recent circulars (FRC circulars most important) (may form group to read various recent
circulars and make summary. However, my personal suggestion is not put much time on circulars as
it is difficult to get circulars common)

*Previous (10-12 sessions)-highly important -

*Memorize section reference of all previous question, interactive question and Self Test
*Do all classes of Yeasin Miah FCA sir

Exam Strategy
*try to answer as much as you can. Try to use section reference wherever possible.
*For unknown question, you may write from your general idea. However, if you see it's totally
untouchable, then leave it
*Start with the question you know best (Script Evaluator এর Fisrt Impression Gather রোর জন্য এটো
জরুরী)
 ****Advanced Level****
েীর্ভেন্
ে অভন্ CA Aspirants Advanced Level এ আটভ আভেন্। Advanced Level এর ল োস েগুভেো
েেেমোভন্ এ টোর সোভে অন্যটো Inter-related হভয় যোভে। Earlier developed concept গুভেোর লেশ েোে Use
আভে েেেমোভন্র এক্সোম পযোটোভন্।ে Proper Time management skills and clear concept of various area are
required to crack AL. AL er েোইভের লয অভেজ্ঞেো এেিং Expertise , েোভেরভ পরোমশ ে লেওয়োর লযোগযেো
আমোর লন্ই। েোরপরও ভন্ভজর অভে েুদ্র অভেজ্ঞেো লেভ ভ েু ভেষয় লশয়োর রেোম যভে োভরো ভেন্দুমোত্র
উপ োর হয়।

Resource of Advanced Level (This drive is maintained by My Friend Shahidul Alam ROBI. Please
request for Access, he will try to provide in his free time)
https://drive.google.com/drive/folders/1eglcCKXp1ACuxREKUcNvy9-6oTCjVJJI?usp=drive_link

***Corporate Reporting
এই ল োভস ে ু ভয়শ্চন্ পযোটোন্ েিভেভন্য়ে change হভে। খভন্ো অভন্ লেভশ সহজ but Lengthy ু ভয়শ্চন্
চভে আসভে আেোর খভন্ো অভন্ ঠিন্ ু ভয়শ্চন্ হভে। েোই এক্সোি ভিপোভরশন্ প্লোন্ লেওয়ো ঠিন্।
লমোটোমুঠট সে ভে Cover ভর লযভে হভে আর েোভ টো সৃঠষ্ট েেোর ইেোর উপর। Don't skip exam of any
session ever. Who knows when it clicks!

Major Area To cover

*Manual (Chapter 9 to 23 -may skip chapter 17) (I followed ICAEW's Manual bought from Nilkhet).
Special focus shall be given on all worked example, Interactive question and self test and audit focus
section of each chapter. If you have attempted several times, then please go through the whole
manual.)
*For IFRS 15 , go through the slides of Snehasis sir as manual is not that much detailed.

*For audit portion, go through Chapter 13 of CL assurance and some previous question of PL Audit
regarding audit risk and audit procedure

*go through relevant areas from PL Financial Reporting manual when you think that you have
forgotten basic concept of specific IAS/IFRS

*Go Through and practice last 10-12 session previous years question and answer

*Study One Page IAS/IFRS Summary regularly (not all IAS/IFRS required)
*Follow Silvia CPD box, IASplus website

Exam Strategy
*100% answer is a must as your accuracy is not always perfect
*Develop own format for Ratio Analysis question. Try to cover in the shortest possible time. Keep in
mind that for each marks, you will get only 1.8 to 2 minutes time.
*start with the question that you know best (first impression matters)
*Don't waste too much time if you stuck anywhere. It's an exam Center not research lab.

*Develop strategy to save time in various types of question while you practice at home (for example
multiple column for separating consol adjustment and single fs adjustment is not required.)

*Appear some mock exam at home

***Strategic Business Management

ভসএ'র এই ল োসটোে েেেমোভন্ অভন্ গুভেো ল োভসরে Combination হভয় লগভে। Business Strategy, Audit,
Financial Accounting, Corporate Reporting, Financial Management এগুভেো সেই আভস ভেন্ন ভেন্ন লসশভন্৷
েোই লমোটোমুঠট সেভেভ লেভস Knowledge েো ভে হভে।

Major Area to Cover

*PL FM Manual (Chapter 9,10)
*Assurance Manual (CL) chapter 13, 14, 15, 16
*Basic concepts of financial accounting and corporate reporting. There is no specific area. এভ েোর
এভ জোয়গো লেভ ু ভয়শ্চন্ আভস। One Page IAS/IFRS summary might be helpful
*Business Strategy Model Summary Sheet (46 page one or 110 page one)
*All Interactive Questions of All chapters of SBM (Special Focus on chapter 12 to 19)
*Previous 7-8 session questions and answer
*SBM Manual (If you are stucked for many years, please go through the whole manual also.)

Exam Strategy
*100 Marks answer is a must
*Always start with the question you know best (First Impression Matters)
*Don't waste too much time on easy theoretical questions
*Don't keep math untouched even if it seems hard. Try to answer from your viewpoint.
*Appear mock exam at home

***Case Study
আমোর োভে Advanced Level এর সেভচভয় সহজ ল োস েমভন্ হয় এটো। It's all about planning and
execution. Time management is the key.

Major Area to Cover

*basic concepts of NPV calculation

*basic formulasand interpretation of common Ratio
*Stay updated with economic condition of country and world and memorize some economic data
such as GDP, Inflation, FC reseve and use in answer wherever relevant.
*Stay updated with various industry, problems that industry is facing and key factors of success of
that industry (Regular reading of newspaper might be helpful)
*Study Pros and Cons of various types of financing and Study basics of new financing Model such as
Sukuk
*Study some good case format of qualified CA's.
*Study Previous 8-10 session Previous years
*Study and memorize some common recommendations, SWOT, Ethical issues, sustainability issues
etc.
Exam Strategy
*Develop your own case format based on your handwriting speed.

*Write answer of specific question and go back to executive Summary to Write executive Summary of
that portion. It will help in saving time and reduce risk of executive Summary being untouched

*In case exam, 100 marks answer is a must. It's even mentioned in the question paper. Very less
likelihood of pass without answering full.
*your answer scripts shall look like a report. Clean and clear handwriting will be helpful.
*Write from birds eye view. Too much detail will not allow you to answer 100.

Best Wishes for All.

Special Gratitude to:

Shahidul Alam Robi - Qualified CA (Articleship Running), BBA (Finance, DU), Senior Associate,
Snehasish Mahmud and Co.
Mostak Hossain Toukir ACA - BBA (Finance, DU), Manager , Abul Khair Steel Melting Ltd)
Zionul Haque ACA, CISA - BBA (Finance, DU), Manager, DBL Group
Gulam Kibria ACA - BBA (Finance, DU), Manager, ACNABIN Chartered Accountants
Mehedi Hasan, ACA - BBA (Finance, DU), Credit Controller, Lipton (Unilever)
Mainuddin Hasan Jowel- Qualified CA (Articleship Running), BBA (Finance, DU), Audit Associate,
ACNABIN Chartered Accountants
Mohammed Moinuddin - CA Advanced Level- BBA (Finance, DU), Audit Assistant, KPMG Bangladesh
Naim Uddin Chy ACA - BBA, MBA (AIS, DU), Manager, Abul Khair Group