ICSI prescribes the CS Executive syllabus. Candidates studying for the CS Executive exam can now view the complete syllabus here. Discover the marking scheme, total marks, and paper-specific contents here.
The Institute of Company Secretaries of India (ICSI) prescribes the syllabus for the CS Executive exam. Recently, the authorities released the revised syllabus for the CS Executive exam, applicable from 2022. Candidates who wish to switch from the old syllabus (2017) to the new syllabus (2022) can apply online at icsi.edu. To be eligible for the ICSI CS Executive exam under the new syllabus, candidates must pass a pre-examination test. For detailed information on the ICSI CS Executive Syllabus 2024 under the new 2024 syllabus and the old 2017 syllabus, read the complete article.
CS Executive 2024 Exam Pattern Highlights
The CS Executive 2024 exam pattern highlights are as follows:
Mode of Exam: Centre-based examination; Offline
Duration of Exam: Three hours for each paper
Marks: 100 marks for each paper
Language of Question Paper: English
Nature of questions: Multiple Choice Questions (MCQs) and Descriptive
Pre-Examination Requirement: Completion of a Pre-Examination Test to become eligible to enroll
First Examination Under New Syllabus 2022: December 2023
Last Attempt Under Old Syllabus 2017: June 2024
ICSI CS Executive Exam Pattern: Group 1
Here is the information presented in a list format:
1. Paper Number: 1
Subjects: Jurisprudence, Interpretation & General Laws
Marks: 100
2. Paper Number: 2
Subjects: Part I – Company Law – Principles and Concepts Part II – Company Administration & Meetings
Marks: 60 (Part I) + 40 (Part II) = 100
3. Paper Number: 3
Subjects: Part I – Setting Up of Business Part II – Industrial & Labour Laws
Marks: 60 (Part I) + 40 (Part II) = 100
4. Paper Number: 4
Subjects: Part I – Corporate Accounting Part II – Financial Management
Marks: 60 (Part I) + 40 (Part II) = 100
ICSI CS Executive Syllabus 2024: Group 1
Paper 1: Jurisprudence, Interpretation, and General Laws
Sources of Law
Constitution of India
Interpretation of Statutes
Administrative Laws
Law of Torts
Law relating to Civil Procedure
Laws relating to Crime and its Procedure
Law relating to Evidence
Law relating to Specific Relief
Law relating to Limitation
Law relating to Arbitration, Mediation and Conciliation
Indian Stamp Law
Law relating to Registration of Documents
Right to Information Law
Law relating to Information Technology
Contract Law
Law relating to Sale of Goods
Law relating to Negotiable Instruments
Paper 2: Company Law and Practice
Paper 2 covers Company Law and Practice, divided into two parts:
Part I: Company Law – Principles & Concepts
Introduction to Company Law
Legal Status and Types of Registered Companies
Memorandum and Articles of Association and its Alteration
Shares and Share Capital-Concepts
Members and Shareholder
Debt Instruments-Concepts
Charges
Distribution of Profits
Accounts and Auditors
Compromise, Arrangement, and Amalgamations-Concepts
Dormant Company
Inspection, Inquiry, and Investigation
Part II: Company Administration and Meetings
General Meetings
Directors
Board Composition and Powers of the Board
Meetings of Board and its Committees
Corporate Social Responsibility-Concepts
Annual Report-Concepts
Key Managerial Personnel (KMP’s) and their Remuneration
Paper 3: Setting Up of Business, Industrial, and Labour Laws
Paper 3 covers Setting Up of Business, Industrial, and Labour Laws, divided into two parts:
Part I: Setting up of Business
Selection of Business Organization
Corporate Entities – Companies: Types of Corporate Business Entities, Drafting of Incorporation Documents, Formation and Registration
Limited Liability Partnership
Startups and its Registration
Micro, Small and Medium Enterprises
Conversion of Business Entities
Non-Corporate Entities
Financial Services Organization
Business Collaborations
Setting up of Branch Office/ Liaison Office/ Wholly owned Subsidiary by Foreign Company
Setting up of Business outside India and Issues Relating Thereto
Identifying laws applicable to various Industries and their initial compliances
Various Initial Registrations and Licenses
Part 2: Industrial and Labour Laws
Constitution and Labour Laws
Evaluation of Labour Legislation and need for Labour Code
Law of Welfare & Working Condition
Law of Industrial Relations
Law of Wages
Social Security Legislations
Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013
Paper 4: Corporate Accounting and Financial Management
Paper 4 covers Corporate Accounting and Financial Management, divided into two parts:
Part 1: Corporate Accounting
Introduction to Accounting
Introduction to Corporate Accounting
Accounting Standards (AS)
Accounting for Share Capital
Accounting for Debentures
Related Aspects of Company Accounts
Consolidation of Accounts
Financial Statement Analysis
Cash Flows
Forecasting Financial Statements
Part 2: Financial Management
Introduction
Time Value of Money
Capital Budgeting
Cost of Capital
Capital Structure
Dividend Decisions
Working Capital Management
Security Analysis
Operational Approach to Financial Decision-making
ICSI CS Executive Exam Pattern: Group 2
Here is the information presented in a list format:
5. Paper Number: 5
Subjects: Part I – Capital Market Part II – Securities Laws
Marks: 40 (Part I) + 60 (Part II) = 100
6. Paper Number: 6
Subjects: Part I – Economic & Commercial Laws Part II – Intellectual Property Laws
Marks: 60 (Part I) + 40 (Part II) = 100
7. Paper Number: 7
Subjects: Part I - Direct Tax Part II - Indirect Tax
Marks: 60 (Part I) + 40 (Part II) = 100
ICSI CS Executive Syllabus 2024: Group 2
Paper 5- Capital Market and Securities Law
Part 1: Capital Market
Basics of Capital Market
Secondary Market in India
Securities Contracts (Regulations) Act, 1956
Securities and Exchange Board of India
Laws Governing to Depositories and Depository Participants
Securities Market Intermediaries
International Financial Services Centres Authority (IFSCA)
Part 2: Securities Laws
Issue of Securities – Concepts
Issue and Listing of Non-Convertible Securities
Listing Obligations and Disclosure Requirements
Acquisition of Shares and Takeovers – Concepts
Prohibition of Insider Trading
Prohibition of Fraudulent and Unfair Trade Practices Relating to Securities Market
Delisting and Buyback of Securities – Concepts
Mutual Funds
Collective Investment Schemes
Paper 6- Economic, Commercial and Intellectual Property Law
Part 1 - Economic & Commercial Laws
Law relating to Foreign Exchange Management
Foreign Direct Investments – Regulations & Policy
Overseas Direct Investment
External Commercial Borrowings (ECB)
Foreign Trade Policy & Procedure
Law relating to Special Economic Zones
Law relating to Foreign Contribution Regulation
Prevention of Money Laundering
Law relating to Fugitive Economic Offenders
Law relating to Benami Transactions & Prohibition
Competition Law
Law relating to Consumer Protection
Legal Metrology
Real Estate Regulation and Development Law
Part 2 - Intellectual Property Laws
Law relating to Patents
Law relating to Trade Marks
Law relating to Copyright
Law relating to Geographical Indications of Goods
Law relating to Industrial Designs
Paper 7- Tax Laws and Practice
Part 1: Direct Tax
Direct Tax at a Glance
Basic Concept of Income Tax
Incomes which do not form part of Total Income
Income under the Head Salary
Income under the Head House Property
Profits and Gains from Business and Profession
Capital Gains
Income from Other Sources
Clubbing provisions and Set Off and/or Carry Forward of Losses
Deductions
Computation of Total Income and Tax Liability of various entities
Classification and Tax Incidence on Companies
Procedural Compliance
Part 2: Indirect Tax (GST & Customs)
Concept of Indirect Taxes at a Glance
Basics of Goods and Services Tax ‘GST’
Levy and Collection of GST
Time, Value & Place of Supply
Input Tax Credit & Computation of GST Liability
Procedural Compliance under GST
Overview of Customs Act
In short, the ICSI prescribes the CS Executive syllabus 2024, with the most recent syllabus effective in 2022. Candidates can apply to switch from the old (2017) to the new syllabus once the window is open. The 2024 CS Executive exam pattern includes center-based, offline exams that last three hours each. Jurisprudence, Interpretation, and General Laws; Company Law and Practice; Setting up of Business, Industrial, and Labour Laws; Tax Laws and Practice; Corporate Accounting and Financial Management; Capital Market and Securities Laws; Economic, Commercial, and Intellectual Property Laws; and Direct and Indirect Taxes.
FAQs
What is the CS Executive exam syllabus?
The CS Executive exam syllabus includes subjects like Jurisprudence, Interpretation & General Laws, Company Law and Practice, Setting Up of Business, Industrial & Labour Laws, Corporate Accounting, Financial Management, Capital Market, Securities Laws, Economic & Commercial Laws, Intellectual Property Laws, Direct Tax, and Indirect Tax.
How is the CS Executive exam conducted?
What are the pre-examination requirements for the CS Executive exam?
When does the first examination under the new syllabus (2022) take place?
What is the last attempt for the CS Executive exam under the old syllabus (2017)?
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