CSEET Syllabus: Subjects and Topics in Each Paper

CSEET subjects at a glance

Sources: ICSI's restructuring announcement (10 April 2026) for marks, format and duration; the syllabus in ICSI's study material for the parts of Paper 3; ICSI's Set 1 sample paper for Paper 4, which has 100 one-mark multiple-choice questions.

You pass CSEET with at least 40% in each paper and 50% in aggregate in one sitting, with no exemption or carry-forward of marks. How each paper is set, the exam days and timings are covered in our CSEET exam pattern guide.

CSEET syllabus, paper by paper

Each heading below is a lesson in ICSI's study material for that paper, with the main topics ICSI lists under it.

Paper 1: Business Communication

ICSI's stated objective is to test "the knowledge of the candidates pertaining to essentials of English Grammar and critical aspects of Business Communication".

1. Essentials of Good English: grammar and usage (parts of speech, voice, articles, tenses, prefixes and suffixes, punctuation), vocabulary (synonyms, antonyms, one-word substitution, homophones, idioms, proverbs, abbreviations), common errors, para jumbles, sentence completion, arrangement and correction, comprehension of a passage and summarising.
2. Communication: principles and process of business communication; written, oral, visual and audiovisual means; communication networks; digital media such as email and video conferencing; listening skills; barriers to communication; etiquette; public relations and advertising; social media; intercultural communication; legal aspects such as data privacy and defamation; technology such as AI and chatbots; business attire and workplace courtesy.
3. Business Correspondence: business letters; positive, negative and persuasive messages; business reports; office orders, circulars, memoranda and office notes; management information systems; intranet and email (structure and etiquette); preparing a notice, notes on agenda, minutes and an action taken report.
4. Common Business Terminologies: financial and non-financial terms defined under various laws, rules and regulations.

Paper 2: Fundamentals of Accounting

The objective is to build an understanding of the basic concepts and principles of accounting. The syllabus has eight lessons:

1. Basic concepts and principles of accounting: meaning and scope, accounting concepts, principles and policies, valuation principles, estimates and the fundamental accounting assumptions.
2. Accounting process: book-keeping, the double entry system, journals, subsidiary books, cash books, ledgers, trial balance and rectification of errors.
3. Bank reconciliation statement: why the cash book and bank statement differ, and how to prepare the statement.
4. Depreciation and amortisation: methods of depreciation (straight line and diminishing balance), their accounting treatment and a change in method.
5. Final accounts of a sole proprietorship: trading and profit and loss account, balance sheet, and closing and year-end adjustment entries.
6. Partnership and LLP accounts: goodwill and its valuation (average profit, super profit and capitalisation methods), admission, change in profit-sharing ratio, retirement and death of a partner, and dissolution of a firm.
7. Introduction to company accounts: issue of shares and debentures, forfeiture and re-issue of shares, and redemption of preference shares and debentures.
8. Accounts of non-profit organisations: receipts and payments account, income and expenditure account, and balance sheet.

Paper 3: Economic and Business Environment

The paper tests the concepts of micro and macroeconomics, with a focus on the Indian economy, and the main elements of the business environment.

Part A: Economics (50 marks)

1. Demand, supply and market competition: theory of demand and supply, equilibrium price, elasticity, and forms of market from monopoly to perfect competition.
2. National income accounting: methods of computing national income and concepts such as GDP, GNP, NDP, NNP, personal, disposable and per capita income.
3. Indian Union Budget: key terms, revenue and capital budgets, and the fiscal deficit.
4. Indian financial markets: the financial system, public and private sector banks, IFCI, SIDBI, regional rural and cooperative banks, NBFCs, types of shares and debentures, and finance for small enterprises and start-ups.
5. Indian economy: the agriculture, manufacturing and services sectors, agricultural and industrial policies, balance of payments and balance of trade, and foreign investment in India.

Part B: Business Environment (50 marks)

6. Entrepreneurship scenario: government initiatives, the need for entrepreneurship in India and bottlenecks to its growth.
7. Business environment: economic, socio-cultural, political, legal and technological environments, and ease of doing business rankings.
8. Key government institutions: NITI Aayog, MCA, SEBI, RBI, IBBI, CCI, NCLT and NCLAT.
9. Global environment: international organisations such as the WTO, World Bank, Asian Development Bank, OECD and OPEC.
10. Environmental governance: sustainability, the National Guidelines on Responsible Business Conduct, and environmental initiatives of the Government of India, SEBI and international organisations.
11. AI and business environment: the basics of artificial intelligence, its types and its use in business.
12. Elements of corporate governance: the meaning and legal framework of corporate governance, the corporate governance report, ESG, case studies of good governance and failures, and the ICSI Guiding Principles on Stewardship.

Paper 4: Business Laws and Management

This is the only multiple-choice paper. ICSI's objectives are basic knowledge of business laws and "conceptual and basic practical insights on Business Management".

Part A: Business Laws (60 marks)

1. Introduction to law: meaning, significance and sources of law, legal terms and maxims, how to read case citations, and an overview of emerging legislation.
2. Elements of company law: types of companies, board of directors, management and shareholders.
3. Law of contracts: essentials of a valid contract, performance and discharge, indemnity and guarantee, bailment and pledge, and agency.
4. Partnership and LLP: the partnership deed, rights and liabilities of partners, registration and dissolution of firms, and how an LLP differs from a partnership.
5. Sale of goods: contract of sale, conditions and warranties, transfer of title, caveat emptor and the rights of an unpaid seller.
6. Negotiable instruments: types of instruments, parties and their liabilities, crossing of cheques, and payment and collection of cheques and demand drafts.

Part B: Business Management (40 marks)

7. Introduction to management: its genesis, features and nature (art, science or profession) and management styles.
8. Functions of management: planning, organising, staffing, directing, coordinating, reporting and budgeting.
9. Principles of management: Henri Fayol's fourteen principles and Taylor's scientific management.
10. Management knowledge for company secretaries: why management theories matter to a company secretary, with short case studies.

How the syllabus changed from the old CSEET

Before June 2026, CSEET followed ICSI Syllabus 2022 (first examination November 2023). That test was a 200-mark multiple-choice exam held in remote proctored mode, and its last session was on 10 January 2026 (ICSI's FAQs on the restructured CSEET).

The restructured syllabus has no logical reasoning, quantitative aptitude or current affairs part. Accounting is now a full paper, and business law moves into Paper 4 alongside management. If a book, video course or mock test covers logical reasoning or current affairs, it was written for the old CSEET.

Where to find the official syllabus and study material

ICSI publishes the "Syllabus for Restructured CSEET, applicable from June 2026 session onwards", the study material for all four papers, sample question papers and guideline answers on its CSEET Academics page. Registered students get the study material when they register, and it is also on ICSI's website (Student Services FAQs, updated 18 September 2026, Q 29).

ICSI's study material asks students to follow updates on regulators' websites, ICSI's supplements for the subject and the monthly CSEET e-Bulletin. Registration also includes ICSI's free online classes for each session (ICSI's FAQs on the restructured CSEET, Q 28).

Before you start, check that you need CSEET at all: graduates, post-graduates and some other groups can skip it and register directly for CS Executive. Our CSEET registration guide lists who is exempt, the fees and the last dates for each session. Once you pass, the CS Executive and Professional papers are listed in our CS syllabus and exam pattern guide.