Will Corporate Mitras Kill CA Practice? Truth Every CA Student Must Know
https://youtu.be/lX6loVMREAU

🚨 SD/- on Financial Statements? Big Trouble for CAs!

Many CAs casually use SD/- (signed) on Financial Statements & Reports.
But is it actually allowed? ❌

In this video, I explain a recent ICAI disciplinary case where a CA faced action for using SD/- on Financials 👇

👉 What SD/- means in professional practice
👉 Whether SD/- is permitted on FS & Audit Reports
👉 ICAI disciplinary case explained
👉 Professional Ethics rules you must follow
👉 Practical dos & don’ts for CAs

🎯 Must-watch for CA Final & CA Inter (Audit & Professional Ethics)

Can CAs Use Sd/- on Financial Statements?
https://youtu.be/B9QVTzbwl7A

CA Final Jan 2026 Exam result will be declared on 1st of March.

Praying that all of you should get qualified in this result, All the Best guys…

Hey guys results of CA Final Jan 2026 Exams are live now check them on https://icai.nic.in/caresult/

All the best👍

Dont forget to share your result with me here in the group.

🚨 FAILED IN CA EXAMS?

I’ve shared a powerful 3-Step Introspection Framework that will help you bounce back stronger in your next attempt.

https://youtu.be/WP7E9mNwulU

CA Inter & Foundation Jan 2026 Exam result will be declared on 8th of March.

Waiting to meet you in the CA Final.

All the Best guys…

CA Final Audit Amendments May 2026 | Complete Amendment Analysis for Exams
https://youtu.be/ajwU8-RHT54

🔥🔥CA Final Audit ABC Analysis for May 2026 | Important Chapters & Must Do Topics
https://youtu.be/r2gi41anB-4

CA final audit concept capsule 31

In the digital audit and assurance chapter, we have this concept, digital audit and auditing Digitally most of the students will be confusing with respect to these two concepts. We will discuss them clearly.

Digital Audit - client is using technology for his business operations and auditor wanted to place reliance on the technology, so Auditor audits that technology used by the client in case of Digital audit.

Auditing digitally - here, Auditor uses technology for the purpose of doing audit of client.

Hope this makes your concept clear if you have any doubt with respect to this, you can let me know in the comments.

- CA Balakrishna Kovuru

List of Amendments Applicable for May 2026 Exams - CA Foundation, Inter and Final (All Subjects)

CA Foundation & CA Inter Exam results of Jan 2026 is out…

All the Best guys..

CA Inter Result Discussion & Big Announcement | CA Inter Audit Live Revision for May 2026
https://youtu.be/dD_jdjZWzIA

CA Inter Audit Chapter 2 Ethics & Terms of Engagement…

Will be live on youtube at 4 PM today



https://www.youtube.com/live/G6k6gvoTVmk?si=e87pwOkO3tGrKjcF

🚨 Cyber Security Alert for CA Firms & Professionals Advisory by ICAI

😱😱Ransomware Attacks on CA Firms
https://youtu.be/5t98m9M-D5s

Have you filled you exam application form for May 26 Exams?Last Date For Filling Exam Application Form for May 2026 CA Exams

CA Final Audit Concept Capsule – 32

In CA Final Audit, we have a chapter SDG and ESG. Many students fail to understand the main crux of this chapter. Here, we will understand what this chapter is all about.

In the process of doing business, many companies cause harm to environment & consume a lot of natural resources. If companies continue doing this without responsibility, there will be nothing left for future generations.

The concept of consuming resources responsibly without compromising the ability of future generations to meet their needs is called Sustainable Development.

To encourage this practice among companies, UN has issued 17 Sustainable Development Goals (SDGs), which we study in this chapter.

To check how far companies have achieved these goals, SEBI introduced the BRSR. Companies must prepare this report, & auditors provide assurance on whether the information reported is correct.

This is entire crux of this chapter.

– CA Balakrishna Kovuru