Jan 2026 CA Inter Law (Paper 2: Corporate and Other Laws) tested conceptual application over rote memory, with a moderate difficulty level emphasizing procedural compliance and Companies Act 2013 provisions. Patterns from past exams and ICAI’s New Scheme updates point to continued focus on “process + penalty + presentation” for May 2026 aspirants. This analysis decodes key insights to sharpen your preparation edge.
Exam Pattern Recap & Difficulty Signals
Paper structure remains 100 marks (3 hours): 70 marks Company Law & LLP (Part I), 30 marks Other Laws (Part II), including MCQs and caselets. ICAI upheld application-based questions, rewarding structured answers with section references.
Outbound ICAI Links for Authenticity:
- Official Intermediate Syllabus (New Scheme): https://www.icai.org/post/intermediate-nset
- Past Papers & Suggested Answers:
- BoS Announcements (updates hub)
| Aspect | Jan 2026 Observation | Trend Continuity |
|---|---|---|
| Difficulty | Moderate (60-70% scoring potential) | Consistent with Nov 2025 |
| Question Style | 40% Theory, 30% Case Application, 30% MCQ/Computations | Increasing caselets |
| Pass Rate Signal | Emphasis on Companies Act (55-60 marks attempted well) | High |
Key Trends from Jan 2026 Paper
Examiners prioritized chapters with practical workflows, mirroring ICAI’s push for compliance awareness in the New Scheme.
- Dominant Focus: Incorporation, Prospectus & Allotment (Sec 2-72), Share Capital (Sec 43-72)—~35% weightage, testing “shall/may” distinctions and timelines.
- Surprise Element: LLP formation & conversion procedures integrated with Company Law scenarios.
- Other Laws Shift: GST compliance (e-way bills, returns) over pure theory; FEMA basics via practical vignettes.
- Scoring Booster: Penalty matrices and authority powers—quick 4-6 mark gifts for prepared students.
Infographic: Jan 2026 Topic Heatmap (Visual priority for revision)
| Hot (High Probability) | Warm (Medium) | Cool (Low) |
|---|---|---|
| Shares & Debentures | Directors Duties (Sec 166-184) | NI Act Negotiable Instruments |
| Meetings (AGM/EGM Sec 96-122) | Accounts & Audit (Sec 128-148) | FEMA Transactions |
| Prospectus & Disclosures | CSR Provisions | GST Advanced |
Predictions for May 2026: Past Patterns + ICAI Updates
ICAI’s recent BoS modules stress “integrated scenarios,” forecasting more multi-chapter links. Expect 20% rise in MCQ caselets on penalties/compliance.
- Likely Escalations: Deeper dives into oppression/mismanagement (Sec 241-246) and winding-up processes, building on Jan trends.
- Emerging Hotspots: Digital compliance (e-voting, MCA filings) per ICAI’s tech-forward updates.
- Avoid Traps: Pure definitions downplayed; focus on “what if” amendments/scenarios.
Revision Priority Table (Post-Jan Strategy)
| Phase (Post-Jan) | Days | Action Items | Expected Yield |
|---|---|---|---|
| Analysis Week | 1-7 | Review ICAI suggested answers; note unanswered Qs | Identify gaps |
| Deep Dive | 8-21 | Penalty/authority charts for top 5 chapters | +15 marks |
| Practice | 22-45 | 100 MCQs + 5 past papers timed | 85% accuracy |
| Mocks | 46-60 | 8 full papers; focus presentation | 90+ simulation |
Actionable Prep Boosters
Elevate scores with these examiner-aligned habits:
- Answer Format: Issue-Rule-Analysis-Conclusion (IRAC) for cases—mirrors ICAI model answers.
- Quick Wins: Memorize 20 key penalties (fine/imprisonment tables); revise via flashcards.
- Resource Stack: ICAI modules + RTPs; supplement with CA Harsh Gupta’s Law Compact for flowcharts.
