CS Professional Paper 6 Corporate Restructuring, Valuation and Insolvency Syllabus and Exam Pattern
CS Professional Paper 6 Syllabus and Exam Pattern 2026
CS Professional Paper 6 – Corporate Restructuring, Valuation and Insolvency is a Group 2 paper under the ICSI Professional Programme Syllabus 2022. The paper covers three broad areas: Corporate Restructuring, Valuation, and Insolvency, Liquidation & Winding Up. The current ICSI syllabus assigns 40 marks to Corporate Restructuring, 20 marks to Valuation and 40 marks to Insolvency, Liquidation & Winding Up.
The paper requires students to understand legal provisions, procedures, concepts and practical applications. Preparation should therefore include conceptual study, practical questions, case studies, previous year papers and the latest ICSI study material and applicable supplements.
FAQs
1. How many marks is CS Professional Paper 6?
CS Professional Paper 6 carries 100 marks.
2. What is the duration of CS Professional Paper 6?
The examination duration is 3 hours. The official ICSI model paper specifies a maximum of 100 marks and a 3-hour duration.
3. What are the three parts of Paper 6?
The paper has three parts:
- Corporate Restructuring – 40 marks
- Valuation – 20 marks
- Insolvency, Liquidation & Winding Up – 40 marks
4. What is the weightage of Corporate Restructuring in Paper 6?
Corporate Restructuring carries 40 marks, or 40% of the syllabus weightage.
5. How many marks are allotted to Valuation?
The Valuation portion carries 20 marks.
6. How many marks are allotted to Insolvency, Liquidation and Winding Up?
This portion carries 40 marks.
7. Is CS Professional Paper 6 numerical or theory based?
Paper 6 combines legal concepts, theory, practical application, case studies and valuation-related problems. Students should prepare for both conceptual and application-oriented questions..
8. Which topics are important in Corporate Restructuring?
Important areas include mergers and amalgamations, acquisitions, takeovers, due diligence, demergers, fast-track mergers, cross-border mergers, accounting, taxation, stamp duty and regulatory
approvals.
9. Which topics are covered under Valuation?
The Valuation section covers business valuation and valuation of business/assets in the context of corporate restructuring.
10. What topics are covered under Insolvency?
Important topics include CIRP, insolvency professionals, Committee of Creditors, resolution plans, pre-packaged insolvency resolution, cross-border insolvency, liquidation, voluntary liquidation,
SARFAESI, winding up and strike-off/restoration.
11. How should I prepare for the Valuation portion?
First understand the valuation concepts and methods, then practise relevant application-based and numerical questions. Revision should include formulas, assumptions, steps and interpretation.
12. Does the 40-20-40 weightage guarantee the same marks in the exam?
No. The 40-20-40 distribution represents the syllabus-wise weightage. It should not be treated as a guarantee that every examination will contain exactly 40, 20 and 40 marks in the same question
structure.