Audit :applicability of companies act 2013

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Mahima Sharma (Querist)
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02 February 2015 In all reference books of audit including icai's study mat and practice manual, old sections of companies act have been quoted everywhere . whereas for audit, 2 chapters were applicable for Nov 14.. are we supposed to quote new sections of new act for may,15 or old ones.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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02 February 2015 It should not be so. For Audit sections of Companies Act 2013 will be applicable. Check out the amendments issued by ICAI from link given below:

https://220.227.161.86/36416listprobos-iipc.pdf

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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02 February 2015 https://www.icai.org/post.html?post_id=10110

Also check out the revised Study Material and Practice Manual from link given above.

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