We always criticize ICAI for increasing the syllabus. But this time ICAI has done something shocking. Syllabus has been reduced. yes you heard right.
Board of Studies of ICAI released new Study Material applicable for IPCC Nov 2014 Examination for Paper 2 (Business Laws, Ethics & Communication) after the introduction of New Companies Act 2013.
Sections 407 to 414
of the Companies Act, 2013 relating to National Company Law Tribunal (NCLT) and National Company Law Appellate Tribunal (NCLAT) (notified on 12th
September, 2013) were a part of the syllabus earlier & were applicable for November, 2014 examinations.
Consequently, the said sections
were also incorporated in, Para 1.19 of Unit 1 from Page Nos. 22 to 26 of the
Supplementary Study paper prepared for the said examinations.
But, But, But...
Keeping in view the fact that the NCLT
and NCLAT are not in operation till date, so these sections have been duly removed from the New Syllabus.
So Our dear Students, notified Sections 407 to 414 of the Companies Act, 2013 are not applicable for
Intermediate (IPC) examination, to be held in November 2014 (Paper 2: Business
Laws, Ethics and Communication).
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