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Applicable sections Companies Act 2013 for CA IPCC Auditing 2018

CA IPCC Groups 2 – Auditing – Applicable sections of the Companies Act 2013

Subject : Applicable sections of the Companies Act, 2013- for Group II : Paper 6 Auditing & Assurance Intermediate (IPCC) Auditing 2018 Exams,

Students may note that given below is the list of sections of the Companies Act, 2013 (notified on 12th Sept, 2013) which are applicable for Group II : Paper 6 Auditing & Assurance subject Intermediate (IPC) Level from November 2014 Examinations.

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  1. No.
Section No of the Companies Act, 2013Description of Section
139Allotment of Securities by Company
251Payment of Dividend in proportion to amount paid-up
370Prohibition for buy back in certain circumstances
4133Central Government to Prescribe Accounting Standards
5180Restrictions on Powers of Board
6181Company to contribute to bona fide and Charitable Funds
7182Prohibitions and restrictions regarding political contribution
8183Power of board and other persons to make contribution to National Defence Fund etc.


These sections are also discussed for the convenience of the students as “Academic Update in view of Legislative Amendments in the Companies Act, 2013” in Group II : Paper 6 Auditing and Assurance Revisionary Test Paper for 2018 Exams at following link

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