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 6th 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

o 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)

o Types of Corporate Restructuring

o Financial Restructuring

o Corporate Demerger

o Acquisition of Company

o Planning and Strategy

o Process of Demerger and Acquisition

o Documentation

o Valuation of Business and Assets

o Accounting Aspects of Corporate Restructuring

o Taxation and Stamp Duty Aspects

o Competition Aspects

o Regulatory Approvals

o Appearance before NCLT/NCLAT

o Fast Track Mergers

o Cross Border Mergers

• Part II – Insolvency & Liquidation (50 Marks)

o Insolvency Concepts

o Petition for Corporate Insolvency Resolution Process

o Role, Function, Duties of Insolvency Resolution Professional

o Resolution Strategies

o Committee of Creditors

o Resolution Plan

o Insolvency of Partnership Firms and Individuals

o Fresh Start Process

o SARFAESI Act & Debt Recovery

o Cross Border Insolvency

o Liquidation after IRP

o Voluntary Liquidation

o Winding-up by Tribunal

o Pre-Packaged Insolvency Resolution Process