23 October 2014
Applicable sections of the Companies Act, 2013- for Group II : Paper 6 Auditing & Assurance Intermediate (IPC) November 2014 Examination:
http://www.icai.org/new_post.html?post_id=10951&c_id=342 No other change.
23 October 2014
Both Companies Act 1956 and Companies Act 2013 are applicable.
Changes in LAW: ICAI has come out with the notification regarding the partial applicability of Companies Act 2013. 98 Notified section will be applicable for Nov 2014 exams. The Central Government has notified 98 sections of the Companies Act, 2013 on 12th September, 2013. Accordingly, those 98 notified sections are applicable for November 2014 examinations corresponding to their bifurcation into the Intermediate (IPC) and Final Course(s), i.e. from these 98 sections, 53 sections have been included in the Paper – 2,Business Laws, Ethics and Communication, Intermediate (IPC)Course, and 45 have been included in the Paper- 4, Corporate and Allied Laws, Final Course. For details of notification and supplementary study materials following link may kindly be seen--- http://220.227.161.86/32800bos-announ15mar14.pdf Check out the supplementary study material issued by ICAI from link given below-- http://220.227.161.86/32794ssp-p2blec-ipcc.pdf
23 October 2014
Non-applicabilityof Sections 407 to 414 of the Companies Act 2013, for the Intermediate (IPC) Examination to be held in November 2014 (Paper 2: Business Laws, Ethics and Communication):
As you may be aware that sections 407 to 414 dealing with NCLT & NCLAT were covered in Supplementary study paper for Intermediate (IPC) Course under Para 1.19 of Unit 1.Keeping in view the fact that the NCLT and NCLAT are not in operation till date, students are hereby informed that the notified Sections 407 to 414 of the Companies Act, 2013 are not applicable for November 2014 examination.
CAclubindia
