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Intermediate (New) Course
Announcement
Modifications in the scope of syllabi of select subjects

I. Exclusion of topics from the scope of syllabi of select subjects [To be effective from November, 2019 Examination]




Paper

Exclusions
Following sections in the Companies Act, 2013 excluded from certain topics of the syllabus

Paper 2: Corporate and other laws

Topic

Sections excluded from syllabus

Prospectus and Allotment of securities

24, 30, 33, 38, & 41

Share Capital and Debentures 44, 45, 60, 65 & 72
Acceptance of deposits by companies 75
Registration of charges 81 & 85

To read further in details about Intermediate (New) Course, find the enclosed attachment

Final (New) Course
Announcement
Modifications in the scope of syllabi of select subjects

I. Exclusion of topics from the scope of syllabi of select subjects [To be effective from November, 2019 Examination onwards]


Paper

Exclusions

Paper 1: Financial Reporting

Topics excluded:

• Application of existing Accounting Standards i.e., AS 15, 21,23, 25, 27 and 28
• Application of Guidance Notes issued by ICAI on specified accounting aspects
• Accounting for Carbon Credits and related Guidance Note
• Accounting for E-commerce Business and related Guidance Note
• Human Resource Reporting
• Value Added Statement
• Expert Advisory Committee (EAC) Opinions

The Guidance Note on accounting for expenditure on Corporate Social Responsibility activities falling within the scope of topic 13 of Syllabus Contents continues to be applicable


To read further in details about CA Final (New) Course, find the enclosed attachment

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Attached File : 40_17496_syllabi.zip

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