The Institute of Cost Accountants of India has issued a clarification to all CMA Intermediate and Final Students on the applicability of various provisions under the Companies (Cost Records and Audit) Rules, 2014, CAS 1-24, Companies Act, 2013 etc. for June 2021 term of examination. Read the official clarification issued below:
Ref No.: DoS_Academics/4/2021
Dated: 09.04.2021
Sub: Clarification for June 2021 term of Examination
This is to bring to the notice for clarification to all concerned that the following shall be applicable for June 2021 term of Examination.
| S No | Issue | Applicable for | Reference papers | Facilities Provided |
| 1 | Companies (Cost Records and Audit) Rules, 2014 as amended upto 30th November, 2020 | Intermediate and Final under syllabus 2016 | Syllabus 2016 Paper 12- Company Accounts & Audit (Intermediate), Paper 19 - Cost & Management Audit (Final) |
Information uploaded under Companies (Cost Records and Audit) Rules 2014 Updated 2019 (Consolidated) |
| 2 | CAS 1-24 (amended upto 30th November, 2020) | Intermediate and Final under syllabus 2016 | Syllabus 2016 Paper 8-Cost Accounting (Intermediate) Paper 19 - Cost & Management Audit (Final) |
Supplementary for Limited revision of CAS uploaded in website link |
| 3 | Companies Act 2013 | Intermediate and Final under syllabus 2016 |
Syllabus 2016 |
The provisions of Companies Act, 2013 and Insolvency and Bankruptcy Code, 2016 along with significant Rules / Notifications / Circulars / Orders issued by the Ministry of Corporate Affairs and the laws covered under Other Corporate Laws as amended by the concerned authority, including significant amendments upto 30th November, 2020 would be applicable for June, 2021 term of examination |
To read more in details, find the enclosed file
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