Because in mah still clarification on many points are ought to get resolved... so ICAI wil wait for that then wil make it applicable.... baki ICAI k liye cant say anything ... Kabhi bhi Kahi bhi Aur Kuch Bhi kar Sakti h
First of all for any exam of ICAI amendments (rules, law, circular etc.) made before seven months are applicable. So for Cos Law too the sections notified by GOI upto 30th sep are applicable.
Regarding CS they apply the same rule too and thus for dec exam notified sections upto 1st april are applicable. Although circulars, clarifications upto june are also included for dec attempt.
Will Companies Act 2013 will be applicable in its entirety for next attempt or bits and pieces just like this time?
No, the Companies Act will not be applicable in its entirety for May 2015 attempt. ICAI has made it clear that only the sections notified till 30th Sep. shall be applicable. Here is the link of that announcement. https://220.227.161.86/33529bos23144may15.pdf
As on 30.9.2014, 282 sections of the new Companies Act have been notified, which will be appilcable for the next IPCC and Final exams. For provisions which arent covered by these 282 notified sections, sections of the old Act shall continue to apply. Pls check this link for the list of notified sections applicable as on 30.9.2014. https://www.mca.gov.in/Ministry/pdf/ProvisionsTable_CompAct.pdf
As students are aware that the syllabus of Corporate and Allied Laws has been revised in terms of the decision of the Council taken at its 333rd meeting held in May, 2014 and relevant new sections of the Companies Act, 2013 notified till 30th September, 2014 would be applicable for May, 2015 examinations.
According to the MCA this is the list of Notified Provisions of the Act: