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Practice Manual of Law for CA IPCC and Final - May 2015

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Practice Manual of Law for CA IPCC and Final - May 2015

In earlier post we have given CA IPCC Study Material and Practice Manual May 2015 and CA Final Study Material and Practice Manual May 2015. But in those posts, CA IPCC Business law practice manual,  Companies act 2013 practice manual, Ethics and Communication practice manual & Corporate and Allied Law practice manual have not updated for May 2015 exams. Today ICAI has issued Business law and Companies act 2013 Practice manual for CA IPCC and Corporate and Allied Law practice manual for CA Final May 2015. So in this post

You Can Download

CA IPCC Ethics and Communication, Business Law & Companies act 2013 practice manual and
CA Final Corporate and Allied Law practice manual For May 2015 exams.

ICAI Official Notification about Law Practice Manual May 2015

Release of Practice Manual of Business Laws, Companies act 2013, Ethics and Communication, Intermediate (IPC) Course and Corporate and Allied Laws, Final course based on revised syllabus relevant for May 2015 Examination and onwards. - (30-12-2014)
Important Announcement

Attention: Intermediate (IPC) Course & Final Course students

Subject: Release of Practice Manual of Business Laws, Companies act 2013, Ethics and Communication, Intermediate (IPC) Course and Corporate and Allied Laws, Final course based on revised syllabus relevant for May 2015 Examination and onwards

As students are aware that the syllabus of Business Laws, Companies act 2013, Ethics and Communication, Intermediate (IPC) Course and Corporate and Allied Laws, Final course have been revised in terms of the decision of the Council taken at its 333rd meeting held in May, 2014 and relevant new sections of the Companies Act, 2013 notified till 30th September, 2014 would be applicable for May, 2015 examinations. [Refer to the detailed Announcements dated 20th May, 2014 hosted on the Institute’s website and published in June, 2014 issue of the Students’ Journal]


The Practice Manual of above subjects relevant for May, 2015 Examination has been hosted on the Institute’s website for ready reference.

Click Here For CA IPCC Study Material and Practice Manual May 2015
Click Here For CA Final Study Material and Practice Manual May 2015

Physical copies of the Practice Manual will be available at the sales counters of the Institute shortly.

Click Here For Official Notification

Here we are providing CA IPCC Business Laws, Companies act 2013, Ethics and Communication Supplementary Study Paper for May 2015.

Click Here to Download CA IPCC Business law, Company law 2013 Supplementary Study Paper for May 2015.

 

Check below links to Download CA IPCC Business law, Companies act 2013 Practice Manual

Practice Manual
Initial Pages
Chapter 1 The Indian Contract Act, 1872
Chapter 2 The Negotiable Instruments Act, 1881
Chapter 3 The Payment of Bonus Act, 1965
Chapter 4 The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
Chapter 5 The Payment of Gratuity Act, 1972
Chapter 6 The Companies Act, 2013
Chapter 7 Principles of Business Ethics
Chapter 8 Corporate Governance and Corporate Social Responsibility
Chapter 9 Workplace Ethics
Chapter 10 Environment & Ethics
Chapter 11 Ethics in Marketing and Consumer Protection
Chapter 12 Ethics in Accounting and Finance
Chapter 13 Essentials of Communication
Chapter 14 Interpersonal Communication Skills
Chapter 15 Group Dynamics
Chapter 16 Communication Ethics
Chapter 17 Communicating Corporate Culture, Change and Innovative Spirits
Chapter 18 Communication in Business Environment
Chapter 19 Basic Understanding of Legal Deeds and Documents

 

Check below links to Download CA Final Corporate and Allied Law Practice Manual

Relevant for May 2015 examination and onwards
Initial Pages
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
 Chapter 7
 Chapter 8
 Chapter 9
Chapter 10
Chapter 11
Chapter 12
Chapter 13
Chapter 14
Chapter 15
Chapter 16
Chapter 17
Chapter 18
Chapter 19
Chapter 20
Chapter 21
Chapter 22
Chapter 23

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Last Dates for CS Foundation Executive Professional 2015

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Last Dates for CS Foundation Executive Professional 2015

ICSI has already given the date of CS Executive and Professional exams December 2014 results declared date i;e 25.02.2015. In earlier post we provided CS Executive Question Papers 2009 to 2014 and CS Professional Previou Years Question Papers. Today we are providing CS Foundation, Executive and Professional last dates/cut off dates for the year 2015. (Revised as on 06.01.2015). ICSI Company secretary (CS) Foundation, Executive and Professional exams conducts twice in June and December. Every time its difficult to search registration last date, results declared date, admit cards released date, exams enrolment due date and cut off dates for registration in Denovo / Extension etc. for CS Foundation, Executive and Professional students. So we are providing all cut off dates/ last dates for the year 2015 June and December attempts at one place.

Read Also - Don’t do these mistakes in CS Foundation, Executive and Professional Exams

Check last dates/Due dates for CS Foundation, Executive and Professional June & December 2015.

Admission / Registration,
Examination Enrolment,
claiming paper - wise Exemptions,
Registration in Denovo / Extension etc.


Last Dates / Cut off dates for CS June and December 2015

Please note that Admission / Registration Applications, Examination Enrolment applications, Applications for claiming paper - wise Exemptions, Applications for Registration in Denovo / Extension etc. shall be accepted through online mode only.

Therefore, it is clarified that on the scheduled last dates even if there is Holiday/Off - day, there shall be no change in the prescribed cut-off date, as online services can be availed 24x7 any time from any where at institute’s website www.icsi.edu


Particulars of Cut-off Dates
Scheduled Cut-off Date
Declaration of Results of December 2014 Examination.
     25.02.2015
Last Date For Acceptance of Applications for Admission to Executive / Professional Programmes ( for appearing in A ll modules in Dec 2015 Examination)
     28.02.2015
Last Date For Receipt of Examination Enrollment application for appearing in June, 2015 Examination
     25.03.2015
Due Date For Acceptance of Applications for Admission to Foundation Programme ( for appearing in Dec 2015 Examination)
     31.03.2015
Due Date For Receipt of Enrollment application for appearing in June,2015 Examination (with LATE FEE)
     09.04.2015
Cut off date for Applying for Paper-wise Exemption on the basis of qualification for June 2015 Examination.
     09.04.2015
Last date for Applying for Registration De Novo / Extension of registration ( for June 2015 Examination)
     09.04.2015

Due date for Acceptance of Applications for Admission to Executive/ Professional Programme ( for appearing in Single module in Dec 2015 Examination)
    31.05.2015
Declaration of Results of June 2015 Examination.
    25.08.2015
Last date for Acceptance of Applications for Admission to Executive/ Professional Programme ( for appearing in All modules in June 2016 Examination )
    31.08.2015
Cut off date for Receipt of examination enrollment application for appearing in Dec, 2015 Examination
    25.09.2015
Last date for Acceptance of Applications for Admission to Foundation Programme ( for appearing in June 2016 Examination)
    30.09.2015
Due date for Receipt of Examination Enrollment application for appearing in Dec, 2015 Examination (with LATE FEE)
   10.10.2015
Last date for Applying for Paper- wise Exemption on the basis of Qualification for Dec 2015 Examination.
    10.10.2015
 Last date for Applying for Registration De Novo / Extension of registration ( for Dec 2015 Examination)
   10.10.2015
Last date for Acceptance of Applications for Admission to Executive/ Professional Programme ( for appearing in Single module in June 2016 Examination)
    30.11.2015

ICSI providing Scholarship, Means Assistance Scheme for CS Foundation, Executive and Professional Students. You can get full details here Scholarship, Means Assistance Scheme for CS Students

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ICAI First Google Hangout for Students with President and Vice President

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ICAI First Google Hangout for Students with President and Vice President

Dear Student,

I am pleased to inform you that an interactive session is being organized with all CA Students via Google Hangout on, 9th Jan'2015 (Friday) at 12 noon where in myself and Vice President will be available to answer your questions. We have successfully conducted three hangouts with members which has been widely appreciated across the world and now this will be the first hangout with Students which I am sure would be very interactive and participative.

Google + Hangouts are free video conferencing calls, done through the Google+ website. This hangout, aims to share a brief about various initiatives undertaken by ICAI for the benefit of Students. To this effect, you may submit your question/queries, if any, relating to the initiatives undertaken or other areas of professional relevance.


The selected questions will be addressed at the said Hangout, which will be broadcasted live on Air and can be accessed from anywhere having the internet connectivity.

Looking forward to meet you in the Hangout and for your participation in the interactive session through your questions.

Click Here for Submitting your "Queries / Questions” 
Click Here to Watch Hangout Live on 9th Jan 2015 at 12 noon

Best Wishes,
CA. K. Raghu
President ICAI

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CA New Syllabus From 2016

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Taking CA Education to a Higher Level: New Syllabus Likely from 2016

Our students and CA education system has been one of my topmost priorities as I believe in sustained and future-oriented growth of our profession. With a vision that accountancy profession and accountancy education should constantly go hand in hand with global academic, technological and economic advancements, our new scheme for CA Education and Training is now ready for final consideration of the Council and we hope that the new CA Course may be announced from the year 2016. The whole syllabus for CA proficiency test to CA final has been minutely scrutinised and changes have been proposed to make the course more practical in approach to meet the requirements of today’s competitive market.

I express my sincere appreciation to our Committee on Review of Education and Training (CRET), Past Presidents, Members of Central Council, Regional Councils and Branch Managing Committees, our members, students and other users of professional services for giving valuable inputs and sending responses on various issues through the online questionnaires. I am sure that this future-oriented drive of the ICAI will go a long way in benchmarking our CA education with the best in the world and will be more industry friendly and practical.

President's Message - January 2015 - (31-12-2014)

Dear Professional Colleagues,
“In the new year, you carry all the experiences of the past years, and that is the greatest power of every new year!" rightly goes the saying. I firmly believe that “what the new year brings to you will depend a great deal on what you bring to the new year. The same goes for our profession also. To achieve great things in our profession, we not only need to have big dreams but also have deep beliefs in our dreams. Opportunities are knocking at our doors, so let’s open our doors to them this new year. On this positive note, I wish all of you a professionally fulfilling and rewarding New Year 2015. Let me repeat the wise words of Benjamin Franklin, “Be at war with your vices; at peace with your neighbours, and let every new year find you a better man.”
President, ICAI
My vision has been to establish the footprints and mark of excellence of the Indian CAs across the globe through a strong network of our foreign chapters, which presently have more than 12,000 of ICAI overseas members in their fold. Our Foreign Chapters have been successful in creating a common forum where members can meet, exchange views and interact professionally with the other members and address their professional issues. Taking this mission forward, I recently inaugurated our 24th Overseas Chapter in Vancouver in British Columbia in Canada, which has a sizeable number of Indian accounting professionals working for the growth of the region.
 
One Among our Fraternity Becomes Railway Minister
Our profession is dedicated to the service of the society and the nation. Many of our professionals have taken this spirit of social service to new heights and have excelled in public life. CA. Suresh Prabhu, who recently joined the Union Cabinet as the Railway Minister is an excellent example of this phenomenon which makes our profession proud. On behalf of the CA fraternity, I heartily congratulate CA. Suresh Prabhu for being chosen for a highly responsible position. He has been actively associated with the Institute in all these years and I look forward to his continued guidance and support to the accountancy profession in India. I wish him all the best and I am sure that the Indian Railways will go a long way under his stewardship.

Meanwhile, I also met CA. Suresh Prabhu and discussed our association with Indian Railways, particularly in unleashing accounting reforms in this important government entity. I am happy to inform you that an MoU pertaining to switching over to Accrual Accounting in Indian Railways is in advanced stage of consideration, and is likely to be signed soon.

The Future Belongs to Us-Let’s Think Big
The reviving economy, fast-paced globalisation and expansion of various sectors are offering an ocean of professional opportunities for the CAs. With the unleashing of accounting reforms in India consequent to the implementation of IFRS Convergence and new avenues emerging in the wake of the Companies Act, 2013, XBRL, Integrated Reporting, IT and Data Analytics, etc., our profession is upbeat, and the demand for Chartered Accountants is at an all-time high. Accountancy is today one of the most significant segments of the expanding economy and the future of the accountancy profession is going to be very promising.

With this background, it’s time for the CA fraternity to have a boom of its own, and this can happen if the members change their mindset and start looking beyond the traditional number crunching and be at ease with new opportunities that are opening up in the economy. So let’s think big and consolidate our skills, energies and strengths to become bigger and better. The future belongs to us, so let’s continue our march towards a glorious and prosperous tomorrow, and prove our worth as an indispensable ‘complete business solution provider’ of the modern day business.

Facilitating Efficacy of the Companies Act, 2013
(a) Our Suggestions Accepted in Companies Amendment Bill 2014: I am happy to inform you that the Government has considered our suggestions in the Companies Amendment Bill, 2014 and has addressed many issues raised by us concerning our profession. Here, I particularly welcome the amendment regarding Fraud Reporting under Section 143 (12) of Companies Act, 2013. We had represented to the Ministry of Corporate Affairs that Fraud Reporting be restricted to material frauds and that a threshold limit should be the criteria for reporting fraud. In this regard, we would soon come out with the Guidance Note on Fraud Reporting for our members.

(b) Revised Format of Auditor’s Report Finalised: The Council has recently revised the format of Auditor’s Report as well as the Engagement Letter for Statutory Audit of the financial statements under the Companies Act, 2013 and the same has been hosted on our website. Moreover, our Auditing and Assurance Standards Board has further set up a Study Group to review the impact of the provisions of the Companies Act, 2013, particularly those relating to the duties and responsibilities of the auditors on the existing suite of Standards on Auditing. I request you to help us in this process by submitting your suggestions in this regard.

Our 24th Overseas Chapter Opened in Vancouver, Canada
My vision has been to establish the footprints and mark of excellence of the Indian CAs across the globe through a strong network of our foreign chapters, which presently have more than 12,000 of ICAI overseas members in their fold. Our Foreign Chapters have been successful in creating a common forum where members can meet, exchange views and interact professionally with the other members and address their professional issues. Taking this mission forward, I recently inaugurated our 24th Overseas Chapter in Vancouver in British Columbia in Canada, which has a sizeable number of Indian accounting professionals working for the growth of the region. Indian Consul and Head of Chancery, Vancouver, Mr. R. Chandarmouli, and Mr. Sav Dhaliwal, Councillor, City of Burnaby, were present on this occasion besides other significant stakeholders.

A combined Canadian accounting profession, built on the strengths of the three legacy designations (Chartered Accountant, Certified Management Accountant and Certified General Accountant), is more than 1,90,000 members strong. I am sure this chapter will prove to be immensely useful for Indian CAs in the region and would network with the members of Accounting Institutes across Canada. I also visited our Toronto chapter to attend their 8th Annual Event and encouraged our members in the region to uphold the mission of Indian and Canadian accounting profession.

Helping Govt in Pre-Budget Exercise
In line with our traditional role of helping the Government in the Budget making exercise, we have submitted a well-thought-out Pre-Budget Memorandum to the Ministry of Finance for Union Budget 2015-16. The Memorandum has been prepared after incorporating suggestions from membership and stakeholders at large in the interest of the nation. The suggestions given by us do not only relate to fiscal laws and taxation but also pertain to overall economic development. The full text of the memorandum has been hosted on our website. I am sure our memorandum would prove to be highly useful to the Government.

MoU with EPFO for Accrual Accounting
We have been actively working to unleash accounting reforms in various organisations across the country. In this regard, I am happy to inform you that the ICAI Accounting Research Foundation (ICAI ARF) has signed an MoU with the Employees Provident Fund Organisation (EPFO) to undertake a Pilot Study Project to support EPFO in migrating to Accrual Based Accounting System. This project represents the first phase of the initiative wherein the ICAI ARF will perform the study of EPFO's existing accounting system with an intent to design the strategy for a smooth migration and transition to accrual system of accounting. We will submit a "Report on the Migration Strategy at EPFO" which will form the basis of the next phase of the project. The project offers a unique opportunity to study the complex accounting aspects of the sovereign fund from the professional perspective.

Meeting with SEBI Chairman
Proactively pursuing our role in the position of ‘Leadership and Influence’, we are closely engaged with various regulators. As part of this vision, we have a tradition of strong association with SEBI and are involved with its various initiatives. To strengthen this mutually beneficial professional relationship further, I recently met the SEBI Chairman, Shri U. K. Sinha, and discussed matters of mutual and professional interest. Among other issues, we discussed a larger role for ICAI in monitoring market intermediaries and committed our proactive support in the Qualified Auditors Report Committee of SEBI. I congratulate him for being recently conferred with the prestigious ‘Business Reformer of the Year 2013-14’ award.

Promoting CAs in Industry-Meeting with Mukesh Ambani
Meanwhile, with a view to spread the ICAI Vision and Mission and promote ‘brand Indian CA’ across industry, I recently met the Chairman-cum- Managing Director of the largest Indian business house of Reliance Industries Limited, Mr. Mukesh Ambani. We discussed various developments taking place in Indian economy including IFRS implementation, the new Companies Act, 2013, GST, and our new CA Curriculum etc. The meeting was extremely useful and helped us to understand the changing industry expectations from our profession.


Young Members Practitioners Kit Launched
Post-liberalisation of our economy, the demand from Industry for young Chartered Accountants has increased manifold in various sectors of the economy. There are endless opportunities for practicing young CAs. To help our young members tap these enormous opportunities, I recently launched a Young Members Practitioners Kit and a web portal dedicated to our young members. The Kit provides young CAs an insight into the various aspects of practice, including the constitution of the practice entity, areas of specialisation, office infrastructure, branding, staffing and HR management, modern audit tools and techniques, audit programme, etc. The information contained in this manual is highly informative and will guide our young members to be effective and successful practitioners.

Let’s Make CABF Part of our Social Responsibility
Our Chartered Accountants Benevolent Fund (CABF) is a benevolent initiative by CAs for the CAs. As an effective mode of fulfilling our social responsibility towards our profession, the CABF has been our effective answer to the calls of our members in distress. I am happy to acknowledge and thankful for your tremendous response to our appeals to strengthen the corpus of this fund.

Here, I wish to convey my special thanks to one of our prominent professionals, CA. T. V. Mohandas Pai from Bangalore, for setting an excellent and inspiring example recently by committing a sum of R1 crore for the CA Benevolent Fund. I personally collected a cheque of 50 lakh out of his commitment and took note of his various valuable suggestions for the cause of CAs in distress. I am sure that this generous gesture will inspire others among us to follow suit. Earlier during this year, we received an encouraging contribution of 56,08,218 between 2nd March to 20th August from our members across the country. Let’s keep up this benevolent trend and make this an integral part of our social responsibility. Remember, a candle loses nothing by lighting another one.
Countdown to Three Mega Events of ICAI Begins
I am happy to inform you that the stage is set and the countdown has begun to the three mega ICAI events in January and early February, 2015.

(1) International Conference in Bengaluru: Our 3-day mega International Conference is being held at the historic Bangalore Palace in Bengaluru from 29th to 31st January, 2015 on the theme ‘Accountancy Profession: Building Global Competitiveness; Accelerating Growth,’ which will bring together 3,000 delegates from across the world. We are trying to have the honourable Prime Minister and other high profile dignitaries to grace this occasion and encourage the Indian CA fraternity. This event will have multiple technical sessions and panel discussions and will also witness parallel sessions on women and young members. A health session by Dr. Devi Prasad Shetty, an eminent cardiologist from Bangalore, and a spiritual session by Sri Sri Ravi Shankar, Founder of the Art of Living Foundation, are the other highlights of the conference. We are also having special pavilions to showcase our International, IT and SMP initiatives besides a special Project Gallery to showcase innovative projects and activities of our branches and overseas chapters. The Conference offers 14 hours CPE credit and will have a galaxy of international speakers.

(2) ICAI Corporate Forum 2014: In line with our annual tradition, another high-profile event- ICAI Corporate Forum 2014, will be organised from 31st January to 1st February, 2015 in Mumbai. This mega event will comprise three concurrent events viz., Corporate Conclave, Financial Services Expo and ICAI Awards, 2014.

(3) ICAI Awards for Excellence in Financial Reporting: In the backdrop of our commitment to encourage, promote and recognise excellence in preparation and presentation of financial information in India, another mega event-‘ICAI Awards for Excellence in Financial Reporting’ has been lined up in Chennai in early February 2015. These prestigious awards for 2013-14 will be given in 13 categories.

Since, all these events will tremendously enhance our global professional outlook, I request all of you to take out time from your schedule to actively participate in these mega programmes.
***
Friends, January is the month when winter is at its peak and a large part of North India wakes up to foggy mornings and the fragrance of wood smoke from bonfires. Christmas has just marked the beginning of our celebrations. Through the new year celebrations, we will eventually be entering into the mood of festivals-Lohri in Punjab, Makar Sankranthi in North, East, West and Central India, and Pongal in the South, Kite Festival in Gujarat, Camel Festival in Rajasthan and of course, the National Festival, the Republic Day on 26th January. These festivals give us reason to smile and come and stand together and to share our happiness and joy. I extend my very warm greetings and good wishes to you and to your near and dear ones for these festivals, particularly our Republic Day.
Best Wishes,
CA. K. Raghu
President, ICAI

New Delhi, December 22, 2014
Please Post Your Views Here
President's Message - Archives

Change of Venue of CS Examination December 2014 in Srinagar (J&K)

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Announcement of Change of Venue of CS Examinations December 2014 at Srinagar Examination Centre

All Candidates appearing from Srinagar (J&K) CS Examination Centre

Due  to  unavoidable  circumstances  the  venue  for  CS  December,  2014 examinations commencing  from  22nd December  2014  has  been  changed  from Humanities  Block,  University  of  Kashmir  to  Faculty  of  Education,  University  of Kashmir as per the address given hereunder;

FACULTY OF EDUCATION
UNIVERSITY OF KASHMIR
HAZRATBAL
SRINAGAR- 190006
JAMMU & KASHMIR

There is no change in the examination dates, timings and Roll No. issued as per Admit Cards.  The admit cards already issued will remain valid.

 Click Here For Official Notification
Regards,
Dr. Sanjay Pandey
Joint Secretary (Exams.)
The Institute of Company Secretaries of India
C-37, Sector-62
Institutional Area
NOIDA – 201309

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CA CPT Result Date | December 2014

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Common Proficiency Test is a gateway to enter into the profession of Chartered Accountancy.ICAI conducts Common Proficiency Test - (Paper-pencil Mode examination) twice in a year i.e. in the months of June and December. We already provided CPT admit card December 2014. ICAI exam has just completed on 14th December 2014. We have already given the CPT question paper December 2014 with answer key. Due to unavoidable circumstances, CPT exam has conducted on 21st December 2014 in some areas. Students who wrote ICAI exam, eagerly waiting for their CPT result December 2014. Here we have given the CPT result date December 2014 officially declared by ICAI.

When will be ICAI will declare the CA CPT result December 2014 ?

Today ICAI has given the notification about CA CPT result Dec 2014. In the given notification ICAI has announced that CPT results will be declared Monday, 19th January,2015. Read Below Official Notification of ICAI about CPT results December 2014

Click Here to See Result Date of CA IPCC and CA Final November 2014 Officially Declared by ICAI

The result of the CA Common Proficiency Test (CPT) held in December, 2014 are likely to be declared on Monday, the 19th January,2015 around 2.00 P.M. and the same as well as the merit list ( candidates securing a minimum of 60% and above marks and upto the maximum of 10th Rank in the case of Common Proficiency Test (CPT) and in accordance with the decision of the Examination Committee) on all India basis will be available on the following website:

http://www.caresults.nic.in

Arrangements have also been made for the students of Common Proficiency Test (CPT) desirous of having results on their e-mail addresses to register their requests at the above website, i.e., http://www.caresults.nic.in from 14th January, 2015.
 All those registering their requests will be provided their results through e-mail on the e-mail addresses registered as above immediately after the declaration of the result.

In addition to above, it may be noted that for accessing the result at the above website i.e. http://www.caresults.nic.in the student shall have to enter his registration no. and/or PIN no. along with his roll number.

Further, facilities have been made for students of Common Proficiency Test (CPT) held in December, 2014 desirous of knowing their results with marks on SMS. The service will be available through India Times.

For getting results through SMS, students should type:

For  CPT result the following

CACPT(Space)XXXXXX (Where XXXXXX is the six digit Common Proficiency Test roll number of the candidate
e.g. CACPT 000171

and send the message to:
58888 - for all mobile services - India Times

Here we have also given the Last CPT attempt June 2014 pass percentage analysis.  Click Here to see  CA CPT pass percentage of June 2014 exam.

Many people have doubt that which books are refer for CPT entrance exam. For those students we have an article that Suggested Reference books for CA CPT June 2015 – Common Proficiency Test.


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