Last Updated on August 15, 2019 by Ravi Sankar Robbi
The Board of Studies have received lot of queries from students regarding the relevance of October, 2014 edition of study material/December, 2014 edition of practice manual vis-Ã -vis January, 2016 edition with respect to Final Paper 4: Corporate and Allied Laws for May, 2016 examination.
For students having October 2014 edition of study material/practice manual:
The October 2014 edition of study material/practice manual incorporates â€œSections of the Companies Act, 2013â€ and other relevant legislative amendments in the subject, notified till 30th September, 2014â€ and therefore any further changes after 30th September, 2014 can be referred and read in the RTP of May 2016 examination as it contains theâ€œreferences of further legislative amendments for the period of 1st October 2014 to 31st October, 2015â€.
For students not having October 2014 edition of study material/practice manual:
In case students are not having the October, 2014 edition, they may refer to the January, 2016 edition for May, 2016 examination even though the January, 2016 edition is relevant for November, 2016 examination and onwards. In both the cases (whether they are referring to October, 2014 edition or January, 2016 edition), RTP of May, 2016 examination be referred side by side so as to know what is applicable/not applicable for May, 2016 examination.
Author is a Qualified CMA with an experience of more than 8 years in the industry. He is also an All India Rank holder in both Inter (AIR-26) & Final (AIR-46) examinations of ICAI. He loves to writes articles on Income Tax & GST.