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This will help the reader to understand very clearly about companies act 2013.It will also help to know major changes made in the act. Section wise list is also available in the book. It also contains Accounting Standards which are mandatory and standards which are optional. With introduction of the companies act 2013, new forms of companies are also introduced. Auditor's duties are very well defined. Preparation and presentation of financial accounts as well as statements modified with implementation of the act.