05 July 2014
Its applicable from Nov 2014 attempt but partially.
ICAI has come out with the notification regarding the partial applicability of Companies Act 2013. 98 Notified section will be applicable for Nov 2014 exams. The Central Government has notified 98 sections of the Companies Act, 2013 on 12th September, 2013. Accordingly, those 98 notified sections are applicable for November 2014 examinations corresponding to their bifurcation into the Intermediate (IPC) and Final Course(s), i.e. from these 98 sections, 53 sections have been included in the Paper – 2,Business Laws, Ethics and Communication, Intermediate (IPC)Course, and 45 have been included in the Paper- 4, Corporate and Allied Laws, Final Course. For details of notification and supplementary study materials following link may kindly be seen----
05 July 2014
Also see notification issued by ICAI regarding Applicability of notified sections of the Companies Act,2013 for May 2015, Examinations from link given below: