Top topics for CS Executive Company law 2025 examination

Students often find mastering Company Law for the CS Executive Examinations challenging. The subject covers a broad range of topics that can be confusing at times. The topics listed below can be useful during the final phase of exam preparation, after you have completed studying the materials and revised the entire syllabus.

1. Companies Act, 2013 – Key Provisions (25-30 Marks)

1. Definition of Company (Sec 2)

2. Types of Companies (Sec 2(20), 2(68), 2(71))

3. Incorporation & MOA/AOA (Sec 3-15)

4. Doctrine of Ultra Vires & Indoor Management

5. Promoters & Pre-incorporation Contracts

6. Corporate Veil & Lifting of Corporate Veil

7. Share Capital & Types of Shares (Sec 43-72)

8. Allotment & Transfer of Shares (Sec 53-58)

9. Buyback of Shares (Sec 68)

10. Dividend & Deposits (Sec 123-127)

2. Directors & KMPs (15-20 Marks)

11. Appointment of Directors (Sec 152-162)

12. Independent Directors (Sec 149, Sch IV)

13. Women Director (Sec 149)

14. Disqualification of Directors (Sec 164)

15. Resignation & Removal of Directors (Sec 168, 169)

16. Duties & Liabilities of Directors (Sec 166)

17. Key Managerial Personnel (Sec 2(51), 203)

18. Board Meetings & Quorum (Sec 173-174)

19. Related Party Transactions (Sec 188)

20. Corporate Social Responsibility (Sec 135)

3. Meetings & Resolutions (10-15 Marks)

21. Types of Meetings (AGM, EGM, Board)

22. Notice & Quorum Requirements (Sec 101-103)

23. Proxy & Voting (Sec 105-108)

24. Ordinary/Special Resolutions (Sec 114)

25. Postal Ballot & E-voting (Sec 110)

26. Minutes of Meetings (Sec 118)

27. Class Action Suits (Sec 245)

28. Oppression & Mismanagement (Sec 241-242)

4. Accounts, Audit & Financial Statements (10-12 Marks)

29. Books of Accounts (Sec 128)

30. Financial Statements (Sec 129)

31. Board’s Report (Sec 134)

32. Appointment of Auditors (Sec 139)

33. Auditor’s Duties & Liabilities (Sec 143)

34. Cost Audit (Sec 148)

35. Internal Audit (Rule 13 of Companies Rules)

36. Fraud Reporting (Sec 143(12))

5. Corporate Restructuring (10-15 Marks)

37. Mergers & Amalgamations (Sec 230-232)

38. Compromises & Arrangements (Sec 230)

39. Takeovers & Buyouts (Sec 235-236)

40. Demerger & Spin-offs

41. Winding Up (Voluntary & Compulsory)

42. Insolvency & Bankruptcy Code (IBC) Overlaps

6. Compliance & Penalties (8-10 Marks)

43. Annual Filings (MCA-21)

44. ROC Compliance Calendar

45. Penalties & Adjudication (Sec 454)

46. Compounding of Offences (Sec 441)

47. SFIO & Serious Fraud Investigation

7. Secretarial Standards (SS-1 to SS-5) (5-8 Marks)

48. SS-1 (Board Meetings)

49. SS-2 (General Meetings)

50. SS-3 (Dividends)

51. SS-4 (Registers & Records)

52. SS-5 (Meetings of Committees)

8. Recent Amendments & Case Laws (5-10 Marks)

53. Companies (Amendment) Act, 2020

54. Decriminalization of Minor Offences

55. Important SC/NCLT Judgments (e.g., Satyam Scam, Tata-Mistry Case)

Exam-Oriented Focus Areas

• Theory: Definitions, Doctrines, Case Laws

• Practical: Drafting Resolutions, Notices, Board Reports

• Numericals: Share Capital, Dividend Calculations

• Case Studies: Oppression & Mismanagement, CSR Violations

Final Tip:

Prioritize Sections 2, 149, 135, 188, 241-242 and Secretarial Standards as they are frequently tested.