The Company Secretary (CS) Executive Course is a significant milestone for individuals aspiring to become qualified Company Secretaries in India. It marks the beginning of a journey toward a prestigious and rewarding career in corporate governance. The first step for candidates is to clear the CS Executive Entrance Test (CSEET), which is a mandatory requirement, especially for graduates seeking to pursue this profession. Once this criterion is met, candidates can proceed to register for the course through the official website of the Institute of Company Secretaries of India (ICSI) at icsi.edu. The registration process for the December 2024 session, specifically for a single module, is currently open, providing aspiring Company Secretaries with the opportunity to take a step closer to their career goals.
The eligibility criteria for the CS Executive Course are rigorous, ensuring that candidates have the necessary qualifications and skills to excel in this field. In addition to clearing the CSEET, candidates are required to possess a degree for graduates. Furthermore, ICSI may specify additional criteria, underscoring the importance of thorough preparation and compliance with all requirements.
The CS Executive syllabus for 2024 has been recently updated to encompass a comprehensive range of subjects that are critical for aspiring Company Secretaries. These subjects include Company Law, Corporate Governance, and Legal Compliance in India, among others, which are fundamental for developing a thorough understanding of the profession. The syllabus is structured into modules and subjects, with topics such as Interpretation of Statutes and Company Law being particularly crucial for grasping the legal intricacies of corporate governance. To support candidates in their journey, ICSI provides a wealth of study materials and resources, all of which can be conveniently accessed online, ensuring that aspiring Company Secretaries have the necessary tools and support to succeed in their endeavours.
CS Executive Syllabus 2024
The CS Executive Syllabus 2024, released by the Institute of Company Secretaries of India (ICSI), plays a pivotal role in guiding candidates preparing for the CS Executive exam. This syllabus is a comprehensive document that meticulously lays out all the topics and subtopics essential for the exam, providing candidates with a clear and structured approach to their studies. It is crucial for candidates to thoroughly acquaint themselves with the syllabus before beginning their preparation, as it forms the foundation of the knowledge required to excel in the exam.
For candidates who enrolled in the ICSI CS Executive program in 2017, the option to transition to the new syllabus introduced in 2022 is available. This transition opportunity, which opened on April 10, 2023, requires candidates to familiarize themselves with the new CS Executive syllabus (2022) and consider any exemptions they may be eligible for based on their previous studies. Making an informed decision regarding this transition is vital for candidates seeking to align their studies with the latest syllabus requirements.
The first examination based on the new CS Executive syllabus (2022) is scheduled for December 2023 and consists of seven papers. Candidates can access detailed information about the CS Executive 2024 syllabus and its core concepts through the provided article, enabling them to effectively prepare for the exam and achieve success in their pursuit of becoming qualified Company Secretaries.
Recent Update on Mandatory Transition from Old CS Executive Syllabus to New CS Executive Syllabus :
The Institute of Company Secretaries of India (ICSI) has ordered that all candidates who previously used the CS Executive old syllabus (2012) must immediately switch to the new syllabus introduced in 2017. This update is intended to ensure that the curriculum remains current and relevant to the changing demands of the corporate governance sector.
The final examination for applicants following the previous CS Executive syllabus (2012) was held in December 2021. With the conclusion of this exam session, ICSI has completed a full transition to the new syllabus beginning with the June 2022 session. This means that all following CS Executive tests will follow the 2017 syllabus.
The new syllabus has been created to give a more complete and updated educational framework for prospective Company secretaries. It features new topics and updated subject content that reflect the most recent advancements and practices in the sector. Candidates studying for the CS Executive examinations must now align their study plans with the new syllabus to ensure they are fully prepared for the revised exam format. This transfer demonstrates ICSI's commitment to maintaining excellent educational standards and providing future Company Secretaries with the information and skills required in today's corporate world.
Here’s the overview of CS Executive syllabus as of 2024
Full Exam Name:CS Executive Exam
Conducting Body: Institute of Company Secretaries of India (ICSI)
Frequency of Conduct: Twice a year
Exam Level: National Level Exam
Languages: English
Mode of Application: Online
Application Fee (General): 2000 INR (Online)
Mode of Exam: Offline
Exam Duration: 3 Hours
Official Website:icsi.edu
Summary of CS Executive Syllabus 2024
ICSI has released the revised CS Executive syllabus for 2024 on its official website. This syllabus describes the courses you will study, the major topics, and the specifics for each exam paper. If you are preparing for the exam, the table below contains the detailed syllabus for 2024.
What is the CS Executive Syllabus 2024 ?
Module I
Tax Laws
Jurisprudence, Interpretation & General Laws
New Syllabus: Company Law
Setting up of Business Entities and Closure
Module II
Corporate & Management Accounting
Economic, Business and Commercial Laws
Financial and Strategic Management
Securities Laws & Capital Markets
What is the ICSI CS Executive New Syllabus (2022) ?
ICSI CS Executive New Syllabus
Group 1
Jurisprudence, Interpretation & General Laws
Company Law & Practice
Part I: Company Law – Principles and Concepts (60 Marks)
Part II: Company Administration & Meetings (40 Marks)
Setting Up of Business, Industrial & Labour Laws
Part I: Setting Up of Business (60 Marks)
Part II: Industrial & Labour Laws (40 Marks)
Corporate Accounting and Financial Management
Part I: Corporate Accounting (60 Marks)
Part II: Financial Management (40 Marks)
Group 2
Capital Market & Securities Laws
Part I: Capital Market (40 Marks)
Part II: Securities Laws (60 Marks)
Economic, Commercial and Intellectual Property Laws
Part I: Economic & Commercial Laws (60 Marks)
Part II: Intellectual Property Laws (40 Marks)
Tax Laws & Practice
Part I: Direct Tax (60 Marks)
Part II: Indirect Tax (40 Marks)
Paper-Wise ICSI CS Executive New Syllabus (2022)
Module 1 - Paper 1: Jurisprudence, Interpretation and General Laws
Max Marks: 100
Sources of Law
Law relating to Specific Relief
Constitution of India
Law relating to Arbitration, Mediation, and Conciliation
Interpretation of Statutes
Indian Stamp Law
Administrative Laws
Law relating to Registration of Documents
Law of Torts
Right to Information Law
Law relating to Civil Procedure
Law relating to Information Technology
Laws relating to Crime and its Procedure
Contract Law
Criminal Procedure Code, 1973
Law relating to Sale of Goods
Law relating to Evidence
Law relating to Negotiable Instruments
Law relating to Limitation
Module 1 - Paper 2: Company Law
Max Marks: 100
Part 1: Company Law - Principles & Concepts
Introduction to Company Law
Distribution of Profits
Shares and Share Capital - Concepts
Dormant Company
Charges
Memorandum and Articles of Association and its Alteration
Compromise, Arrangement, and Amalgamations - Concepts
Debt Instruments - Concepts
Legal Status and Types of Registered Companies
Accounts and Auditors
Members and Shareholder
Inspection, Inquiry, and Investigation
Part 2: Company Administration and Meetings
General Meetings
Corporate Social Responsibility - Concepts
Meetings of Board and its Committees
Board Composition and Powers of the Board
Key Managerial Personnel (KMP’s) and their Remuneration
Annual Report - Concepts
Directors
Module 1 - Paper 3: Setting up of Business Entities and Closure
Max Marks:100
Part 1: Setting up of Business
Selection of Business Organization
Financial Services Organization
Startups and its Registration
Setting up of Business outside India and Issues Relating Thereto
Non-Corporate Entities
Limited Liability Partnership
Setting up of Branch Office/ Liaison Office/ Wholly owned Subsidiary by Foreign Company
Conversion of Business Entities
Various Initial Registrations and Licences
Business Collaborations
Corporate Entities – Companies: Types of Corporate Business Entities, Drafting of Incorporation Documents, Formation and Registration
Identifying laws applicable to various Industries and their initial compliances
Micro, Small and Medium Enterprises
Part 2: Industrial and Labour Laws
Constitution and Labour Laws
Law of wages
Law of Industrial Relations
Law of Welfare & Working Condition
Sexual Harassment of Women at Workplace (Prevention, Prohibition, and Redressal) Act, 2013
Social Security Legislations
Evaluation of Labour Legislation and need for Labour Code
Module 1 - Paper 4: Corporate Accounting and Financial Management
Part 1: Corporate Accounting
Introduction to Accounting
Accounting for Debentures
Accounting for Share Capital
Financial Statement Analysis
Consolidation of Accounts
Related Aspects of Company Accounts
Forecasting Financial Statements
Cash Flows
Part 2: Financial Management
Introduction
Security Analysis
Cost of Capital
Capital Budgeting
Working Capital Management
Dividend Decisions
Time Value of Money
Operational Approach to Financial Decision
Capital Structure
Module 2 - Paper 5: Capital Market and Securities Law
Part 1: Capital Market
Basics of Capital Market
Laws Governing Depositories and Depository Participants
Securities and Exchange Board of India
Securities Contracts (Regulations) Act, 1956
International Financial Services Centres Authority (IFSCA)
Securities Market Intermediaries
Secondary Market in India
Part 2: Securities Law
Issue of Securities – Concepts
Mutual Funds
Acquisition of Shares and Takeovers – Concepts
Listing Obligations and Disclosure Requirements
Delisting and Buyback of Securities – Concepts
Prohibition of Fraudulent and Unfair Trade Practices Relating to Securities Market
Issue and Listing of Non-Convertible Securities
Collective Investment Schemes
Prohibition of Insider Trading
Module 2 - Paper 6: Economic, Commercial and Intellectual Property Laws
Part 1: Economic & Commercial Laws
Law relating to Foreign Exchange Management
Prevention of Money Laundering
External Commercial Borrowings (ECB)
Competition Law
Law relating to Foreign Contribution Regulation
Real Estate Regulation and Development Law
Law relating to Benami Transactions & Prohibition
Overseas Direct Investment
Legal Metrology
Law relating to Special Economic Zones
Foreign Direct Investments – Regulations & Policy
Law relating to Fugitive Economic Offenders
Foreign Trade Policy & Procedure
Part 2: Intellectual Property Laws
Law relating to Patents
Law relating to Trade Marks
Law relating to Geographical Indications of Goods
Law relating to Industrial Designs
Law relating to Copyright
Module 2 - Paper 7: Tax Laws and Practice (100 marks)
Part 1: Direct Tax
Direct Tax at a Glance
Income from Other Sources
Income under the Head Salary
Computation of Total Income and Tax Liability of various entities
Capital Gains
Incomes which do not form part of Total Income
Deductions
Profits and Gains from Business and Profession
Procedural Compliance
Clubbing provisions and Set Off and/or Carry Forward of Losses
Basic Concept of Income Tax
Classification and Tax Incidence on Companies
Income under the Head House Property
Part 2: Indirect Tax (GST & Customs)
Concept of Indirect Taxes at a Glance
Input Tax Credit & Computation of GST Liability
Time, Value & Place of Supply
Levy and Collection of GST
Overview of Customs Act
Procedural Compliance under GST
Basics of Goods and Services Tax ‘GST’
What is CS Executive Exam Pattern 2024?
CS Executive Exam Pattern (2022 Syllabus)
Group 1
Paper 1: Jurisprudence, Interpretation & General Laws
Type: 20% Objective and 80% Descriptive
Marks: 100
Paper 2: Company Law & Practice
Type: 20% Objective and 80% Descriptive
Part I: Company Law – Principles and Concepts (60 Marks)
Part II: Company Administration and Meetings (40 Marks)
Paper 3: Setting Up of Business, Industrial & Labour Laws
Type: 100% Descriptive
Part I: Setting Up of Business (60 Marks)
Part II: Industrial & Labour Laws (40 Marks)
Total Marks: 100
Paper 4: Corporate Accounting and Financial Management
Type: 100% Descriptive
Part I: Corporate Accounting (60 Marks)
Part II: Financial Management (40 Marks)
Total Marks: 100
Group 2
Paper 5: Capital Market & Securities Laws
Type: 20% Objective and 80% Descriptive
Part I: Capital Market (40 Marks)
Part II: Securities Laws (60 Marks)
Paper 6: Economic, Commercial and Intellectual Property Laws
Type: 20% Objective and 80% Descriptive
Part I: Economic & Commercial Laws (60 Marks)
Part II: Intellectual Property Laws (40 Marks)
Paper 7: Tax Laws & Practice
Type: 20% Objective and 80% Descriptive
Part I: Direct Tax (60 Marks)
Part II: Indirect Tax (40 Marks)
Preparation Tips for CS Executive Syllabus 2024
Preparing for the CS Executive Exam in 2024 requires a well-thought-out strategy. To begin, plan a study programme that covers the entire course. Spend at least 10-12 hours every day on your study to ensure full preparedness. Start with the fundamentals of each subject before moving on to more complex concepts. To save time and efficiently understand the complete syllabus, consider preparing your own study notes utilising online tutorials or coaching classes, and then studying each subject separately. Before moving on to the next topic, be sure you thoroughly understand the previous one. Instead of memorising concepts, consider using innovative learning approaches such as watching concept videos or producing case studies. After you've covered the material, use prior exam papers and mock examinations to assess your knowledge. Use the reference books recommended by ICSI, which provide a user-friendly summary of each module. Finally, to improve your chances of success, keep engaged and focused on grasping each topic rather than simply memorising knowledge.
Study Schedule:Create a timetable to cover the CS Executive Syllabus thoroughly.
Time Dedication: Allocate 10-12 hours daily for CS Executive studies.
Foundational Learning: Begin with basic concepts before advancing to complex topics.
Note-taking: Make your study notes using online tutorials or coaching classes.
Subject-wise Approach: Study each subject comprehensively to save time and understand the syllabus effectively.
Comprehension Focus: Ensure complete understanding of each topic before moving on.
Varied Learning Methods:Use concept videos and case studies for better understanding instead of rote learning.
Practice Papers: Practice with past exam papers and mock tests after covering the syllabus.
Reference Books:Use ICSI-recommended reference books for in-depth knowledge of each module.
Stay Motivated: Don't get discouraged by initial failures. Focus on understanding rather than memorising.
Conclusion:
The CS Executive Exam 2024 is a pivotal step for aspiring Company Secretaries, guided by the comprehensive ICSI CS Executive Syllabus. The syllabus includes crucial subjects like Company Law and Tax Laws, with exams comprising both objective and descriptive papers. Understanding the exam pattern and utilising paper-wise exemptions are key to success. Effective preparation involves thorough study, for which the registration process is ongoing, and candidates can soon expect their admit cards. After the exam, the results will be eagerly awaited. In Bangalore, iProledge offers excellent preparation courses known for their innovative teaching methods.
FAQs on CS Executive Syllabus 2024, Updated New Syllabus
What is the CS Executive Syllabus 2024?
The CS Executive Syllabus 2024, released by ICSI, includes subjects like Company Law, Corporate Governance, Tax Laws, and more. It is divided into Module I and Module II, covering various topics essential for aspiring Company Secretaries.
How can I prepare for the CS Executive Exam 2024?
What is the CS Executive Exam Pattern 2024?
How do I transition from the old syllabus to the new CS Executive Syllabus 2022?
What is the eligibility criteria for the CS Executive Course?
Commentaires