I WANT TO KNOW THAT IS THERE NONAPPLICABILITY OF SECTION OF NEW COMPANY ACT 2013 WHICH IS MENTIONED IN SUPPLIMENTARI PAPER.
MAINLY FOR THE TOPIC OF Alternet director,Audit committe.etc. topic as per new act.
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Ca final november 2014 query
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| Originally posted by : VISHVESH SHUKLA | ||
 |
I WANT TO KNOW THAT IS THERE NONAPPLICABILITY OF SECTION OF NEW COMPANY ACT 2013 WHICH IS MENTIONED IN SUPPLIMENTARI PAPER. MAINLY FOR THE TOPIC OF Alternet director,Audit committe.etc. topic as per new act. |
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ICAI has clarified vide announcement dated 28.08.2014, that since sec. 161(2) of the Companies Act, 2013 pertaining to appointment of alternate director was not notified on 12.09.2013, it is not applicable for Nov'14 exams.
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So, students have been advised to ignore ref. to sec. 161(2) as contained in the study material and supplementary paper for said exams and instead refer sec. 313 of the Companies Act, 1956.
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View ICAI Announcement
What about audit committe provision as per new act
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