CS Executive June 2026 Company Law Most Important Questions

The CS Executive June 2026 Company Law exam is scheduled for June 3, 2026. The Company Law paper is one of the most important papers in the CS Executive June 2026 examination. The paper generally includes a mix of practical case studies, legal provisions, and concept-based questions. Students should focus on understanding the provisions of the Companies Act and learn how to apply them in practical situations.

Many questions in the examination are case-study based. Therefore, students should focus on answer-writing practice along with revision of important concepts. Understanding the pattern of questions can help students improve their performance in the examination.

CS Executive June 2026 Company Law: Detailed Video on Most Important Questions

Thise Company Law revision session focused on important examination topics, answer-writing techniques, and frequently tested provisions under the Companies Act. The discussion covered areas such as ESOPs, deposits, dormant companies, charges, private placement, auditors, bonus issues, XBRL filing, directors’ responsibility statements, and case-study questions.

Students were advised to focus on understanding legal provisions and their practical application instead of relying on rumored or leaked question papers. The session also highlighted common mistakes made during examinations and explained how to attempt case-study questions effectively.

CS Executive June 2026: Most Important Questions in Company Law

If you are preparing for the CS Executive June 2026, practicing these questions is a must. Write full answers for each question. 

Question 1

A company changed its name. A distributor had a pending case against the company. After the name change, the distributor applied for dismissal of the case. Will the case be dismissed? Advise.

Question 2

A company granted ESOPs to its employees, directors, and independent directors. The vesting period was set at two years and the lock-in period was set at five years. Examine whether the company has complied with the law.

Question 3

A director of a company requested the board to allow him to inspect the financial statements of the company's foreign branch. The board denied the request and said only quarterly returns at the registered office can be inspected. Is the board's action valid?

Question 4

A company did not file its financial statements for two consecutive years. It also did not file its annual returns for the preceding year. The ROC accorded dormant status to the company. Is the ROC's action valid?

Question 5

A government company has paid-up capital of ₹12 crore, free reserves of ₹5 crore, and securities premium reserve of ₹3 crore. Its turnover is ₹320 crore. The company proposes to accept public deposits of ₹4.5 crore. Is the company eligible?

Question 6

Horizon Industries took a loan of ₹40 crore from a nationalised bank and created a charge. The loan was later repaid. The bank delayed issuing a no-dues certificate. The company did not file the satisfaction of charge with the ROC citing the bank's delay as the reason. Advise the company.

Question 7

A shareholder holding 1.5% shares in a company applied to inspect the Register of Members. The company denied the request saying the shareholding is too small. Is the company's action valid?

Question 8

A company received share application money. It did not allot shares within 60 days. It also failed to refund the amount within the next 15 days. Will the application money be treated as a deposit?

Question 9

A company took a loan from promoters as a condition imposed by the bank for sanctioning a loan. Will this loan from promoters be treated as a deposit?

Question 10

A company issued Non-Convertible Debentures that were neither secured nor listed nor convertible. Will these NCDs be treated as deposits?

Question 11

A company proposed to make a private placement to 210 persons, excluding Qualified Institutional Buyers. It also did not make the allotment within 60 days. Examine the compliance position of the company.

Question 12

A CA is proposed to be appointed as the statutory auditor of a company. His partner has given a guarantee of ₹1.5 lakh to a group company. His relative is employed in the company but is not a director or KMP. Is the CA eligible for appointment?

Question 13

A company incurred a loss in the current financial year. The board wants to declare an interim dividend at 18%. The average dividend rate for the last three years was 17%. Can the company declare the interim dividend at 18%?

Question 14

The financial statements of a company contained material inaccuracies. The question arose as to who among the CEO, CFO, MD, and Whole-Time Director in charge of finance would be held liable. Examine the liability.

Question 15

A company had paid-up capital of ₹6 crore and was filing annual accounts in XBRL format. Its capital and turnover later fell below the prescribed thresholds. Does the company still need to file in XBRL format?

Question 16

A company wanted to maintain a foreign register of members. Examine the conditions under which a foreign register of members can be maintained.

Question 17

A company was incorporated recently. It wants to issue sweat equity shares to its key employees. The board says the company must complete three years before issuing sweat equity. Is the board correct?

Question 18

The AGM of a company was scheduled for 28th December. A member submitted his proxy form on 27th December. The company rejected the proxy form. Is the rejection valid?

Question 19

A guardian transferred shares of a company to a minor child. The company refused to register the transfer. Later, the minor repudiated membership, and the company tried to recover dividends already paid. Examine the legal position.

Question 20

A listed startup company on the Innovators Growth Platform had authorized capital of ₹500 crore and past equity issued of ₹35 crore. It proposed to issue fresh equity of ₹5 crore. Examine whether the proposed issue is within the permissible limits.

The Company Law paper in CS Executive June 2026 is expected to contain a significant number of practical and case-study-based questions. Students should focus on understanding provisions, practicing answer writing, and revising important legal concepts regularly. 

Topics such as deposits, private placements, charges, auditors, bonus issues, directors’ responsibility statements, and XBRL filings deserve special attention as they frequently appear in examinations. Consistent revision and proper presentation of answers can help students perform confidently in the examination.