09 September 2014
new rtp issued by icai for nov 14 exam have some amedments Ques. is these applicable for nov 14 Exams for PY 13-14 & AY 14-15? I thought they should not be there.
09 September 2014
I dont think they are. We should go by the notification of ICAI. For Example:
For Example --
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. So provisions of Companies Act 1956 continues to apply for Audit Paper of IPCC in Nov 2014 exams. Furter, 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 Also check out below link-- http://www.surbhibansal.com/announcement.html
Even after this the RTP contains amendments in respect of Audit under Companies Act 2013. So ICAI has created confusion in a way. In my view we should go by the ICAI notification.
CAclubindia
