CS Executive Company Law Preparation for December 2026

CS Executive Company Law preparation for December 2026 comes down to two things: knowing the main sections of the Companies Act, 2013 by number, and writing each answer as provision, facts and conclusion. Company Law and Practice is Paper 2 in Group 1, and the December 2026 paper is on Wednesday 23 December, from 2 pm to 5:15 pm with the first 15 minutes for reading. The paper has two parts: Company Law, Principles and Concepts for 60 marks, and Company Administration and Meetings for 40.

A Company Law answer that quotes the right section but never applies it to the facts in the question has not answered the question. Apply it, then write the conclusion, every time.

TL;DR

• Paper 2, Group 1, Wednesday 23 December 2026, 2 pm to 5:15 pm (15 minutes reading time).
• Part I: Company Law, Principles and Concepts, 60 marks. Part II: Company Administration and Meetings, 40 marks.
• ICSI's study material for Papers 1 to 6 is updated till 30 November 2025. Read the December 2026 supplement too.
• Pass rule: 40 in each paper and 50% across the group.
• Write every answer as provision, then facts, then conclusion.

When is the Company Law paper, and how is it split?

The ICSI schedule, as reported by Careers360, puts Group 1 on 21, 23, 26 and 28 December 2026, and Company Law falls on 23 December, two days after Jurisprudence, Interpretation and General Laws. Our CS Executive December 2026 timetable has all seven papers.

Under Syllabus 2022, Part I covers the life of a company: incorporation, share capital, debentures, charges, deposits, members, directors and key managerial personnel. Part II covers meetings of the board and of members, resolutions, minutes, and the Secretarial Standards issued by ICSI.

ICSI's Directorate of Academics said in July 2026 that the study material for Executive Papers 1 to 6 is updated till 30 November 2025, and that students should read the applicable supplements for the December 2026 exam. Download them from icsi.edu before you start revision.

The paper is on 23 December, split 60 and 40, and the study material plus the December 2026 supplement is your syllabus.

How should you write a Company Law answer?

Every practical question in this paper can be answered in the same four steps:

1. State the provision, with the section number and the Act.
2. Pick out the facts in the question that the provision turns on.
3. Apply the provision to those facts, one line at a time.
4. Write a conclusion that answers the question exactly as asked.

Worked example: a members' requisition

Question: XYZ Ltd has a paid-up capital of Rs 50 lakh, all with voting rights. Members holding Rs 4 lakh of it send a requisition for an extraordinary general meeting. The board ignores it. Can these members call the meeting themselves?

Answer: Section 100(2) of the Companies Act, 2013 requires the board to call an EGM on the requisition of members holding at least one-tenth of the paid-up capital carrying voting rights. One-tenth of Rs 50 lakh is Rs 5 lakh. These members hold Rs 4 lakh, which is 8%, so the requisition is not valid. The board was not bound to act on it, and section 100(4), which lets requisitionists call the meeting themselves, does not apply. Conclusion: no, they cannot call the meeting unless members holding at least Rs 5 lakh join the requisition.

Change one number and the answer flips. If the members held Rs 6 lakh and the board did not, within 21 days, call a meeting for a date within 45 days, the requisitionists could call it themselves within three months of the requisition. That is why the arithmetic belongs in the answer.

Provision, facts, application, conclusion: write all four, and show any calculation the provision depends on.

Which sections should you know by number?

You do not need every section, but practical answers need the main ones quoted correctly. This is the list I would revise by number from the Companies Act, 2013, available on the MCA website:

• Section 2 definitions you will use often: private company, public company, small company, subsidiary.
• Sections 7, 8, 13 and 14: incorporation, section 8 companies, changes to the memorandum and the articles.
• Sections 42, 43, 55, 62, 63 and 68: private placement, kinds of share capital, preference shares, further issue, bonus and buy-back.
• Sections 71, 73 and 77: debentures, deposits and registration of charges.
• Sections 96, 100, 101, 103 and 114: AGM, EGM, notice, quorum, ordinary and special resolutions.
• Sections 149, 152, 164, 165, 166, 173, 174 and 179: directors, board meetings and board powers.
• Sections 185, 186 and 188: loans to directors, loans and investments, related party transactions.

One mistake I see in checked copies is a section number from the old Companies Act, 1956. Write only 2013 Act numbers.

About thirty sections, learnt by number and by one-line purpose, carry most practical answers in this paper.

How do you prepare Part II on meetings?

Part II is the most rule-based part of the paper, and the rules are numbers: days of notice, quorum, gaps between meetings. Make one page for board meetings and one for general meetings.

Board meetings

The first board meeting is held within 30 days of incorporation. After that, at least four meetings a year, with no more than 120 days between two meetings, under section 173. Notice of at least seven days goes to every director. Quorum under section 174 is one-third of the total strength or two directors, whichever is higher. Read SS-1, ICSI's Secretarial Standard on board meetings, alongside these sections.

General meetings

Under section 96, the first AGM is held within nine months of the close of the first financial year, and later AGMs within six months of the year end, with no more than 15 months between two AGMs. Section 101 needs 21 clear days' notice. For quorum under section 103, a public company with up to 1,000 members needs five members present in person, and a private company needs two. SS-2 covers general meetings.

Turn the meeting rules into a one-page table of days, quorum and votes, and revise it every week until the exam.

What should the last eight weeks look like?

• Weeks 1 to 3: one full reading of the study material and the supplement, making your section list as you go.
• Weeks 4 to 6: practical questions from ICSI's past papers, written by hand in the four-step format.
• Weeks 7 and 8: two full papers in 3 hours each, then only your section list and the meetings tables.

Company Law sits between Jurisprudence on 21 December and Setting Up of Business on 26 December, so you get one clear day, 22 December, just for this paper. Keep it for your section list and meetings tables, not for new chapters. Our post on CS Executive passing marks explains how the group aggregate works if one paper goes badly.

If you want your practice answers checked, Gradehunt's CS Executive test series lets you write by hand and upload, and an ex-examiner returns each paper within 48 hours with step-wise marks and comments. The first paper is checked free.