CA Inter Corporate And Other Laws Exam Analysis Jan 2026 by CA Chaitanya Jain

The CA Inter Corporate and Other Laws exam analysis for 8th January exam is prepared by CA Chaitanya Jain. This analysis provides students with insights about the exam structure, question types, difficulty level, and preparation tips. It is designed to help students understand how to approach similar exams in the future.

CA Inter Corporate and Other Laws Exam Overview and Difficulty Level

According to the CA Inter Corporate and Other Laws Exam Analysis, the overall difficulty was easy to moderate. However, the paper was quite lengthy. Many students struggled to finish on time. CA Chaitanya Jain noted that students who covered the entire syllabus found the questions familiar. He emphasized that "smart study" and comprehensive coverage are better than shortcuts.

Part A: Multiple Choice Questions (MCQs) Analysis

The MCQ section, carrying 30 marks, underwent a notable change. Instead of stand-alone MCQs, all questions were based on six case studies. This format tested students’ application of concepts across different scenarios.

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Structure and Coverage

The six case studies included questions from:

• Prospectus (including Private Placement and Rights Issue under Section 62)

• LLP (Designated Partner liability)

• Mergers & Acquisitions (M&A)

• Deposits (Section 76A) and Charges (Section 86)

• FEMA (Foreign Exchange Management Act)

• Audit and Auditors (qualification and disqualification criteria)

• The General Clauses Act, 1897 (pro-rata application, double punishment)

• Extraordinary General Meeting (EGM), Recovery of Fines, and Quorum

Difficulty and Strategy

The case studies made the MCQ section lengthy to read, but the questions were simple to moderate. Many concepts were familiar to students. CA Chaitanya Jain suggested attempting descriptive questions first to save time. For MCQs, reading the questions first and then reviewing the case study helped identify relevant details efficiently.

Part B: Descriptive Questions Analysis

The descriptive section comprised direct questions that were mostly easy to moderate. Most questions were based on familiar syllabus areas.

Key Topics Covered

• Sources of Dividend and Section 52 (Securities Premium Account)

• Share allotment and Schedule III compliance

• Exceptions under the EEFC account and Section 73 (Ceiling limits)

• Authentication of financial statements and the Board’s Report under Section 134

• Register of Charges and LLP Compromise & Arrangement

• XBRL reporting requirements and limits under company accounts

• Filing of financial statements via Form AOC-4

Standard vs. Surprise Questions

The paper balanced expected and slightly unusual questions:

Overall Analysis of CA Inter Corporate and Other Laws Exam

These insights will help students understand the paper’s structure, difficulty, and the best approach for preparation.

• Difficulty: Easy to moderate; the main challenge was the paper’s length, not question complexity.

• Length: The exam required sustained effort, as it was long but manageable for well-prepared students.

Recommendations for Future Students

In his CA Inter Corporate and Other Laws Exam Analysis, CA Chaitanya Jain shared three main tips for future attempts:

1. Prioritize Presentation: Use bullet points and highlight keywords. This makes the paper easier for the examiner to check.

2. Writing Practice: Since the papers are getting lengthier, regular writing practice is essential. Do not just read the law; practice drafting answers.

3. Use Mind Maps: Visual aids help in recalling complex provisions like numerical limits and percentages during the exam.