CA Final Audit Paper Nov 2026 Exposed | 60 + Marks Coverage| CA Nitin Chawla A.C.C.A|

Summary

CA Nitin Chawla presents a last-minute CA Final Audit revision plan, arguing that students can target around 60 marks by prioritizing selected topics. The subtitles do not provide an actual question-paper review; they mainly contain the presenter’s predictions and study recommendations. His claims that questions will appear or that particular marks are achievable should therefore be understood as his advice, not as confirmed exam outcomes.

He also reassures students who feel their AFM exam went badly. He says a disappointing AFM paper does not necessarily mean the whole group is lost, and encourages students to focus on Audit rather than dwell on the earlier exams.

Recommended Topics to Revise

• Professional Ethics

  • Revise the First and Second Schedules.
  • Focus on Ethical Standards Board (ESB) decisions and advertising rules.
  • The presenter estimates this area could account for about 20 marks.

• SQC 1 and auditing standards

  • Prioritize EQCR, leadership responsibility, ethical requirements, and monitoring.
  • The transcript refers to “SQC One & S 2020”; the exact wording is unclear in the auto-generated captions.

• Code of Ethics

  • The captions appear to refer to the 2020 Code of Ethics.
  • Focus on specified clauses—listed in the subtitles as 9, 11, 17, 18, 20, and 21—and review the newer clauses as well. The clause references may be imperfectly transcribed.

• ESG, SDG, and BRSR

  • Cover all the principles rather than selectively preparing only some.
  • Revise the six Cs of Integrated Reporting; the exact term in the captions is unclear.
  • Pay special attention to climate-disclosure assurance methodology.

• Digital audit

  • Review cyberattacks and related threats, including phishing and vishing.
  • Also cover the metaverse, remote audits, and RPA.

• Bank audit

  • Focus on asset classification and provisioning, NPAs, drawing powers, reverse solicitation, and revenue leakage.

• NBFC audit

  • Revise scale-based regulations, Tier 1 capital, prudential norms, and asset classification.

• Forensic accounting

  • Cover the due-diligence investigation process, commission schemes, the forensic-accounting process, and the fixed-assets area.
  • Some terminology in this part of the captions is unclear.

• PSU audit

  • Prepare performance audit, propriety audit, and compliance audit.

• Auditing standards and related topics

  • SA 402: Type 1 and Type 2 reports.
  • SA 610: Restrictions on direct assistance.
  • SA 620: Adequacy of the expert’s work.

• SRE 2400 and SRE 2410

  • Revise written representations from management, objectives, and going concern considerations across the financial statements.

• SAE 3400 and SAE 3420

  • Focus on the practitioner’s duties and prospective financial information (PFI), including its presentation, planning, and performance.

Overall Message

The presenter urges students to use their remaining preparation time to cover these topics systematically. He argues that strong Audit marks may help offset a weak AFM result, but his marks and exam-coverage estimates are predictions rather than guarantees.

Speakers and Sources Featured

• Speaker: CA Nitin Chawla, who identifies himself in the subtitles as “ACC UK Certified.”
• Other speakers: None identifiable in the subtitles.
• Sources or institutions mentioned: The Ethical Standards Board, the Institute/ICAI (referred to indirectly), and a past May 2026 exam result as an anecdotal example. No specific study-material document or external speaker is clearly identified.