Relevant provision for company audit in audit in ipcc

Originally posted by : Anik Sen
	I AM APPEARING FOR IPCC EXAM NOV 2014 CAN ANYONE CONFIRM ME WHAT ARE THE PROVISION OF COMPANIES ACT 2013 ARE RELEVANT FOR THE AUDITING AND ASSURANCE OF IPCC

For CA-IPC Nov’14 exams provisions of Companies Act, 1956 are applicable for audit paper in case of company audit chapter.
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Only few sections of Companies Act, 2013 notified on 12.09.2013 are relevant for the audit paper and the amendments have been given in the revision test paper, attached herewith.

ARE YOU SURE ABOUT IT AS I BOUGHT THE NEW STUDY STUDY MATERIALS IN THAT THE COMPANY AUDIT -1 CHAPTER HAS BEEN FULLY CHANGED IN ACCORDANCE TO COMPANIES ACT 2013 SO WHAT TO FOLLOW OLD ONE OR NEW ONE PLEASE HELP!!! WAITING FOR ANY EXPERTS OR FACULTY'S COMMENT 

In the revised edition of ICAI study material (July 2014 edition), Company Audit chapter I & II has been revised as per Companies Act, 2013, but it is applicable for May’15 attempt.
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For Nov’14 attempt, July, 2013 edition is applicable.
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Visit this link and verify the same. Here, the study material has been segregated as per the exams and it will resolve all your doubts.
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Chapter X of Companies Act, 2013 (Sec. 139 to Sec. 148) which relates to ‘Audit & Auditors’ was notified on 26.03.2014.
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But for CA-IPC Nov’14 exams only 53 sections out of 98 sections of Companies Act, 2013, notified on 12.09.2013 are applicable (link) and only few of them are relevant for the audit paper, as said above. None of the applicable sections affect the Company Audit chapter.