The syllabi of Paper 6: Information Systems Control and Audit and Paper 8: Indirect Tax Laws of Final Course have been revised in terms of the decision of the Council taken at its 324th meeting held in March, 2013.

The detailed announcement in this regard has been hosted at the Institute’s website at

It may be noted that the examinations of the aforesaid papers in accordance with the revised syllabi will be held from November, 2014 onwards in respect of all the candidates.

It is clarified that the revised syllabi of the aforesaid papers will not be applicable in November, 2013 and May, 2014 examinations and students will be examined only on the basis of the existing syllabi in these examinations.

The syllabus of Paper 6: Information Systems Control and Audit has been revised with a view to rationalize the same in the light of recent technological developments by making necessary additions/deletions and modifications therein.

In respect of Paper 8: Indirect Tax Laws, the significant change is the addition of Foreign Trade Policy in Section C: Customs to facilitate the understanding of practical application of the provisions of customs law.

Highlights of the significant changes made in the syllabus

A. Paper 6: Information Systems Control and Audit

(i) Following new major topics have been added in the syllabus:

(a) Concepts of Governance and Management of Information Systems highlighting GRC and its related concepts, Role of IT, Business Impact of IS Risks, Role of Information Assurance, COBIT etc.; and

(b) Emerging Technologies highlighting Cloud Computing and its related issues, Mobile Computing, Green IT, Web 2.0 and Social Media etc.

(ii) In addition, the topic on IT Regulatory Issues has been added highlighting not only the relevant sections of IT Act 2000, which is covered in the current syllabus, but also other related regulatory issues e.g. need for system audit as per Clause 49 of SEBI listing requirements and audit requirements as per RBI, IRDA.

B. Paper 8: Indirect Tax Laws

(i) Foreign Trade Policy to the extent relevant to the customs law has been included in Section C: Customs.

(ii) Marks distribution among the three sections namely, Central Excise, Service Tax and Customs and Foreign trade Policy has been altered as under:

Section A Central Excise 25 marks
Section B Service Tax 50 marks
Section C Customs and Foreign Trade Policy 25 marks
  Total 100 marks

(iii) VAT has been excluded from the syllabus.

The Study Materials prepared in accordance with the revised syllabi will be hosted on the Institute’s website in the first week of September, 2013. The same will also be made available at the sale counters of the regions and branches in due course of time.

Source- ICAI

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