15th March, 2014
Attention: Intermediate (IPC) and Final Course students
Applicability of notified sections of the Companies Act, 2013 for November 2014, Examinations
As students may be aware that the Companies Act, 2013 has been notified in the Official Gazette on 30th August, 2013 stating that different dates may be appointed for enforcement of different provisions of this Act through notification of the Central Government in this regard.
Having regard to the above development, the Council at its 330th meeting revised the syllabus in a limited manner in the following papers of Intermediate (IPC) and Final Course(s) as per Annexure I (shown in Bold cum Italics).
|Intermediate (IPC) Course||Final Course|
|Paper No. 2- Business Laws, Ethics and Communication||Paper No. 4- Corporate and Allied Laws|
|Paper No. 6 : Auditing and Assurance
|Paper No.3 : Advanced Auditing and Professional Ethics|
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 reference and benefit of our students, the Board of Studies has released the following publications relevant for November, 2014 examinations for Paper – 2, Business Laws, Ethics and Communication, Intermediate (IPC) Course, and Paper- 4, Corporate and Allied Laws, Final Course:
|Publication||Links for reference|
|Supplementary study material for Intermediate (IPC) Course||http://18.104.22.168/32794ssp-p2blec-ipcc.pdf|
|Supplementary study material for Final Course||http://22.214.171.124/32793ssp-p4final.pdf|
Students may also note that the Study Material and Practice Manual of Corporate and Allied Laws, Final Course released in January, 2014 has been prepared keeping in view the amendments brought in by the Companies Act, 2013.
Director, Board of Studies