03 February 2015
I Applicability of Relevant Amendments/Circulars/ Notifications/Regulations etc. 1. The Companies Act, 2013 : The relevant notified Sections of the Companies Act, 2013 up to 30th September 2014 will be applicable for May, 2015 Examination and for other legislative amendments including relevant Notifications / Circulars / Rules / Guidelines issued by Regulating Authority cut-off date will be six months. 2. The SEBI Act, 1992 : The Ministry of Law and Justice vide Notification dated 25th August, 2014 has issued Securities Laws (Amendment) Act, 2014 which is available at the following link http://www.sebi.gov.in/cms/sebi_data/attachdocs/1409135096979.pdf 3. SEBI (Issue of Capital and Disclosure Requirement) Regulations, 2009 : SEBI vide Notification dated 25th August, 2014 has issued SEBI (Issue of Capital and Disclosure Requirement) (Second Amendment) Regulations, 2014 which is available at the following link http://www.sebi.gov.in/cms/sebi_data/attachdocs/1409120871432.pdf Note: Study Material (October 2014 edition) in this regard has been hosted under BoS Knowledge Portal, ICAI and hard copy of the same is also available. II Non-Applicability of the following Amendments/Circulars/Notifications S.No. 1. Chapter 9 of the study material (October, 2014 edition) covering provisions relating to Revival and Rehabilitation of Sick-Industrial Companies. 2. Chapter 15 of the study material (October, 2014 edition) covering provisions relating to the National Company Law Tribunal and Appellate Tribunal.
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