Admit Cards for November 2014 CA Exams. - (14-10-2014)

14th October 2014

Admit cards in respect of candidates admitted to the Intermediate (IPC) and Final November 2014 examination, with their photographs and signatures on them, are hosted on

Candidates may print their admit cards from the said website.

For downloading/printing of the admit cards, candidates will have to enter the following details on the site:
  • Student registration number or bar code number printed on the examination form
  • Personal Identification Number (PIN)
PIN is the four digit number of the candidate’s choice entered by him/her the relevant column in the examination form.

In terms of the decision of the Examination Committee of the Institute, physical admit cards are being sent by post, only to those who submitted physical examination forms ( i.e. OMR ). The practice of sending physical admit cards by post, to those who had submitted their exam forms online, is discontinued with effect from May 2014 examination onwards.

Physical admit cards sent by post as well as those printed from the website are valid for admission to the examination.

Candidates may also visit the FAQs on subject hosted in the FAQs section of for more details.

For any further clarifications, write to/contact:

Final candidates: :
Intermediate(IPC) candidates :

Help Line Telephone numbers: 0120-3054851, 0120-3054852, 0120-3054853 , 0120-3054835, 0120-4953751, 0120-4953752, 0120-4953753, 0120-4953754

Fax 0120 3054 841, 843

Examination Dept.

Announcement - Zone Shifting of Candidates for November 2014 CA Examinations. - (14-10-2014)

MPORTANT ANNOUNCEMENTOctober 14th , 2014Subject: Zone-shifting of candidates for November - 2014 CA Exams

Due to paucity of accommodation in certain Zones opted by the candidates in the cities of Bengaluru, Chennai, Delhi, Hyderabad, Indore and Mumbai, some of the candidates have been allotted examinations centres in the zone other than the zone opted in the said cities. In view of this, it is not possible to accede to the requests of the candidates for transfer to an examination centre in a particular zone of the city opted by them.

While inconvenience caused in the matter is deeply regretted, we seek the cooperation from the ICAI students and other stakeholders in this regard.
(G. Somasekhar)
Additional Secretary (Exams)

Hosting of exemption(s) in a paper granted in Intermediate and Final examinations, valid for November 2014. - (15-10-2014)

Re: Hosting of exemption(s) in a paper granted in Intermediate and Final examinations, valid for November 2014.

Exemption(s) in a paper(s) are granted to candidates of Intermediate and Final examinations, in terms of Regulation 37C(8) and Regulation 38C(6), respectively, of the Chartered Accountants Regulations 1988.

The rules in this regard are provided in the Guidance Notes made available to the candidates along with the examination forms and hosted on related FAQs are also hosted on

However, in spite of the information already made available, it is seen that some of the candidates carry a mistaken notion that they enjoy an exemption in a paper(s) whereas in reality they do not and end up absenting themselves in the said paper, resulting in avoidable hardships.

To avoid this kind of situation, exemption(s) granted in a paper(s) which are valid for November 2014 examination are hosted on, so that candidates can check their exemption status before the exams and take necessary action. 

Date of hosting the exemption data : 15th October 2014 
Last date for emailing discrepancy, if any : 25th October 2014

Hence, candidates are advised to check the details more particularly, the month and year of exam and roll number indicated on the said site, with those contained on the relevant Statement of marks issued to them. Exemptions granted in a paper(s) are indicated by way of “#” against the marks awarded thereon and the Result of the relevant Group is indicated as “F-EX”, in the Statement of Marks. 

In case of discrepancy, if any, candidates are advised to write to Exam Dept. immediately, in any case not later than 25th October 2014, at the e-mail address provided herein below, enclosing scanned copy of the relevant mark sheet in which exemption was granted. 

Final candidates : 
Intermediate(IPC) candidates :

Exam Dept. will respond, within 7 days of the receipt of the e-mail. In case you do not receive any response within 7 days, write to: 

Final candidates : 
Intermediate(IPC) candidates :

Examination Department

Form MGT-14 requires filing for following below mention Resolutions:

Form MGT-14 requires filing for following below mention Resolutions:


   1.      Section- 8:                For a company registered under Section- 8 to convert itself into a company of any other kind or alteration of its Memorandum or Articles
    3.      Section – 12:                        Shifting Of Registered Office.
    4.      Section-13:               Alteration in MOA.
    5.      Section- 14:              Alteration in Article.

6.      Section 13(8):         A company, which has raised money from public through  
       Prospectus and still has any unutilized amount out of the money so raised, shall not  
       Change its objects for which it raised the money through prospectus unless a special
       Resolution is passed by the company.

    7.      Section 27(1):         A company shall not, at any time, vary the terms of a contract referred to in the prospectus or objects for which the prospectus was issued, except subject to the approval of, or except subject to an authority given by the company in general meeting by way of special resolution.

    8.      Section 41A:             A company may, after passing a special resolution in its general meeting, issue depository receipts in any foreign country in such manner, and subject to such conditions, as may be prescribed. (Section still not applicable).

    9.      Section 48(1):         Where a share capital of the company is divided into different classes of shares, the rights attached to the shares of any class may be varied with the consent in writing of the holders of not less than three-fourths of the issued shares of that class or by means of a special resolution passed at a separate meeting of the holders of the issued shares of that class.

    10.  Section 54:               Issue of Sweat Equity Shares.

    11.  Section 62(1) (c):   Preferential allotment of shares.

    12.  Section 65:               Conversion of Unlimited company into limited company.

    13.  Section 66(1):         Reduction of Share Capital.

   14.  Section 67(3) (b): Special resolution for approving scheme for the purchase of fully-paid shares for the benefit of employees.

    15.  Section 68(2)(b):   Buy Back of Shares.

  16.  Section 71(1):         A company may issue debentures with an option to convert such debentures into shares, either wholly or partly at the time of redemption: Provided that the issue of debentures with an option to convert such debentures into shares, wholly or partly, shall be approved by a special resolution passed at a general meeting.

    17.  Section 76:               Inviting deposits from person other then members.

    18.  Section-94:               Keep registers at any other place in India.

    19.  Section 140(1):       The auditor appointed under section 139 may be removed from his office before the expiry of his term only by a special resolution of the company, May appoint more than 15 directors by passing of Special resolution.

    20.  Section- 149(10):   Re-appointment of Independent Director.

    21.  Section 165(2):       Subject to the provisions of sub-section (1), the members of a company may, by special resolution, specify any lesser number of companies in which a director of the company may act as directors.

    22.  Section- 180:                       The Board of Directors of a company shall exercise the following powers only with the consent of the company by a special resolution, namely-
a.       to sell, lease or otherwise dispose of the whole or substantially the whole of the undertaking of the company or where the company owns more than one undertaking, of the whole or substantially the whole of any of such undertakings.
b.      to invest otherwise in trust securities the amount of compensation received by it as a result of any merger or amalgamation.
c.       to borrow money, where the money to be borrowed, together with the money already borrowed by the company will exceed aggregate of its paid-up share capital
and free reserves, apart from temporary loans obtained from the company’s bankers in the ordinary course of business.
d.      to remit, or give time for the repayment of, any debt due from a director.

    23.Section- 185:                       For approving scheme for giving of loan to MD or WTD.

    24.  Section- 188:                       To enter into related party transaction with the company if paid up capital of company exceed Rs.10/- Crore.

    25.  Section- 186(3):     Loan& Investment by company exceeding 60% of paid up share capital or 100% of free reserve.         

    26.  Section- 196:                       Appointment of a person as Managerial Personnel if, the age of
Person is exceeding 70 year.
    27.  Schedule V:              Remuneration to Managerial personnel if, profits of company
are Inadequate.
    28.   Section 248:                        Power of registrar for removal name of company.

    29.  Section 271(1)(b):             Special Resolution for winding up of the company by Tribunal.

    30.  Section 304(b):       Special Resolution for winding up of company

AS PER SECTION 179(3):  The Board of Directors of a company shall exercise the following powers on behalf of the company by means of resolutions passed at meetings of the Board, namely:—these resolutions are also necessary to file in MGT-14.

   31.  To make calls on shareholders in respect of money unpaid on their shares.
   32.  To authorize buy-back of securities under section 68.
   33.  To issue securities, including debentures, whether in or outside India;
   34.  To borrow monies;
   35.  To invest the funds of the company;
   36.  To grant loans or give guarantee or provide security in respect of loans;
   37.  To approve financial statement and the Board’s report;
   38.  To diversify the business of the company;
   39.  To approve amalgamation, merger or reconstruction;
   40.  Take over a company or acquire a controlling or substantial stake in another company;
   41.  Any other matter which may be prescribed.

In addition to the things mention above the following things are shall also require to file with ROC in MGT-14 per Rule 8 of Companies (Meetings of Board and its Powers), Rules 2014-
   42.  To make political contributions.
   43.   To appoint or remove key managerial personnel (KMP)
  44.   To take note of appointment(s) or removal(s) of one level below the Key Management Personnel;
   45.   To appoint internal auditors and secretarial auditor;
   46.  To take note of the disclosure of director’s interest and shareholding;
   47.  To buy, sell investments held by the company (other than trade investments), constituting 5%  or more of the paid up share capital and free reserves of the investee company;
   48.  To invite or accept or renew public deposits and related matters;
   49.  To review or change the terms and conditions of public deposit;

   50.  To approve quarterly, half yearly and annual financial statements or financial results as the case may be.

ACS Divesh Goyal

Why I joined the 5AM Club

Why I joined the 5AM Club

I am writing this article purely out of my deep interest for each one of you to understand the importance of getting up early in the morning, at 5AM.  I used to get up early in the morning (5 AM) when I was a student and study in those beautiful early hours when no one was awake and it used to be absolutely silent.  Those early morning hours had worked wonders to me and I sincerely believe that clearing my examinations and getting a good job early in my career was, to a large extent because of the habit of getting up early in the morning.

However, as I got busy in my daily schedule, slowly and slowly I started missing this great habit.  This was mainly because of late nights either in the office or socializing with friends, office colleagues, leading to sleeping late in nights and finding it difficult to get up early morning.  Slowly and slowly I was out of the 5AM club. 

Lately, I started to realize that my internal zeal, motivation and energy levels were depleting because I was not getting up early.  I wasn’t as effective and proactive as I was when I was getting up early.  I was missing on my daily schedule and unable to complete my tasks.  I was going backwards, rather than forward.  And this led me to think what was wrong with me.  I realized I had to get up early in the morning again and re-live those old days of positivity, confidence and use of time for pursuing my interests. 

Why is getting up early morning important

1.         You control the day, rather than the day controlling you

Getting up early morning gives you a psychological edge over those who are still asleep.  By getting up early and starting with your schedule makes you more confident and you feel as if you control the day, rather than the day controlling you.  It gives you a point of differentiation as compared to others, which results in high level of confidence.

2.         Set a positive tone for yourself

Starting off with a failure brings down your mood and I am sure you would never ever want that to happen.  If you set up an alarm and do not get up at that time, you will surely feel bad and down upon waking up.  That’s because you had committed yourself to get up but did not honor that commitment.

Getting up early allows you to set a positive tone for yourself and get absolute confidence in life.

3.         3 Golden hours of 5AM to 8AM

Research shows that the three early morning hours from 5AM to 8AM offer you the most will power, the most mental focus and the most energy. 

4.         Ready yourself to face the world

“Those who sweat more in training, bleed less in war”

Getting up early morning gives you an opportunity to prepare yourself, prepare your mind, prepare your body, prepare your soul to be active and take any challenge.  When you are awake and the world is sleeping, you are likely to get less distracted, more focused and consequently, highly productive.

5.         You do better in studies

A study by the University of Texas, US have shown that students who consistently got up early in the morning scored better than those who didn’t.   This was obviously not only because they got up early, but by getting up early they were more likely to take part in a fixed routine.  This resulted in better career opportunities for them. 

All great leaders have this habit of starting their daily schedule quite early.  Recently, I read an article in the Economic Times on some of the top corporate leaders who have embraced this habit. 

How do you get up early in the morning – Practical tips

The very fact that someone has asked us to get up early morning starts to send shivers down our spine and we will take all steps to procrastinate in developing this habit.  But now we also know the benefits and we definitely want to try this, so here goes some tips to help you do it:

1.         It’s all about a habit

The University College of London has found that to install a new habit you need to continuously do that activity for 66 days.  Once you have spent that much time, that activity will get hard wired in your brain and takes the shape of a neuro-transmitter, telling you to do it again and again. 

2.         Have a great sleep the night before

For you to start early it is important to have a great night sleep.  Unless you had a good quality sleep, you perhaps will not get up fresh the next morning. 

In order to get a good night sleep it is important that you take away your mind from computers, Facebook, Twitter feed.  Don’t allow these things to be a part of your bedroom.  Don’t watch TV just before sleeping, don’t read newspaper, these things make your mind filled up with stuff which may not allow you to have a good sleep. 

I have personally tried drinking chamomile tea, which is a sleep-inducing herb and soothes your nerves.  You can try it and if it works, continue to have it in the evening.

3.         Put your alarm clock away from the bed

A simple but powerful tool.  This will force you to get out of the bed and thus, get away from your laziness.  Your brain is going to try to make you go to the bed again, but don’t listen to it.  To make it a habit, you have to jump off the bed the moment your alarm clock starts to ring.  Have the guts to convince your mind to do it because once you get up early in the morning, you will be out there to conquer the world.

4.         Get up at the same time every single morning

The reason of mentioning this point is that this brings in consistency and creates a ritual.  If you get up at 5AM then don’t make it a habit to get up the next day at 5.15AM.  Make it a point to get up at the same time every day.

5.         Have a purpose, a schedule

This is most important.  Unless you have a reason, you won’t act and therefore, it is important to have a daily schedule and a plan to act upon.  I won’t be motivated to get up early morning if I don’t have something to do, something worthwhile.

I am quite hopeful that if you implement these tips there is a high possibility of getting up early and enjoying its beauty.  

Once you get up in the morning, it is important you don’t waste time in doing things that aren’t supposed to be done in the early morning.  You cant waste time checking your emails, or checking the FB posts or playing candy crush/ poker/teen patti types video games.  The early morning hours of 5AM to 6AM are truly a blessing and should be used accordingly.

What you should do in the early morning

1.         Write your daily journal

In some of my previous articles I have mentioned the importance of preparing a diary/journal and writing down your goals, objectives and your life.  You can read my detailed articles on “the benefits of writing a diary/journal”.  However, in summary you should:
(a)              Write down your annual goals and steps to achieve them;
(b)              Write down your Daily 5 activities which you would do before you end the day;
(c)              Write down 5 things you learnt during the day;
(d)              Write down gratitude, things for which you are grateful to God.

2.         Educate yourself

Morning time is the best time to read something motivational, something which adds value to you, something which highly inspirational.  Because by starting your day with such inspirational books or videos or podcasts, you allow positivity to enter your brain and you can expect to behave positively throughout the day.

3.         Exercise

The benefits of exercising in the morning are numerous.  In addition to keeping fit and healthy, you also feel positive and high on confidence because of endorphins and dopamine.  These chemicals get secreted when you exercise and are vital in giving a boost to your mind, body and soul.

I hope this article inspires you to get up early morning and take the benefit of the three hours from 5AM to 8AM.  Initially you may find it very difficult, but once you make it a habit, it becomes a part of your life and you will then start to enjoy it.
I would like to end this article with a quote:

“Any Change is hard in the beginning, messy in the middle, but gorgeous at the end”

Wishing you all green lights in life…

Authored by Nimish Goel (, a qualified chartered accountant who’s passion is to coach young chartered accountants and aspiring students achieve the best in their life.  Nimish used to work with EY and PwC in India and has also worked with KPMG in Europe.  He now runs his own consulting company and runs a blog  He can be reached for any queries and issues on his blog. 



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