.jftLVªh laö Mhö ,yö&33004@99
la- 319]
ubZ fnY
No. 319]
NEW DELHI,
lalalala- lh MCY;w vkj ¼1½ 2013
lh MCY;w vkj ¼1½ 2013
lh MCY;w vkj ¼1½ 2013
lh MCY;w vkj ¼1½ 2013.—;r% y
laHkkfor :Ik ls izHkkfor gksus okys lHkh O;fDr; s
fnuksa dh vof/k chrus ls iwoZ vkifRr;ka ,oa lq>
mi&/kkjk ¼3½ }kjk dh xbZ vis{kkuqlkj baLVhV~;wV
fnukad 25 vizSy] 2013 ds Hkkjr ds jkti=] Hkkx
vkSj ;r% mDr jkti= dh izfr;ka fnu
vkSj ;r% mDr laLFkku dks dksbZ vkifR
vr% vc ykxr ,oa dk;Z ys[kkdkj vf/kfu;
ifj”kn~ ykxr ,oa dk;Z ys[kkdkj fofu;e] 1959
cukrh gS] vFkkZr~% &
1-
¼1½ bu fofu;eksa dks ykxr ,oa dk;Z
¼2½ ;s ljdkjh jkti= esa buds izdk’
2-
ykxr ,oa dk;Z ys[kkdkj fofu;e] 19
¼i½ fofu;e 2 esa] [kaM ¼x½ ds Ik’pkr~ fuEuf
*¼xd½ ÞQeZ ls vf/kfu;e esa ;Fkk ifjHkkf”kr
¼ii½ fofu;e 7 esa] mi&fofu;e ¼7½ Þ,vkbZl
rFkk ‘kCn j[ks tk,axsA
5127 GI/2013
REG
vlk/kj.k
EXTRAORDINARY
Hkkx III—[k.M 4
PART III—Section 4
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
Yyh] 'kqØokj] fnlEcj 6] 2013@vxzgk;.k 15] 1935
FRIDAY, DECEMBER 6, 2013/AGRAHAYANA 15, 19
dkjiksjsV ea=ky;
dkjiksjsV ea=ky;
dkjiksjsV ea=ky;
dkjiksjsV ea=ky;
¼fn baLVhV~;wV vkWQ dkWLV ,dkmaVsaV~l vkWQ bafM;k½
¼fn baLVhV~;wV vkWQ dkWLV ,dkmaVsaV~l vkWQ bafM;k½
¼fn baLVhV~;wV vkWQ dkWLV ,dkmaVsaV~l vkWQ bafM;k½
¼fn baLVhV~;wV vkWQ dkWLV ,dkmaVsaV~l vkWQ bafM;k½
vf/klwpuk
vf/klwpuk
vf/klwpuk
vf/klwpuk
dksydkrk] 29 uoEcj] 2013
ykxr ,oa dk;Z ys[kkdkj fofu;e] 1959 dk vkxs vkSj la’kks/ku dj
;ksa ls] ml rkjh[k ftldks mDr jkti= dh izfr;ka turk dks mi
>ko vkeaf=r djrs gq, ykxr ,oa dk;Z ys[kkdkj vf/kfu;e] 1959
V vkWQ dkWLV ,aM oDlZ ,dkmaVsaV~l vkWQ bafM;k dh vf/klwpuk l
x III] [kaM 4 esa izdkf’kr fd, x, Fks(
ukad 17 ebZ] 2013 dks turk dks miyC/k djk nh xbZ Fkha(
fRr rFkk lq>ko izkIr ugha gq, Fks(
;e] 1959 ¼1959 dk 23½ dh /kkjk 39 dh mi&/kkjk ¼1½ }kjk izn
dk vkxs vkSj la’kks/ku djus ds fy, dsUnz ljdkj ds vuqeksnu l
ys[kkdkj ¼la’kks/ku½ fofu;e] 2013 dgk tk,xk A
’ku dh rkjh[k dks ykxw gksaxsA
959 esa] &
fyf[kr [kaM var%LFkkfir fd;k tk,xk] vFkkZr~&
r dksbZ QeZ vfHkizsr gS(*(
lhMCY;w,Þ vFkok Þ,QvkbZlhMCY;w,Þ v{kjksa rFkk ‘kCn ds LFkku ij
(1)
GD. NO. D. L.-33004/99
935
jus ds fy, elkSnk fofu;e buls
iyC/k djkbZ xbZ Fkha( ls iSarkyhl
9 ¼1959 dk 23½ dh /kkjk 39 dh
la- lhMCY;wvkj ¼1½ 2013 ds rgr
nRr ‘kfDr;ksa dk iz;ksx djrs gq,
ls ,rn~}kjk fuEufyf[kr fofu;e
j *,lh,e,* ;k *,Qlh,e,* v{kj
dkSf’kd cuthZ] lfpo ¼dk;Zdkjh½
[ foKkiu III@4@vlk-@71@13]
2
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART III—SEC. 4]
fVIi.kh %
fVIi.kh %
fVIi.kh %
fVIi.kh % iz/kku fofu;eksa dks fnukad 25 ebZ] 1959 dh la[;k lk-dk-fu- 611 }kjk Hkkjr ds jkti= esa izdkf’kr fd;k x;k Fkk vkSj fuEufyf[kr ds
}kjk la’kksf/kr fd;k x;k Fkk A
¼1½ vf/klwpuk la- lhMCY;wvkj ¼2½@69 fnukad 8 ebZ] 1969(
¼2½ vf/klwpuk la- lhMCY;wvkj ¼2½@70 fnukad 25 ebZ] 1970(
¼3½ vf/klwpuk la- lhMCY;wvkj ¼2½@70 fnukad 22 tuojh] 1972(
¼4½ vf/klwpuk la- lhMCY;wvkj ¼1½@81 fnukad 6 tuojh] 1981(
¼5½ vf/klwpuk la- lhMCY;wvkj ¼1½@88 fnukad 31 tuojh] 1989(
¼6½ vf/klwpuk la- lhMCY;wvkj ¼1½@93 fnukad 25 flracj] 1993(
¼7½ vf/klwpuk la- lhMCY;wvkj ¼1½@2002 fnukad 26 twu] 2002(
¼8½ vf/klwpuk la- lhMCY;wvkj ¼1½@2002 fnukad 27 ekpZ] 2003(
¼9½ vf/klwpuk la- lhMCY;wvkj ¼1½@2008 fnukad 17 uoacj] 2008(
¼10½ vf/klwpuk la- lhMCY;wvkj ¼3½@2008 fnukad 6 vizSy] 2009(
¼11½ vf/klwpuk la- lhMCY;wvkj ¼1½@2010 fnukad 4 Qjojh] 2011(
¼12½ vf/klwpuk la- lhMCY;wvkj ¼1½@2012 fnukad 25 ebZ] 2012-
MINISTRY OF CORPORATE AFFAIRS
(THE INSTITUTE OF COST ACCOUNTANTS OF INDIA)
NOTIFICATION
Kolkata, the 29th November, 2013
No. CWR(1) 2013.—Whereas the draft regulations further to amend the Cost and Works Accountants
Regulations, 1959, were published as required by sub-section (3) of section 39 of the Cost and Works Accountants Act,
1959 (23 of 1959) in the Gazette of India, Part III, Section 4, dated the 25th April, 2013 vide the Institute of Cost and
Works Accountants of India notification number CWR(1) 2013, inviting objections and suggestions from all persons
likely to be affected thereby before the expiry of forty five days from the date on which copies of the said Gazette were
made available to the public;
And whereas copies of the said Gazette were made available to the public on the 17th May, 2013;
And whereas no objections and suggestions were received by the said Institute;
Now, therefore, in exercise of the powers conferred by the sub-section (1) of section 39 of the Cost and Works
Accountants Act, 1959 (23 of 1959), the Council with the approval of the Central Government hereby makes the
following regulations further to amend the Cost and Works Accountants Regulations, 1959, namely :-
1. (1) These regulations may be called the Cost and Works Accountants (Amendment) Regulations, 2013.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. in the Cost and Works Accountants Regulations, 1959, -
(i) in regulation 2, after clause (c), the following clause shall be inserted, namely:-
‘(ca) “firm” means a firm as defined in the Act;’ ;
(ii) in regulation 7, in sub-regulation (7), for the letters and word “AICWA” or “FICWA”, the letters and word
“ACMA” or “FCMA” shall be substituted.
KAUSHIK BANERJEE, Secy. (Acting)
[ADVT. III/4/Exty. /71/13]
Note:- The principal regulations were published in the Gazette of India vide number G.S.R. 611, dated the 25th May,
1959, and amended vide-
(1)
Notification Number CWR (2)/69, dated the 8th May, 1969;
(2)
Notification Number CWR (2)/70, dated the 25th May, 1970;
(3)
Notification Number CWR (2)/70, dated the 22nd January, 1972;
(4)
Notification Number CWR (1)/81, dated the 6th January, 1981;
(5)
Notification Number CWR (1)/88, dated the 31st January, 1989;
(6)
Notification Number CWR (1)/93, dated the 25th September, 1993;
(7)
Notification Number CWR (1)/2002, dated the 26th June, 2002;
(8)
Notification Number CWR (1)/2002, dated the 27th March, 2003;
(9)
Notification Number CWR (1)/2008, dated the 17th November, 2008;
(10) Notification Number CWR (3)/2008, dated the 6th April, 2009;
(11) Notification Number CWR (1)/2010, dated the 4th February, 2011;
(12) Notification Number CWR (1)/2012, dated the 25th May, 2012.
¹Hkkx IIIµ[k.M 4º
Hkkjr dk jkti=k % vlk/kj.k
3
vf/klwpuk
vf/klwpuk
vf/klwpuk
vf/klwpuk
dksydkrk] 29 uoEcj] 2013
lalalala- lhMCY;wvkj ¼2½ 2013
lhMCY;wvkj ¼2½ 2013
lhMCY;wvkj ¼2½ 2013
lhMCY;wvkj ¼2½ 2013.—;r% ykxr ,oa dk;Z ys[kkdkj fofu;e] 1959 dk vkxs vkSj la’kks/ku djus ds fy, elkSnk fofu;e buls
laHkkfor :Ik ls izHkkfor gksus okys lHkh O;fDr;ks als] ml rkjh[k ftldks mDr jkti= dh izfr;ka turk dks miyC/k djkbZ xbZ Fkha( ls iSarkyhl
fnuksa dh vof/k chrus ls iwoZ vkifRr;ka ,oa lq>ko vkeaf=r djrs gq, ykxr ,oa dk;Z ys[kkdkj vf/kfu;e] 1959 ¼1959 dk 23½ dh /kkjk 39 dh
mi&/kkjk ¼3½ }kjk dh xbZ vis{kkuqlkj baLVhV~;wV vkWQ dkWLV ,aM oDlZ ,dkmaVsaV~l vkWQ bafM;k dh vf/klwpuk la- lhMCY;wvkj ¼1½ 2013 ds rgr
fnukad 5 tqykbZ] 2013 ds Hkkjr ds jkti=] Hkkx III] [kaM 4 esa izdkf’kr fd, x, Fks(
vkSj ;r% mDr jkti= dh izfr;ka fnukad 10 tqykbZ] 2013 dks turk dks miyC/k djk nh xbZ Fkha(
vkSj ;r% mDr laLFkku dks dksbZ vkifRr rFkk lq>ko izkIr ugha gq, Fks(
vr% vc ykxr ,oa dk;Z ys[kkdkj vf/kfu;e] 1959 ¼1959 dk 23½ dh /kkjk 39 dh mi /kkjk ¼1½ }kjk iznRr ‘kfDr;ksa dk iz;ksx djrs gq,
ifj”kn~ ykxr ,oa dk;Z ys[kkdkj fofu;e] 1959 dk vkxs vkSj la’kks/ku djus ds fy, dsUnz ljdkj ds vuqeksnu ls ,rn~}kjk fuEufyf[kr fofu;e
cukrh gS] vFkkZr~ % &
1- ¼1½ bu fofu;eksa dks ykxr ,oa dk;Z ys[kkdkj ¼f}rh; la’kks/ku½ fofu;e] 2013 dgk tk,xkA
¼2½ ;s ljdkjh jkti= esa buds izdk’ku dh rkjh[k ls ykxw gksaxsA
2- ykxr ,oa dk;Z ys[kkdkj fofu;e 1959] esa] fofu;e 20 [k esa] [kaM ¼d½ esa]&
¼d½ en ¼i½ ds LFkku ij fuEufyf[kr en dks j[kk tk,xk] vFkkZr~ %&
Þ¼i½ mls fofu;e 20 d ds varxZr QkmaMs’ku ikB~;Øe ds fy, izos’k fn;k x;k gS vkSj mls ,slh ijh{kk ‘kq: gksus ls de ls de ,d
lkS ipkl fnu iwoZ Mkd }kjk ;k ekSf[kd ;k bZ&yfuZax v/;;u djus ds fy, ukekafdr fd;k x;k gS(Þ(
¼[k½ en ¼iii½ ds LFkku ij fuEufyf[kr en dks j[kk tk,xk] vFkkZr~ %&
Þ¼iii½ og ijh{kk ‘kq: gksus ls de ls de iSarkyhl fnu iwoZ ifj”kn~ }kjk vuqeksfnr izi= esa vkosnu djrk gS %
ijUrq ifj”kn~ ,sls foyac ‘kqYd] ftls og mfpr le>rh gks] ds lkFk mDr vof/k dks nl fnu ls vuf/kd vof/k rd c<+k ldrh gSA”
dkSf’kd cuthZ] lfpo dk;Zokgd
[ foKkiu III@4@vlk-@71@13]
fVIi.kh %
fVIi.kh %
fVIi.kh %
fVIi.kh % iz/kku fofu;eksa dks fnukad 25 ebZ] 1959 dh la[;k lk-dk-fu- 611 }kjk Hkkjr ds jkti= esa izdkf’kr fd;k x;k Fkk vkSj fuEufyf[kr ds
}kjk la’kksf/kr fd;k x;k FkkA
¼1½ vf/klwpuk la- lhMCY;wvkj ¼2½@69 fnukad 8 ebZ] 1969(
¼2½ vf/klwpuk la- lhMCY;wvkj ¼2½@70 fnukad 25 ebZ] 1970(
¼3½ vf/klwpuk la- lhMCY;wvkj ¼2½@70 fnukad 22 tuojh] 1972(
¼4½ vf/klwpuk la- lhMCY;wvkj ¼1½@81 fnukad 6 tuojh] 1981(
¼5½ vf/klwpuk la- lhMCY;wvkj ¼1½@88 fnukad 31 tuojh] 1989(
¼6½ vf/klwpuk la- lhMCY;wvkj ¼1½@93 fnukad 25 flracj] 1993(
¼7½ vf/klwpuk la- lhMCY;wvkj ¼1½@2002 fnukad 26 twu] 2002(
¼8½ vf/klwpuk la- lhMCY;wvkj ¼1½@2002 fnukad 27 ekpZ] 2003(
¼9½ vf/klwpuk la- lhMCY;wvkj ¼1½@2008 fnukad 17 uoacj] 2008(
¼10½ vf/klwpuk la- lhMCY;wvkj ¼3½@2008 fnukad 6 vizSy] 2009(
¼11½ vf/klwpuk la- lhMCY;wvkj ¼1½@2010 fnukad 4 Qjojh] 2011( vkSj
¼12½ vf/klwpuk la- lhMCY;wvkj ¼1½@2012 fnukad 25 ebZ] 2012-
NOTIFICATION
Kolkata, the 29th November, 2013
No. CWR(2)2013.—Whereas the draft regulations further to amend the Cost and Works Accountants
Regulations, 1959, were published as required by sub-section (3) of section 39 of the Cost and Works Accountants Act,
1959 (23 of 1959) in the Gazette of India, Part III, Section 4, dated the 5th July, 2013 vide the Institute of Cost
Accountants of India notification number CWR(1) 2013, inviting objections and suggestions from all persons likely to
4
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART III—SEC. 4]
be affected thereby before the expiry of forty five days from the date on which copies of the said Gazette were made
available to the public;
And whereas copies of the said Gazette were made available to the public on the 10th July, 2013;
And whereas no objections and suggestions were received by the said Institute;
Now, therefore, in exercise of the powers conferred by the sub-section (1) of section 39 of the Cost and Works
Accountants Act, 1959 (23 of 1959), the Council with the approval of the Central Government hereby makes the
following regulations further to amend the Cost and Works Accountants Regulations, 1959, namely :-
1. (1) These regulations may be called the Cost and Works Accountants (2nd Amendment) Regulations,
2013.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Cost and Works Accountants Regulations, 1959, in regulation 20B, in clause (a),-
(A) for item (i), the following item shall be substituted, namely:-
“(i) he has been admitted to the Foundation Course under regulation 20A and has been enrolled for undergoing
postal or oral or e-learning tuition for at least one hundred and fifty days prior to the commencement of such
examination;”;
(B) for item (iii), the following item shall be substituted, namely:-
“(iii) he makes an application in the form approved by the Council, at least forty-five days prior to the
commencement of the examination:
Provided that the Council may extend the said period for not more than ten days with such late fees as it thinks
fit.”.
KAUSHIK BANERJEE, Secy. -Acting
[ADVT. III/4/Exty. /71/13]
Note: - The principal regulation was published in the Gazette of India vide number G.S.R. 611 dated 25th May, 1959
and subsequently amended vide-
(1)
Notification Number CWR (2)/69 dated 8th May, 1969;
(2)
Notification Number CWR (2)/70 dated 25th May, 1970;
(3)
Notification Number CWR (2)/70 dated 22nd January, 1972;
(4)
Notification Number CWR (1)/81 dated 6th January, 1981;
(5)
Notification Number CWR (1)/88 dated 31st January, 1989;
(6)
Notification Number CWR (1)/93 dated 25th September, 1993;
(7)
Notification Number CWR (1)/2002 dated 26th June, 2002;
(8)
Notification Number CWR (1)/2002 dated 27th March, 2003;
(9)
Notification Number CWR (1)/2008 dated 17th November, 2008;
(10)
Notification Number CWR (3)/2008 dated 6th April, 2009;
(11)
Notification Number CWR (1)/2010 dated 4th February, 2011; and
(12)
Notification Number CWR (1)/2012 dated 25th May, 2012.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.