Paper 2 of CA IPCC (old course) by CA CS Nilamkumar Bhandari is divided into three parts- Business Law, Ethics, and Communication, respectively. The first part encompasses business law and company law, focusing on topics like incorporating a company, allotment of securities, share capital and debentures, and e-filing, among others. The second paper is centered on developing an understanding of ethical and moral issues arising in business policies and corporate governance. It also extends to understanding consumer interests, ethics in the workplace, and protection of the environment. The Communication part of the paper aims at nurturing and developing communication and behavioral skills related to business. It encompasses communication on an individual level, organizational level, and legal level. The legal part aims at familiarizing the students with concepts like partnership deed, lease deed, indemnity bond, etc. Overall, the paper takes an interdisciplinary route to inculcate practical know-how of law and deal with issues of principles and morality arising in a commercial setup.