Amendment

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Querist : Anonymous

Querist : Anonymous (Querist)

08 September 2014 Hi

I am giving my IPCC Gr2 in this nov... Somebody told me that companies act 2013 amendment is not applicable wrt audit for nov exams...Is it true?? In that respect how would i quote the section number for Company audit practical ques??? the old if i quote is it justifiable...plz respond

With regards

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)

08 September 2014 Since Section 139 to Section 148 (Chapter X - Audit and Auditors of CA 2013) are not among the 53 out of 98 notified Sections. which are applicable for Nov 2014 exams there is no changes in Audit Subject for IPCC Nov 2014 exams. So provisions of Companies Act 1956 continues to apply for Audit Paper of IPCC in Nov 2014 exams. Furter, Chapter X - Audit and Auditors of Companies Act 2013 has been specifically included for CA Final Auditing paper only. See the ICAI notification from below link--
https://220.227.161.86/33530bos23144nov14.pdf
Also check out below link--
https://www.surbhibansal.com/announcement.html

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)

14 September 2014 https://www.icai.org/new_post.html?post_id=10951&c_id=342

Check out about applicable sections of the Companies Act, 2013- for Group II : Paper 6 Auditing & Assurance Intermediate (IPC) November 2014 Examination, from above link. Notification issued by ICAI on 11.09.2014.

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