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| CA Final | Paper 3- Advanced Auditing and Professional Ethics | Under the heading “Audit of limited companies”, the topic that has been added is: Relevant provisions under the Companies Act, 2013 relating to audit and auditors, and rules made there under. Other topics that have been added are: (1) Provisions under the Companies Act, 2013 in respect of accounts of companies and rules made there under (2) Directions of Comptroller and Auditor General of India to statutory auditors |
| Paper 4- Corporate and Allied Laws | Section A: Company Law has undergone changes. The topic “Companies Act, 1956” has been replaced with “Companies Act, 2013 and rules framed there under in its entirety” Sub-topics added to the above topic are: (i) Declaration and payment of dividend (ii) Appointment and qualifications of directors (iii) Appointment and remuneration of managerial personnel (iv) Meetings of Board and its powers (v) Inquiry (vi) Amalgamations (vii) Winding Up (viii) National Company Law Tribunal and Appellate Tribunal (ix) Special courts (x) Miscellaneous provisions |
Note –
For the remaining provisions, Companies Act 1956 would continue to apply.
For the remaining provisions, Companies Act 1956 would continue to apply.
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