The companies act 2013 is it applicable or not

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 August 2014 Dear Sir,
Whether The companies act 2013 is it applicable for november 2014 exam In CA IPCC company audit

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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27 August 2014 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.
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

Querist : Anonymous

Querist : Anonymous (Querist)

27 August 2014 Thank you very much sir

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