Auditing
This query is : Resolved
26 August 2014
the changes applicable for law in companies act...are the changes also applicable for Nov 14 IPCC exam
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.
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.
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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