CS Executive New Syllabus 2024: What will you be studying?

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CS Executive is the second level of examination in the company secretary course provided by The Institute of Company Secretaries of India (ICSI). To get admission to CS Executive, A student will have to enroll in and pass CSEET (Company Secretary Entrance Executive Test) or apply for an exemption if he or she is eligible.  

CS Executive course consists of two modules i.e., the module I and module II, each containing four papers. Examination for these modules can either be given together or separately depending on a student’s preference. 

ICSI released a new syllabus for the CS executive level that all students must follow from now on. The old executive syllabus had been discontinued. Students registered in the old syllabus also have to refer to the new syllabus. 

Let’s look at the CS Executive new syllabus provided by ICSI and what you will be studying throughout the course. 

CS Executive New Syllabus 2022

Module I

Paper 1: Jurisprudence, Interpretation and General Laws (Max Marks 100)

In our county, we have the law to ensure security and socio-economic justice for every citizen. With the absence of law, the entire nation would be in chaos and a sustainable lifestyle would be impossible to reach. Law acts as a backbone of our society and provides socio-economic justice to all. Knowledge of the law is very significant for every citizen let alone a company secretary. 

In your paper, Jurisprudence, Interpretation, and General Laws, you will be studying various acts drafted from the constitution of India, concepts, principles, pointers, and procedures. Every professional company secretary must have a thorough and detailed understanding of the law.

Topics to be covered
  • Constitution of India
  • Law of Torts
  • Interpretation of Statutes & Other General Laws

For more information about this paper as well as online classes, you can visit: Jurisprudence, Interpretation & General Laws (CSE Paper-1), CS Executive Mod-1

Paper 2: Company Law (Max Marks 100)

In this paper, you will be studying the Companies Act, established in 2013 to enable companies to achieve global competitiveness. This law is the basis of many other laws that you will also be studying in your company secretary course, such as labor law, income tax law, indirect tax law, etc. Having in-depth knowledge of all these laws is very essential for a company secretary. 

As a CS executive, you will be briefed on the formation, administration, management, and conduct of the affairs of a company. Every company is expected to comply with the law and hence, company secretaries need to have complete and detailed knowledge of these laws to ensure it. 

Topics to be covered
  • Company Law, Principles &Concepts (50 Marks)
  • Company Administration and Meetings – Law and Practices (40 Marks)
  • Company Secretary as a Profession (10 Marks)

For more information about this paper as well as online classes, you can visit: Company Law (CSE Paper-2), CS Executive Mod-1

Paper 3: Setting up of Business Entities and Closure (Max Marks 100)

When we start a business, we have various options for choosing a business structure; whether to be a sole proprietorship, partnership, LLP, HUF, trust, society, private company, public company, unlimited company, listed or unlisted company, etc. Choosing the right business structure at the start of a business is very crucial. This choice depends on the size, objectives, benefits, and other factors.

Students need to understand the pros and cons as well as the suitability of every business structure to be able to provide the right advice to their companies.

To start or close a business, there are several procedures to be followed like approval from the authorities, patents, copyrights, licenses, etc. In this paper, you will be studying the entire procedures and laws related to setting up or closing a business.

Topic to be covered
  • Setting up of Business (40 marks)
  • Registration, Licence & Compliances (35 marks)
  • Insolvency, Liquidation & Closure of Business (25 marks)

For more information about this paper as well as online classes, you can visit: Setting up of Business Entities and Closure (CSE Paper-3), CS Executive Mod-1

Paper 4 Tax Laws(Max Marks 100)

Everyone is aware of taxes. We have to provide our contribution to society so that the government can execute various development activities for the benefit of citizens. 

After independence, the Income Tax law was introduced in 1961 for collecting and regulating tax laws. In your CS executive course, you will be studying direct and indirect tax laws in detail. 

Topics to be covered
  • Direct Taxes (50 marks)
  • Indirect Taxes-Goods and Services Tax (50 marks)

For more information about this paper as well as online classes, you can visit: Tax Laws (CSE Paper-4), CS Executive Mod-1

Module II

Paper 5: Corporate & Management Accounting(Max Marks 100)

Accounting is the language of business. It helps you understand, interpret and present the results in figures to your stakeholders. At the end of the financial year, a financial statement is prepared with proper accounting procedures to analyze and present the financial results of a business. 

The subject of corporate and management accounting teaches the students about accounting concepts, principles, and procedures. 

To determine the cost of a product, many factors are taken into account such as rates of depreciation, labor cost, rent, price and efficiency of plant and machinery, etc.

Knowledge of costing and accounting is very important for a company secretary to be able to advise the board in taking management decisions, formulation of corporate policies, planning, and setting an efficient control system. 

Topics to be covered
  • Corporate Accounting (60 marks)
  • Management Accounting and Valuation (40 marks)

For more information about this paper as well as online classes, you can visit: Corporate & Management Accounting (CSE Paper-5) CS Executive Mod-2

Paper 6: Securities Laws & Capital Markets(Max Marks 100)

Trading, buying, and selling of stocks in the market is a new and popular way of growing and increasing your earnings these days. The stock market facilitates the mobilization of funds from small investors and the implementation of these resources to ensure various development needs in the economy. 

When there is money involved, there are bound to be fraud, manipulation, and malpractices. To curb these malpractices, several laws are formed. 

SEBI legislation was introduced with the objective of protecting these investors, improving market conditions, and raising the standard of the market. 

Company Secretaries need to be fully aware of various laws and regulations to advise the board for smooth functioning and avoid penalties.

Topic to be covered
  • Securities Laws (70 marks)
  • Capital Market and Intermediaries (30 marks)

For more information about this paper as well as online classes, you can visit: Securities Laws & Capital Markets (CSE Paper-6), CS Executive Mod-2

Paper 7: Economic, Business, and Commercial Laws(Max Marks 100)

Every company at some point wants to expand its business by going global and making international dealings. Due to privatization, liberalization, and globalization, there has been an encouragement in foreign trade and ease of foreign transaction with less legal formalities and more incentives.

In this paper, you will be studying the foreign exchange management act (FEMA) established in 1999, to amend the laws relating to foreign exchange. Company secretaries need to have a detailed understanding of FEMA regulations, licenses, annual compliances, and event-based compliances in order to be compliant with the law and avoid Penalties and offenses.

 Topics to be covered
  • Foreign Exchange Management and NBFCs (40 marks)
  • Competition Law (25 marks)
  • Business and Commercial Laws (35 marks)

For more information about this paper as well as online classes, you can visit: Economic, Business and Commercial Laws (CSE Paper-7), CS Executive Mod-2

Paper 8: Financial and Strategic Management (Max Marks 100)

One of the Company Secretaries’ key roles includes presenting and advising the board on financial issues and management. Investment, financing, dividend policy, working capital requirement, formulation of business strategy, implementation, and control, are all very essential aspects of a business. 

Company Secretaries in an organization are the ones interacting with financial institutions in the process of procuring finances. They are expected to learn to handle all these aspects. 

Topics to be covered
  • Financial Management (60 marks)
  • Strategic Management (40 marks)

For more information about this paper as well as online classes, you can visit: Financial and Strategic Management (CSE Paper-8), CS Executive Mod-2

To successfully clear the CS executive examinations, a student has to obtain a minimum of 40% marks in all of these papers and an aggregate of 50% marks in total. Only after this, he or she can move on to the next level i.e., CS professional. 

If you are looking for CS Executive classes for Module I and Module II, checkout TopLad. We have some of the best CS faculty in India teaching our students.