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Clarification on applicable section of Companies Act, 2013 for June 2015 CMA EXAM

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Clarification on applicable section of Companies Act, 2013 for June 2015 CMA EXAM

The Institute of Cost Accountants of India had issued a clarification on applicability of sections of Companies Act, 2013 for June 2015 term examination, on 18 May 2015.

The circular was issued by Chiranjib Das, Joint Director, Head-Academics & Tax Research Department & In-charge of Directorate of Studies

It is clarified that- for June 2015 terms of examination covering both syllabus 2008 and syllabus 2012 including subjects/ papers as applicable, there under shall be guided by:-

 

  • Provisions of the Companies Act, 2013    – Where they are made applicable, i.e already enforced
  • Provisions of the Companies Act, 1956   – Where provisions of The Companies act, 2013 is spelt out but in not                                                                                made applicable/enforceable till date.

 

The above circular can be downloaded from this link

 

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