Amendment in financial reporting of ca final

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Querist : Anonymous

Querist : Anonymous (Querist)

26 August 2014 Dear Experts,

Please provide me the list of 45 sections of company act 2013 notified in Sept 2013 which are applicable for accounts exam nov 14 besides than chapter IX and Chapter X.

and also the list of accounts, audit and corporate law related sections notified in sept 2013.

Thanks

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)

26 August 2014 Chapter IX-Accounts of Companies and Chapter X-Audit and Auditors of the Companies Act 2013 has been included in Nov Exam only for CA Final. See the ICAI notification from below link-- https://220.227.161.86/33530bos23144nov14.pdf

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)

26 August 2014 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----

https://220.227.161.86/32800bos-announ15mar14.pdf Check out the supplementary study material issued by ICAI from link given below--

https://220.227.161.86/32794ssp-p2blec-ipcc.pdf

So Companies Act 2013 and Companies Act 1956 both will be applicable.

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