CS Professional past papers, analysed

Environmental, Social and Governance (ESG) - Principles and Practice (3 attempts)

• Risk Management31%in 3/3
• Board Effectiveness and Building Better Boards10%in 3/3
• Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting6%in 3/3
• Business Ethics, Code of Conduct and Anti-Bribery6%in 3/3
• Data Governance6%in 3/3
• Board Processes through Secretarial Standards5%in 3/3
• Corporate Social Responsibility (CSR)5%in 2/3
• Stakeholders Rights5%in 3/3

Drafting, Pleadings and Appearances (3 attempts)

• Drafting of Commercial Contracts18%in 3/3
• Laws relating to Drafting and Conveyancing15%in 3/3
• Drafting of Agreements, Deeds and Documents13%in 3/3
• Adjudications and Appeals under SEBI Laws10%in 3/3
• Applications, Petitions and Appeals under Companies Act, 20139%in 2/3
• Pleadings9%in 3/3
• Appearance before other Regulatory and Quasi-judicial Authorities5%in 2/3
• Documents under Companies Act, 20134%in 1/3

Compliance Management, Audit and Due Diligence (3 attempts)

• Compliance Framework11%in 3/3
• Non-Compliances, Penalties and Adjudications10%in 3/3
• Audit Principles and Techniques9%in 3/3
• Concepts of Various Audits8%in 3/3
• Peer Review and Quality Review8%in 3/3
• Documentation and Maintenance of Records7%in 3/3
• Signing and Certification7%in 3/3
• Values, Ethics and Professional Conduct6%in 3/3

CSR and Social Governance (3 attempts)

• Social Impact Assessment and CSR Audit10%in 3/3
• Social Governance9%in 3/3
• Guidelines on CSR8%in 3/3
• Corporate Social Responsibility8%in 3/3
• Partnership Firms8%in 3/3
• Societies and Trusts8%in 3/3
• Impact of CSR7%in 3/3
• CSR Policy6%in 3/3

Internal and Forensic Audit (3 attempts)

• Basic Concepts of Forensic Audit10%in 3/3
• Fraud Detecting Techniques9%in 3/3
• Internal Controls8%in 3/3
• Internal Audit: Introduction and Overview7%in 3/3
• Emerging Issues and Challenges7%in 3/3
• Special Points relating to Internal Audit in various Entities7%in 3/3
• Cyber Forensics7%in 3/3
• Internal Audit Engagements and Planning7%in 3/3

Intellectual Property Rights - Law and Practice (3 attempts)

• Business Concerns in Commercializing Intellectual Property Rights13%in 3/3
• Trademarks13%in 3/3
• Copyrights10%in 3/3
• Biological Diversity10%in 3/3
• Industrial Designs10%in 3/3
• Patent Documentation, Examination and Infringement8%in 3/3
• Indian Patent Law and its Developments7%in 2/3
• Patent Databases and Patent Information System5%in 3/3

Artificial Intelligence, Data Analytics and Cyber Security - Laws and Practice (3 attempts)

• Cyber Crimes and Investigation Procedures13%in 3/3
• Internet and Other Technologies12%in 3/3
• Regulatory Framework on AI, Cyber Security and Cyberspace12%in 3/3
• Cyber Threats and Cyber Laws10%in 3/3
• Cyber Security8%in 3/3
• Information Systems8%in 3/3
• Network Basics and Security7%in 3/3
• Data Analytics and Law7%in 3/3

Advanced Direct Tax Laws and Practice (2 attempts)

• Computation of Total Income, Tax Liability and Filing of Returns of various Entities excluding Companies35%in 2/2
• Computation of Total Income, Tax Liability and Filing of Return of Companies25%in 2/2
• Assessment15%in 2/2
• Transfer Pricing and General Anti Avoidance Rules (GAAR)15%in 2/2
• Income Tax Implication on Specified Transactions6%in 2/2
• Double Taxation Avoidance Agreement (DTAA)2%in 1/2
• Tax Audit2%in 1/2

IFSCA - Regulations, Listing and Compliances (1 attempt)

• Banking Services and Finance Companies in IFSC23%
• IFSCA Ecosystem and Regulatory Framework19%
• India International Bullion Exchange (IIBX)12%
• Listing and Issuance of Securities12%
• Fund Management Services8%
• Capital Market Intermediaries8%
• Book-keeping, Accounting, Taxation and Financial Crime Compliance Services and TAS8%
• Overview of FinTech and Service Providers in IFSC8%

Strategic Management and Corporate Finance (3 attempts)

• Business Policy and Formulation of Functional Strategy12%in 3/3
• Raising of Funds from Equity and Procedural Aspects - Public Funding11%in 3/3
• Sources of Corporate Funding10%in 2/3
• Raising of Funds - Non Fund Based9%in 3/3
• Raising of Funds - Private Funding9%in 3/3
• Strategic Analysis and Planning7%in 3/3
• Introduction to Strategic Management7%in 2/3
• Competitive Positioning6%in 3/3

Corporate Restructuring, Valuation and Insolvency (3 attempts)

• Acquisition of Company or Business12%in 3/3
• Valuation of Business and Assets for Corporate Restructuring11%in 3/3
• Insolvency7%in 3/3
• Types of Corporate Restructuring7%in 3/3
• Accounting in Corporate Restructuring: Concept and Accounting Treatment6%in 3/3
• Preparation and Approval of Resolution Plan5%in 3/3
• Application for Corporate Insolvency Resolution Process5%in 2/3
• Planning and Strategy4%in 2/3

Arbitration, Mediation and Conciliation (3 attempts)

• Arbitration: Introduction, Agreements and its Institutions12%in 3/3
• Negotiation Skills and Communication9%in 3/3
• International and Emerging Aspects under Mediation Law9%in 3/3
• Mediation: An Introduction and its Process along with Rules9%in 3/3
• Arbitral Proceedings, Pleadings and Evidence8%in 3/3
• Arbitration Procedure, Appointment of an Arbitrator and Other Aspects8%in 3/3
• Challenge to Award and Appeals8%in 3/3
• Various Modes and Scope of Mediation including Role of Mediation in other ADR Domains7%in 2/3

Goods and Services Tax (GST) and Corporate Tax Planning (3 attempts)

• Supply under GST22%in 3/3
• Input Tax Credit and Computation of GST Liability14%in 3/3
• Corporate Tax Planning10%in 3/3
• Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision9%in 3/3
• Procedural Compliance under GST8%in 3/3
• Tax Planning and Nature of Business8%in 3/3
• Tax Planning and Business Restructuring6%in 3/3
• Tax Planning and Location of Business5%in 3/3

Labour Laws and Practice (3 attempts)

• Law of Welfare and Working Condition28%in 3/3
• Social Security Legislations23%in 3/3
• Law of Industrial Relations18%in 3/3
• Law of Wages15%in 3/3
• Constitution and Labour Laws8%in 3/3
• International Labour Organization3%in 2/3
• The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 19882%in 1/3
• Industrial and Labour Laws Audit2%in 1/3

Banking and Insurance - Laws and Practice (3 attempts)

• Concept of Insurance17%in 3/3
• Digital Banking15%in 3/3
• Functions in Insurance and Compliance related thereto (Part I)14%in 3/3
• Banking Operations9%in 3/3
• Advances, Securities and Documentation8%in 3/3
• Risk Management in Banks and Basel Accords7%in 2/3
• Functions in Insurance and Compliance related thereto (Part III)4%in 2/3
• Regulatory Framework in Insurance4%in 3/3

Insolvency and Bankruptcy - Law and Practice (3 attempts)

• Corporate Insolvency Resolution Process30%in 3/3
• Liquidation of Corporate Person16%in 3/3
• Introduction to Insolvency and Bankruptcy Code13%in 3/3
• Voluntary Liquidation of Companies8%in 3/3
• Adjudication and Appeals for Corporate Persons7%in 2/3
• Professional and Ethical Practices for Insolvency Practitioners6%in 3/3
• Resolution Strategies (Elective 7.5)6%in 3/3
• Pre-Packaged Insolvency Resolution Process (Elective 7.5)4%in 2/3