Final law & audit

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Soumen Banerjee (Querist)
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16 July 2014 What are the major changes in law and audit for CA-final november 14 attempt. What are the changes made by new companies act 2013 and which sections are applicable for the attempt and which chapters are changed. Will I have to purchase new books for both the subjects because I have the books for May14 attempt?

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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17 July 2014 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---

http://220.227.161.86/32800bos-announ15mar14.pdf

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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17 July 2014 Yes it will be better if you buy updated book. Also check out below link for some useful details-- https://www.caclubindia.com/forum/ca-final-nov-2014-amendments-297114.asp#.U8aTqfnSBHQ

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Soumen Banerjee

Soumen Banerjee (Querist)
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17 July 2014 Thanks for the advice. I have also downloaded the supplementary study material of law. Is it sufficient for all the amendments because it contains amendments of Chapter IX and X.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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17 July 2014 Yes it will be sufficient.