- CMA Relevant Amendments & Clarification Dec 2015 Exam
- Relevant Amendments for CMA Dec 2015 Exams
- Companies Cost Records & Audit) Rules, 2014
- Applicability of Companies Act, 2013
- CARO, 2015 – Companies(Auditor’s Report) Order, 2015
- Finance Act,2014 Assessment Year 2015-16
- Applicability of CAR, CARR, CAS ( 1-22) and CASS (1-4)
CMA Relevant Amendments & Clarification Dec 2015 Exam, Clarification for December 2015 term of Examination Relevant Information for CMA Dec 2015 Exam. we are providing CWA/ICMAI/CMA Final and Inter Relevant Amendments Applicable For Dec 2015 Exam. Check Companies act 2013 section applicable for CMA Final exam December 2015. We Provide Information in This Article Like Applicability of Companies Act 2013 For CMA Dec 2015 exam, Applicability of Finance Act 2014 For CMA June 2015 Exam Etc. You Can Find all Amendments Applicable For CMA June 2015 & Dec 2015 Exam in this article. Now You can Scroll Down Below and See all Relevant Amendments Applicable For Dec 2015 Exams.
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- Download CMA Final Question Paper Dec 2014
- ICWAI Final Mock Test Papers Dec 2015
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- CMA Final Supplementary Reading Material June 2015
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CMA Relevant Amendments & Clarification Dec 2015 Exam
Relevant Amendments for CMA Dec 2015 Exams
Clarification for December 2015 term of Examination. This is to bring to the notice for further clarification to all concerned that the followings shall be applicable for December 2015 term of Examination
Companies Cost Records & Audit) Rules, 2014
Note: (This is already applicable since June-2015 Exam) Companies Act,2013
Applicable for CMA Inter and CMA Final
- Paper 10 – Cost & Management Accountancy – Section B (group II) (CMA Inter)
- Paper 19 – Cost & Management Audit ( Group IV) (CMA Final)
Applicability of Companies Act, 2013
Note: Final There are some sections of Companies Act 2013 which is not yet enforced. Hence for Those corresponding sections of Companies Act,1956 as applicable for Examination of the institute is to be referred.
Applicable for CMA Inter and CMA Final
- Paper 6 – Laws, Ethics & Governance (Group I)
- Paper 12 – Company Accounts & Audit ( Group II)
- Paper 13 – Corporate Laws & Compliance ( Group III)
- Paper 18 – Corporate Financial Reporting ( Group IV)
- Paper 19 – Cost and Management Audit (Group IV)
CARO, 2015 – Companies(Auditor’s Report) Order, 2015
Applicable for CMA Inter and Final
- P12 – Company Accounts & Audit
- P13 Corporate Laws & Compliance
Important Article – CARO 2015 For CMA December 2015 Exams
Finance Act,2014 Assessment Year 2015-16
P7 – Direct Taxation
Wealth Tax Act,1957 since repealed as per Finance Act,2015, hence, excluded from December 2015 term)
Wealth Tax is excluded.
Income Tax (75 marks)
International Taxation(25 marks)
P11 – Indirect Taxation – As per Finance Act,2014
P16 – Tax Management and Practice – Wealth Tax is excluded.
(l)Foreign Trade Policy,2015 is not made applicable for December 2015 term of Examination. However, it shall be made applicable from June 2016 term of Examination
(2)Amendments made through Finance Act,2015 – for Indirect Taxation is not made applicable for December,2015 term of Examination. Hence, as per the prevailing procedure, the amendments prescribed vide Finance Act, 2015 shall be made applicable for June 2016 and December 2016 terms of Examination.
(3)Wealth Tax Act,1957, since repealed vide Finance Act,2015 – is excluded from December 2015 term of Examination.
- CMA Exemption for ICSI, CIMA, ACCA-UK & Engineering
- CMA Conversion to Syllabus 2012 from 2002 via 2008
- CMA Clarification on Conversion to Syllabus 2012
- Download CMA Final Suggested Answers June 2015
- Download CMA Inter Suggested Answers June 2015
Applicability of CAR, CARR, CAS ( 1-22) and CASS (1-4)
- CAR and CARR (shall be applicable based on notification by the Ministry of corporate Affairs, Government of India) – shall be applicable from the date of notification in official gazette of the Government.
- In case of change / amendments pronounced in CAR and CARR as per regulations prescribed under sec. 148 of the Company Act. 2013 pronounced having less than six months, then for June 2015 term of examination, CAR-2011 and CARR-2011 shall be applicable. If the time period is more than six months, than the revised CAR and CARR shall be applicable for the month of June 2015 and December 2015 term of Examination
- Cost Accounting Standards (CAS) (1-22) and Cost Audit & Assurance Standards (CAAS) (1-4) shall be Applicable for June 2015 And Dec 2015 term of Examination.
- This shall cover both syllabus 2008 and Syllabus 2012 subject/papers, As Applicable.