Applicability of companies act
This query is : Resolved
shoaib ahmed
(Querist)
26 August 2014
is companies act 2013 applicable in audit for nov 2014
Sandeep Dharar
(Expert)
26 August 2014
Yes it will b applicable.
26 August 2014
https://www.caclubindia.com/articles/november-2014-important-info-and-links-for-ca-cs-student-21126.asp#.U_xcycWSxe8
yes refer the above link
yes refer the above link
26 August 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.
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
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
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