
CS Executive Company Law and Practice Exam Analysis June 2026: The CS Executive Company Law and Practice Exam concluded on June 3, 2026. CS Executive Company Law and Practice Exam Analysis June 2026 includes the information regarding the difficulty level, questions asked, and students' responses based on the exam. All the information has been covered based on the students' review who appeared for the exam. Future aspirants can follow the Company Law and Practice analysis carefully to know what type of questions are asked in the paper.
Exam Name: CS Executive Company Law and Practice (Paper 2)
Conducting Authority: Institute of Company Secretaries of India (ICSI)
Programme: CS Executive Programme (New Syllabus 2022)
Paper Name: Company Law and Practice
Exam Date: 3 June 2026 (Wednesday)
Group: Group 1
Total Marks: 100 Marks
Exam Timing: 09:00 AM to 12:15 PM (including 15 minutes reading time)
Duration: 3 Hours Writing Time + 15 Minutes Reading Time
Mode of Examination: Offline (Pen and Paper Mode)
Official Website: https://www.icsi.edu/
Subject Code: Paper 2 β Company Law and Practice
CS Executive Company Law and Practice Exam Difficulty Level includes the information on the level of the questions asked in the examination. It includes the priority topics and difficulty level of questions covered in the Company Law and Practice examination. The overall level of the exam is expected to be at a moderate level based on the students reviews recorded after the exam.
Also, Check: CS Executive Company Law and Practice Question Paper June 2026
The CS Executive Company Law and Practice Exam 2026 included questions from important topics covered in the syllabus. Students were asked questions related to company formation, management, meetings, directors, and legal provisions under company law.
The paper had a mix of short-answer and long-answer questions. Some questions tested basic concepts, while others required detailed explanations. A few case-based questions were also included to check the practical understanding of students.
Overall, the paper covered different parts of the syllabus and allowed students to demonstrate their knowledge of company law and related practices.
Net Profit Calculation (5 Marks): A practical numerical problem requiring the calculation of a company's net profit under managerial remuneration provisions.
Deposits Calculation: A numerical or scenario-based question testing limits and compliance calculations for accepting deposits.
Interim Dividend Limit: A scenario where a company wants to declare an interim dividend of βΉ5 per share out of profits, testing the condition regarding the average dividend rate of the preceding three years (capped at 10%).
Buyback Maximum Quantum: A question regarding the legal limits and conditions for a company to buy back its own shares (referencing the 25% threshold).
Associate Company: A question testing the legal definition or criteria of an Associate Company.
Register of Members: A question concerning maintenance, rules, or compliance regarding the Register of Members.
Section 138 (Internal Audit): A question regarding the applicability and requirements of appointing an Internal Auditor.
Debenture Trustee: A question regarding the role, appointment, or duties of a Debenture Trustee.
Compromise and Arrangement: A question asking for the "facts to be disclosed by a company" during a corporate compromise or arrangement.
The exam featured a heavy emphasis on drafting corporate resolutions and communications, which included:
Audit Report Drafting: Outlining the key contents, disclosures, and framework of a company's official audit report.
Board Resolution for Alternate Director: Drafting a resolution to appoint an alternate director in place of an original director who is absent.
Board Resolution for Bank Account: Drafting a corporate resolution authorizing the opening of a new corporate bank account.
Notice of General Meeting: Drafting the official notice/resolution format to call a General Meeting of shareholders.
Resolution for Supplier Purchase Approval: Drafting a resolution approving commercial purchase arrangements/contracts with a supplier.
Students gave mixed reactions after the CS Executive Company Law and Practice Exam 2026. Many students felt that the paper was of moderate difficulty and was based on the prescribed syllabus. Candidates who prepared well and revised important topics found the exam manageable.
Some students said that the paper was balanced, with questions from different sections of the syllabus. The case-based questions required careful reading but were not very difficult. A few students felt that some questions were lengthy and took more time to answer.
Overall, most candidates described the exam as fair and well-structured. Students expected a good score if they had completed their preparation and practised answer writing before the examination.
