Effective from Summer 2019,
Any revision and amendment in legislation, standard, code, guideline and statement shall not be part of syllabus before six months period elapsed:
- in case of legislation, from the date of publication thereof by the issuing authority;
- in case of revised or new standard, code, guideline and statement, from the date of publication of study material by the Institute or date of application prescribed by the issuing authority of the same, whichever is later; and
- in case of changes in existing standard, code, guideline and statement, from the date of publication or notification by the Institute even if they are applicable on a later date.
Provided that Finance Act or Ordinance, and notifications and circulars relating to Finance Act or Ordinance, issued four months prior to the date of examination shall be considered forming part of syllabus, in case of CFAP.