CS Professional Compliance Management, Audit and Due Diligence PYQ December 2025: Question Paper and Available Answers
CS Professional
Compliance Management, Audit and Due Diligence
PYQS Series
December 2025
33 Questions Indexed
ICSI Examination Archive & Suggested Answers: This directory contains indexed questions from the paper for CS Professional Compliance Management, Audit and Due Diligence PYQS (December 2025). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.
Indexed questions
- Citing the relevant provision as per SEBI (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 (December 12, 2024) {SEBI notification dated Decembe
- Citing the relevant provision as per SEBI (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 (December 12, 2024) {SEBI notification dated Decembe
- Citing the relevant provision as per SEBI (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 (December 12, 2024) {SEBI notification dated Decembe
- Citing the relevant provision as per SEBI (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 (December 12, 2024) {SEBI notification dated Decembe
- Citing the relevant provision as per SEBI (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 (December 12, 2024) {SEBI notification dated Decembe
- ABC Limited was engaged in financing and developing infrastructure projects but now defaulted on several debt repayments due to the mismanagement and undisclosed liabilities in ABC
- Management of XYZ Ltd. was worried because it was observed that in the organization, good documentation was neglected and poorly executed. There was no system to update its Documen
- As per Companies Act, if the Certification of Annual Return U/Section 92 is wrongly certified by the Company Secretary, state the consequences he has to face. Describe the action t
- These days doing business is full of temptations and distractions driven by greed to earn unlimited profits, market share, market-standing (in terms of numbers), performance, etc.,
- The object of Securities Contracts (Regulation) Act, 1956 (Act) is to provide for the regulation of stock exchanges, and of transactions in securities dealt on them with a view to
- The Company Secretary can represent before various regulators and other authorities in connection with discharge of various duties under the Companies Act, 2013. The NCLT being a q
- The management of PKG Ltd., has decided to go for an independent audit assessment of whether a given subject matter of the management is in compliance with applicable authorities i
- Rashmi Goel is a Practicing Company Secretary having firm name as Rashmi Goel and Company based at Mumbai. However, she resides at Bhopal. Manmohan her old classmate who could not
- SRP Ltd committed an offence under the General Clauses Act, 1897 for which investigation is initiated. Managing Director (MD) of the company called a meeting of Key Personnel Offic
- The Companies Act, 2013 casts responsibility on each and every director to apply their judgment in preparation of annual accounts according to applicable accounting standards and a
- Pre-certification of forms is, not a routine or mechanical exercise but is a serious and involved work calling for sound application of mind in verifying the averments made in the
- Following are the financials of GKV Limited a Public Company for the Financial year 2024-25. (₹ in Crores) Particulars Figures as on 30th September 2024 Figures as on 31st December
- The Directors of RKG Ltd., a company incorporated under the Companies Act, 2013 suspects that there are many instances into the practices of corruption and misappropriation of asse
- Due diligence" is an analysis and risk assessment of an impending business transaction. It is the careful and methodological investigation of a business or persons, or the performa
- What factors impair the independence of internal auditors ?
- The Auditor shall plan the audit with professional scepticism so that it is possible to exercise professional judgment in an objective manner. The application of professional scept
- An information systems audit performed in an organisation is a comprehensive examination of a given targeted system. The audit consists of an evaluation of the components which com
- Suggest an Audit technique which can be used in many areas where information needs to be connected or verified without repeating content. It saves time during report drafting (just
- Identify the formal evaluation/review method/process where the work, performance, or compliance of a professional or firm is examined by another qualified and independent professio
- Briefly discuss the main purposes for an interview in context of an Audit. Can an interview have all those purposes at the same time. The interview techniques can be gainfully used
- After the exit meeting and the completion of the audit procedures, the auditor should prepare an executive summary, of audit findings. Comment. Elucidate what is included in the ex
- A change may not be considered reasonable if it appears that the change relates to information that is incorrect, incomplete or otherwise unsatisfactory. Justify your answer with a
- The four Labour Codes envisage strengthening the protection available to workers, including unorganized workers in terms of statutory minimum wage, social security and healthcare o
- Where a dispute arises over the powers of Reviewers or the process or conclusions reached after the review or to any other matter related to the review, the Practice Unit, the Revi
- An auditor is required to submit the audit report and sign it as per norms. Explain the Auditor's responsibility and signing of audit report.
- The Quality Reviewer is responsible to evaluate whether the evidence obtained during the review is sufficient to support the report to be issued pursuant to the review engagement.
- A Non-Disclosure Agreement is defined as a legally enforceable contract that creates a confidential relationship between a person who holds some kind of trade secret and a person t
- Audit sampling is an investigative tool in which less than 100% of the total items within the population of items are selected to be audited. It is an auditing technique that provi
How to Prepare for CS Professional Compliance Management, Audit and Due Diligence
Use past questions to practise the paper format and review available answers. Check the current syllabus, applicable law and examination duration before attempting a timed paper.