Whether the change in time frame for transfer of Goodwill is… — CA Final & CA Inter Audit | Auditguru | Mentorship

CA Final & CA Inter Audit | Auditguru | Mentorship | CA Ravi Taori@AuditGuru · 29K subscribers Open in TelegramOpen

📌 Whether the change in time frame for transfer of Goodwill is applicable for CA Final Audit Nov 26 Exams?

No, it’s NOT applicable for Nov 26 exams.

ICAI Ethical Standards Board has made a change in the time frame for transfer of Goodwill. However, the Board of Studies has not included this change in the course/RTP yet.

For Nov 26 exams, only the amendments given in the RTP are relevant. Since this change is not included in the RTP, it is not applicable for Nov 26 exams.

It may become applicable for future attempts once the Board of Studies includes it.

The same logic applies to other such changes made by ICAI which are not yet included in the RTP for Nov 26.

☑ So for Nov 26 — simply stick to the RTP amendments.

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