For CA-IPC Nov’14 exams, ICAI revised study material (July 2014 edition) is not applicable. . In this revised edition Company Audit chapter I & II has been revised whereas they are not applicable for the Nov’14 attempt. . Chapter X of Companies Act, 2013 (Sec. 139 to Sec. 148) which relates to ‘Audit & Auditors’ was notified on 26.03.2014. . ICAI publication, “Applicability of Standards/Guidance Notes/Legislative Amendments etc. for November, 2014 – Intermediate (IPC) Examination”, clearly states that New 184 sections of the Companies Act, 2013 notified on 27.02.2014 and 26.03.2014 are not applicable. . Therefore, for CA-IPC Nov’14 exams provisions of Companies Act, 1956 are applicable for audit paper in case of company audit chapter. . 53 sections out of 98 sections of Companies Act, 2013 notified on 12.09.2013 are applicable for CA-IPC Nov’14.
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