CS Professional Compliance Management, Audit and Due Diligence PYQ June 2026: Question Paper and Available Answers
CS Professional
Compliance Management, Audit and Due Diligence
PYQS Series
June 2026
29 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 (June 2026). Open the source paper and available answers. Older sessions follow the syllabus and statutory provisions applicable to their examination year.
Indexed questions
- Sharad Dhagge and Shailesh Jhawar are partners in the DJ and Company (Company Secretarial firm). They have got the Secretarial Audit assignment of MNL Limited, a manufacturing comp
- PQR Ltd., a growing company, has recently expanded its operations. increasing its turnover from ₹500 crore to ₹750 crore, and in the process of commencing a new business division.
- Sai Tech Ltd. had implemented a digital document management system for maintaining statutory registers, contracts, and financial statements. During scrutiny under Section 128 and S
- You are the Practicing Company Secretary. You have to advise your audit team regarding provision related to Companies Act, 2013 in relation to the Board meeting and its notice rela
- Provision of Companies Act, 2013 states that Company has to inform within 30 days after the date of Incorporation and shall submit in Form INC-22 to Registrar of Companies whenever
- Answer each of the following: UDIN Guideline, mandatory indication of UDIN and consequences of violation If a Certificate is signed on September 28, 2019, indicate the date UDIN ma
- "The Companies Act, 2013 casts immense responsibility on the Company Secretaries being the professionals certifying the critical document of Annual Return. Any failure or lapse on
- A large corporate fraud was detected in a company BNT Ltd. involving manipulation of financial statements and diversion of funds. The matter was investigated by the Serious Fraud I
- Ansh Limited failed to file its annual return and certain statutory forms within the prescribed time under the Companies Act, 2013. The Registrar of Companies issued a notice stati
- Wealth Ltd. is a listed company having 1,200 shareholders and debenture holders. The company has traditionally maintained its statutory registers and records in physical form at it
- A group of young Agrotech innovators, calling themselves 'Innovate Aggro', decided to build a digital platform to link small farmers from little towns with buyers across India. The
- Explain the Compounding Authorities for Compounding of offences under section 441 of the Companies Act, 2013. Differentiate between Compoundable and Non- Compoundable Offences.
- CS Anupam Gupta worked as Chief Compliance Officer (CCO) with PQR Limited till 31/08/2024. Since he got lucrative offer from XYZ Limited, he could not resist and joined on 1/09/202
- "Different projects undertaken by Social Enterprises may involve varied social issues and challenges. In such circumstances, the Social Auditor is required to exercise technical ju
- You have been appointed as the Secretarial Auditor of Alpha Beta Limited. State what are the preconditions for accepting professional assignment which has to be mandatorily checked
- To simplify corporate restructuring and reduce procedural delays, the Government amended the Companies (Compromises, Arrangements and Amalgamations) Rules 2016 via notification dat
- While performing substantive testing during the audit of a company's financial statements, an auditor may discover certain errors or misstatements in the financial records or suppo
- During the course of an audit, the auditor is required to assess the risks associated with the company's operations and identify critical and high-risk areas to ensure effective au
- The Quality Review is focused towards evaluation and review of quality of services rendered by members and adherence to various statutory and other regulatory requirements. Explain
- The Council of the Institute of Company Secretaries of India (ICSI) has approved the issuance of four ICSI Auditing Standards. The Standards are required to be observed by the Comp
- 'The Audit Documents shall contain sufficient information to enable an Auditor, having no previous connection with the audit, to ascertain from such documents the significant findi
- Quality Review is an engagement that needs to be carried out in a manner that ensures that the work performed by the Quality Reviewer and the review team meets the professional sta
- Labour Law Audit envisages a systematic scrutiny of records prescribed under labour legislations by a professional like Company Secretary, who shall report to the compliance and no
- Auditors use various Audit techniques to obtain sufficient and appropriate audit evidence. Mention any ten such techniques.
- You are partner in CPA & Co (Company Secretarial Firm). Firm has got assignment from MNP Bank regarding the due diligence of ABC Ltd. Your senior partner has guided you that "While
- Fraud detection and reporting requires the practicing Company Secretaries to focus beyond compliance. Discuss the statement and differentiate between Fraud v/s Non-compliance.
- Internal auditors of NPD Ltd. have completed the internal audit of manufacturing division of the company and now have to communicate in writing the audit engagement result to the m
- Forming of Opinion based on the audit observations is an important part of any audit, as through this process, the outcome of audit is presented in the form of Audit Report to the
- The main objective of appraisal of management decision is to see how decisions are taken by the Management. Discuss the steps in appraisal of Management Decision.
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.