This book is prepared exclusively for the Professional Level of Company Secretary Examination requirement. It covers the questions (topic/sub-topic wise) & detailed answers strictly as per the syllabus of ICSI.

The Present Publication is the 6^th Edition for CS-Professional | Dec. 2023 Exam. This book is authored by CA Prasad Vijay Bhat and CS Divya Bajpai, with the following noteworthy features:

• Coverage of this book includes
  • Fully-Solved Questions of Past Exams; Topic-wise, including:
    • Solved Paper: CS Professional June 2023 | Suggested Answers
• [Arrangement of Questions] Questions in each chapter are arranged ‘sub-topic wise’
• [Important Additional Questions] with Answers are provided
• [Marks Distribution] Chapter-wise marks distribution from June 2019 onwards
• [Past Exam Trend Analysis] from June 2019 onwards
• [ICSI Study Material] Chapter-wise comparison with ICSI Study Material

The contents of this book are as follows:

• Part I – Corporate Restructuring (50 Marks)
  • Types of Corporate Restructuring
  • Financial Restructuring
  • Corporate Demerger
  • Acquisition of Company
  • Planning and Strategy
  • Process of Demerger and Acquisition
  • Documentation
  • Valuation of Business and Assets
  • Accounting Aspects of Corporate Restructuring
  • Taxation and Stamp Duty Aspects
  • Competition Aspects
  • Regulatory Approvals
  • Appearance before NCLT/NCLAT
  • Fast Track Mergers
  • Cross Border Mergers
• Part II – Insolvency & Liquidation (50 Marks)
  • Insolvency Concepts
  • Petition for Corporate Insolvency Resolution Process
  • Role, Function, Duties of Insolvency Resolution Professional
  • Resolution Strategies
  • Committee of Creditors
  • Resolution Plan
  • Insolvency of Partnership Firms and Individuals
  • Fresh Start Process
  • SARFAESI Act & Debt Recovery
  • Cross Border Insolvency
  • Liquidation after IRP
  • Voluntary Liquidation
  • Winding-up by Tribunal
  • Pre-Packaged Insolvency Resolution Process