Ipce group2 november 2014 amendments

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Querist : Anonymous

Querist : Anonymous (Querist)

24 August 2014 I have to give nov 2014 attempt. Please say me if there are any amendments for auditing and it,sm. i heard that i.t syllabus is revised. I am not knowing what are amendments made in auditing

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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24 August 2014 No changes in Auditing.

There is change in IT Syllabus. See from below link--

http://www.icai.org/new_post.html?post_id=10586&c_id=342

Syllabus may be checked from revised study mat from below link--

http://www.icai.org/post.html?post_id=10123.

Also check out the applicable amendments for IPCC Nov 2014 exams from below link--

http://220.227.161.86/33704bos100614ipcc.pdf

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Querist : Anonymous

Querist : Anonymous (Querist)

24 August 2014 Sir, there is change in companies act 1956. So there will not be any changes in companies auditor chapter in auditing like changes in disqualification of auditors section etc?

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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24 August 2014 No. Since Section 139 to Section 148 (Chapter X) applicable to Audit are not among the 98 Section notified which are applicable for Nov 2014 exams.

Remember for the rest of the section Companies Act 1956 will apply.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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24 August 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

Check out the supplementary study material issued by ICAI from link given below--

http://220.227.161.86/32794ssp-p2blec-ipcc.pdf

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