CA Inter Corporate and other Laws Exam Analysis | CA Intermediate ICAI Exam Review Trends
The CA Inter Corporate and Other Laws exam was conducted by the ICAI on May 5th, 2025. It is known for its theoretical knowledge and application-based questions, which check students understanding of company laws and related legislative issues.
For this time, the exam has a mixture of direct, indirect and case study-based questions. Some students managed the paper well, whereas for some students, case law questions were lengthy and complicated to understand clearly. There are topics like directors, incorporation of company, deposits, etc, which are extensively tested under company laws and issues like the negotiable instruments act and the interpretation of statutes come significantly under other laws.
Some students say managing time is essential, especially during descriptive questions. The MCQs section is considered an easy to moderate level, providing some scoring relief.
In this blog, we bring a detailed analysis of each section, topic-wise weightage analysis, important questions, and expert insight to help you analyse the whole CA Inter corporate law paper and prepare for the next attempt.
Corporate and Other Laws Exam Analysis 2025
It is necessary to prepare according to the latest ICAI course and practice with previous question papers. Determining the priorities of the study and removing unnecessary subjects is easily made with a practical distribution analysis.
Corporate and Other Laws | Difficulty level |
Corporate and Other Laws 2025 Analysis | Easy to moderate |
Based on this evaluation, students might also aim for exemption-stage consequences with continuous practice and suitable preparation.
Corporate and Other Laws Exam Pattern May 2025
Read the table carefully, analysing the topics that have come up in the CA Inter corporate and other laws exam, and provide more emphasis on the topics.
Topics | Number of questions | Difficulty level | Point to emphasise |
Subscribers to The Memorandum of Association (MoA) | Q1 / Q2 | Easy | Know who can subscribe: individuals, illiterates (thumb), NRIs (attestation needed) |
Casual Vacancy in Auditor Appointment | Q3 / Q4 | Moderate | Understand Sec 139(8); appointee till next AGM only |
Foreign Exchange Transactions (FEMA) | Q5 | Moderate | FEMA Sec 6(4): foreign joint accounts, permissible use |
Share Application Money & Deposit Classification | Q6 | Tough (Conceptual) | Timelines for refund/conversion; otherwise, it becomes a deposit |
Promoter-Backed Loans Exemption | Q7 | Moderate | If structured per bank norms, it is not treated as a deposit |
Non-Convertible Debentures (NCDs) | Q8 | Moderate | Listed NCD ≠ deposits due to SEBI regulations |
Prospectus Disclosures & Misstatements | Q9 / Q10 | Moderate | Sec 26: Mandatory disclosures; investor rights for misleading info |
KMP Roles (CFO in Holding & Subsidiary) | Q11 | Easy | Section 2(51): such dual roles allowed |
Charges on Intangible Assets (e.g., Patents) | Q12 | Conceptual | Intangibles can be charged; it is important for fundraising |
Floating Charges & Crystallisation | Q13 | Moderate | Understand when a floating charge becomes fixed |
LLP Partner Rights | Q14 | Moderate | Deceased partners share only for past debts; partners retain business rights |
General Clauses Act – Successors Duties | Q15 | Interpretation-based | Sec 18: Successor continues legal duties (e.g., demolition orders) |
Audit Trail & Book Backup | Q16 | Easy to Moderate | Daily backups; audit trail mandatory – exam favourite |
Charge Satisfaction Filing | Q17 | Easy | Sec 82: Timeline & penalty; practical compliance knowledge |
Aforementioned information about the CA Inter corporate and other laws was conducted recently in May 2025. Essential topics that occur in exams are mentioned.
ABC analysis of Detailed Corporate and Other Laws Exam Analysis 2024 (previous year)
The ABC analysis is done based on the previous years exams. Every important topic is covered in the provided table, category-wise.
| Category “A” | Category B | Category C |
Topics | MOA, AOA, Types of Companies, Promoter duties | Acceptance of deposits from members/public, exemptions | Internal & external aids of interpretation |
Kinds of share capital, issue of shares, bonus issue, private placement, sweat equity | Types of charges, modification, satisfaction | Formation, benefits, governance | |
Sections 123-127, interim dividend, unpaid dividend account | MGT-7, timelines, digital filings | Basic procedural knowledge | |
Financial statements, CSR, and audit rotation | Definitions, function of authorities, repeal, succession | ||
Auditor appointment, disqualification, rotation, powers, and reporting. |
Look at the topic Wise Analysis of CA Inter corporate and other laws Exam below helps you know about important questions in May 2025.
Detailed Corporate and Other Laws Exam May 2025 Analysis
There are many subjects that take the highest marks in the exam in May 2025 in CA inter corporate and other laws examination that are important for the next corporate laws efforts.
Incorporation of Company and Matters Incidental Thereto
This topic tests theoretical and case-based questions. Topics like types of companies, documents required for incorporation, and procedural aspects of MOA and AOA were covered. Students who practice through the ICAI study material can comfortably handle questions easily.
Share Capital and Debentures
A case study includes private placement and issue of shares at a premium appeared in the exam. The questions demand great command over provisions like return filing, timelines and penalties. Most students found questions medium difficult to answer due to its detailed nature.
Negotiable Instruments Act, 1881
One case-based and one theoretical question came in the exam. Promissory notes and dishonour of cheques under section 138 were checked. Students who revised the examples could answer quickly.
Interpretation of Statutes
This topic covered theory-based questions on internal and external factors that help students to interpret. These questions were straightforward and also expected; however, many students tried to answer the questions by adding examples and logic.
Corporate and Other Laws: Expected Highest Marks
- MCQs- very easy to score.
- LLP Act- Charges, partner rights, account-related questions.
- Companies act basics- moderate-level descriptive questions.
- Previous year questions- repeated concepts with slight variation.
- Time management techniques helped maximise attempted marks.
- Integrated approach – effective in scoring 70+
- Conceptual clarity over deep provision study- Helped in practical case-based questions.
Also Read:
https://www.catestseries.org/blogs/abc-analysis-for-ca-inter-corporate-and-allied-laws.php
https://www.catestseries.org/blogs/ca-final-corporate-law-study-strategies.php
https://www.catestseries.org/blogs/ca-intermediate-corporate-and-other-laws.php
