CA Final with Ankush Chirimar Classes โ™ฅ๏ธ

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For CA Final Audit Novโ€™26 โค๏ธ

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Nov'26 Amendments & Revision Videos Update

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Itโ€™s never about simply giving you an already, planned Excel sheet planner or making a formality call to check whether the target was achieved or not!

Itโ€™s about guiding and planning according to the... ืงืจื ืขื•ื“ โ†
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An NBFC has the following facts as at 31 March 2026:

It has classified a loan account as standard.
The borrower has not defaulted in repayment.
The borrower has, however, breached a financial covenant... ืงืจื ืขื•ื“ โ†
RBI issues an amendment to the prudential capital-adequacy framework applicable to specified NBFCs, revising the risk weights applicable to loans satisfying the prescribed conditions for... ืงืจื ืขื•ื“ โ†
Alpha Finance Ltd., an NBFC covered by the applicable RBI prudential capital-adequacy framework, sanctions a loan for a project which management claims qualifies as a โ€œhigh-quality infrastructure... ืงืจื ืขื•ื“ โ†
During the audit of a bank, the auditor identifies the following situations relating to advances:

A term loan has been classified as an NPA because the interest and/or instalment of principal has... ืงืจื ืขื•ื“ โ†
While auditing the advances of ABC Bank, the statutory auditor examines the following four accounts as at 31 March 2026:

Account P:
The borrower has not paid interest and principal for 89 days as at 31... ืงืจื ืขื•ื“ โ†