difference between AAS & SA

  there is not much difference between AAS nd SA

only 2 or 3 paragraphs were added in each SA nd name is changed 

SA are divided into categories

 

Yes you have to now give the reference of S.A

Guys No need 2 worry much abt the change in names. D new names r very hard 2 remember n its not wise to learn dem. It wont affect ur marks much. Instead if u wana quote u can give ref. To old names only like aas1(mention in bracket dat no./name now changed)basic principles governing an audit.likewise 2 quoting new names wont increase ur marks by much as dey r used just 2 give ref. Main thing is content.so acc. 2 me it wud b wise if u dont strain urself in learning new names instead focus on content n other qus which r asked. Al d best guys 4 ur exam.

Thanks for this valuable discussion. but can I know if this practice is adaptable even for Final CA exams?