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Till now, ICAI has not posted the answer sheets for MAY 14 attempt. You have to wait till the result date.
here is the soln file/editor_upload/1014291867m_14_final_financial_reporting_guideline_answers.pdf
You can refer to the Gurukrupa guideline answers in the articles tabs...
Check out from below link--
https://www.shrigurukripa.com/lat4stud.php
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