Amendment in audit in ipcc

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SABREZ ALAM (Querist)

10 September 2014 how much amendment in ipcc for nov2014 in my view there is change in company audit chapter please clarify & provide the link for downloading the amendment if any thanks in advance

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)

10 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

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

Also 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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