It is hereby notified for general information that the Sections of The Companies Act 2013 as specified in Annexure I for Intermediate Course and Annexure II for Final Course, along with its Rules framed thereunder shall be applicable for the CMA Intermediate Course and CMA Final Course Examinations respectively for December 2014 Examination. Applicability of Companies Act 2013
(i) The provisions of the Companies Act, 1956 which are still in force would form part of the syllabus till the time their corresponding or new provisions of the Companies Act,2013 are enforced.
(ii) If new legislations are enacted in place of the existing legislations, the syllabus would include the corresponding provisions of such new legislations with effect from a date notified by the Institute.
(iii) For reference and benefit of CMA students, the Department would release relevant material.
(iv) For applicability of Companies Act,2013 for June 2015 examinations would also be notified in due course and appropriate reading material would also be made available to students well in advance before examinations. Applicability of Companies Act 2013
(v) The sections notified for December 2014 Examination were notified by MCA,GOI w.e.f.12.9.2013.
Institute reserves the right to modify applicability of sections of the Companies Act,2013. All concerned are hereby requested to note this announcement and facilitate to make a proper and wide publicity to meet the concern of stakeholders on the stated subjects.
This issues with an approval of the competent authority.
CMA Chiranjib Das
Joint Director, Head – Academics Department ( Board of Studies)
Secretary to the Board of Studies Committee
Download Supplementary Reading Material on Notified Sections of Companies Act 2013 – for December 2014 CMA Examinations – CMA Intermediate Course Syllabus 2012.
Notes on Notified Sections of Companies Act, 2013 (for December 2014 CMA Examinations – CMA Intermediate Course Syllabus 2012) is now available on the website of the Institute under Student’s Download Section. Applicability of Companies Act 2013
Please Click here to download the reading material.
Supplementary Reading Material on Notified Sections of Companies Act 2013 – for December 2014 CMA Exams
Notified sections of The Companies Act 2013 will applicable in following papers.
Papers 5 – Financial Accounting
Paper 6 – Laws, Ethics & Governance
Paper 12 – Company Accounts & Audit
Paper 13 – Corporate Laws & Compliance (CLC)
Paper 18 – Corporate Financial Reporting (CFR)
Paper 19 – Cost Audit & Management Audit (CMAD)
Click here to download the reading material of applicable Sections.
Applicability of Companies Act 2013