November 2014 ipce auditing amendments
Querist : Anonymous
Please say whether company act 2013 amendments are applicable for NOVEMBER 2014 IPCE AUDITING SUBJECT. Two different experts gave different opinions. Please refer below links. I am confused.
https://www.caclubindia.com/experts/nov-2014-group-2-exams-amendments-1844299.asp
https://www.caclubindia.com/experts/changes-in-auditing-ipcc-nov-2014-1850669.asp
1) Since Section 139 to Section 148 (Chapter X - Audit and Auditors of CA 2013) are not among the 53 out of 98 notified Sections. which are applicable for Nov 2014 exams there is no changes in Audit Subject for IPCC Nov 2014 exams.
2) Chapter X - Audit and Auditors of Companies Act 2013 has been specifically included for CA Final Auditing paper only. See the ICAI notification from below link--
http://220.227.161.86/33530bos23144nov14.pdf
Had it been for IPCC same would also had been mentioned.
So provisions of Companies Act 1956 continues to apply for Audit Paper of IPCC in Nov 2014 exams.
Check out about applicable sections of the Companies Act, 2013- for Group II : Paper 6 Auditing & Assurance Intermediate (IPC) November 2014 Examination, from above link.
Querist : Anonymous
Also check out announcement made by ICAI regarding Non applicability of Sections 407 to 414 of the Companies Act 2013, for the Intermediate (IPC) Examination to be held in November 2014.
Link:
http://www.icai.org/new_post.html?post_id=10958&c_id=342
Querist : Anonymous
And can you please send me the provisions of these 8 sections according to companies act,1956?
I want to compare provisions corresponding to these 8 sections. Please help me
Querist : Anonymous
So can you please send me the above 8 sections provisions according to companies act 1956
http://www.mca.gov.in/MCASearch/search_table.html
You can also give me your email ID, i will mail you the bare act.
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